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4039 Uppsatser om General third party audit - Sida 65 av 270

Förväntningsgapet : Ett verkligt problem?

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Revisionsplikten

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

Reklambyråer & Samhällsansvar : en studie av reklambyråers förutsättningar för ett socialt ansvarstagande

Background: Research results show that the potential of corporate social responsibility (CSR) has increased. That means there is a growing pressure on Swedish companies to act with responsibility: general public has a positive attitude towards companies that communicate their CSR. Advertising agencies have been criticized by their way to manage the question of social responsibility. One of the characteristics of an advertising agency is their anonymity; even though their products are extremely visible, it is rarely clear who gave rise to an advertising production. If this is put in relation to CSR in general, we find ourselves in a contradictory situation when CSR in many cases is about exposure of the responsible corporation.

Högskolebibliotekens användarorientering: En studie i hur de nya, medelstora svenska högskolebiblioteken har utvecklat sin användarorientering, från högskolereformens införande 1977 fram till idag.

The aim of this master thesis is to describe some general trends and important steps in the Swedish university libraries user-orientation from the implementation of the university college reform 1977 until today. The aim gave rise to four further questions. Literature studies and empirical studies in the form of focusing interviews have been carried out, in order to answer the questions. Of the entire background material I have made a simple form of general analysis. I found that the libraries, during the years have interacted with the following four interested parties, the government, the mother organization, other libraries and the library users.

Läsförmågans faktorer och deras bidrag till läsning : En jämförelse mellan barn med olika nivå av läsförmåga, utifrån The Simple View of Reading

The simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

Upplevelser av osäkerhet: En kvalitativ studie av globaliseringens effekter för ungas etablering på arbetsmarknad och familjebildning

Globalization is described as processes of economic, social and political character and a tendency in the field has been to study these aspects of the phenomenon separately. Another common feature of previous studies is to relate to the field at a high abstraction level and talk about the effects and changes in general terms. Such studies of quantitative and statistical nature in which people are constituted as homogeneous groups hides the fact that the relationship between social attributes and context creates unique positions where the effects of globalization are diverse (Sprague, 2005, pp. 16 - 18). The purpose of this bachelor thesis is therefore to break with this entrance to the field and instead focus on a micro level perspective.By conducting a qualitative interview study guided by the globalization theory of the Globalife research team, which shows how structures at the macro level can be understood to affect the micro level, the aim is to reveal potential knowledge gaps within the field.

Omvårdnadsdokumentation för patienter med kronisk obstruktiv lungsjukdom som behandlas med Non-invasiv ventilation : en journalgranskning

Bakgrund: Patienter med kronisk obstruktiv sjukdom (KOL) som behandlas med Non-invasiv ventilation (NIV) har risk för trycksår och malnutrition. Observation och övervakning av patienterna är viktigt för att kunna följa behandlingsförloppet och tidigt upptäcka en eventuell försämring samt förebygga komplikationer. Dokumentation av given omvårdnad måste kunna följas för att utvärdera och säkerställa kraven på en god och säker vård. Syfte: Syftet med studien var att granska omvårdnadsdokumentationen för patienter med KOL som behandlats med NIV på en medicinsk akutvårdsavdelning. Metod: Studien genomfördes som en retrospektiv systematisk journalgranskning i 75 journaler med en granskningsmall.

Poker eller patiens? Multilaterala förhandlingar i Europaparlamentet; en explorativ studie av förhandlingskulturen i Europas folkvalda parlament.

Since the Maastricht Treaty the European Parliament has gained competence in the decision-making process and the Parliament is today one of two decision-making institution, next to the Ministers of Council. In this study the main focus has been to shed light over the negotiation culture within the European Parliament, which up till now has been a neglected research area. This is of great significance because the internal negotiations in the European Parliament decide the external negotiation position with the other institutions.After face-to-face interviews with MEP:s and assistants I have been able to identify certain characteristics to create an understanding of the negotiation culture in Europe's elected Parliament. The negotiations are oriented towards a problems-solving approach and the prevailing apprehension is consensus-based negotiations instead of the existence of political blocks. The committees are stronger than the European party groups, which further encourage negotiation.

Klassiska konflikter i en ny debatt - Analys av idéerna i debatten kring bildandet av ett feministiskt parti i form av Feministiskt initiativ

Every now and then new political ideas appear which creates debate. A current example of political debate is the one which concerns the creation of a feminist political party in Sweden -Feministiskt initiativ. Apparent in the current debate is that there are two existing conflicts of ideas present. The liberal thought of politics of ideas stands against feminism's demand for presence in the political life. And the other, the conflict which concerns the question of where a line between the public and the private spheres should be drawn.

Skriftspråksskillnader? : En jämförande studie av flickor och pojkars skriftspråk på gymnasienivå

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

Är bröstförstoring för alla kvinnor? En retrospektiv fenomenologisk studie på kvinnor som har genomgått en bröstförstoring

Background: The purpose of this study was to explore the reasons that motivate women to seek cosmetic breast augmentation surgery, to examine their self-concept and how they relate to their breasts.Methods: Ten female postoperative participants who have undergone an aesthetic breast augmentation surgery on private clinics were interviewed using an unstructured interview format. Self-report questionnaire was used as a complement to the interview. The purpose of this was to examine women's self-concept. Six female postoperative participants who have undergone a breast augmentation surgery on public clinic and had medically confirmed defect also completed the measures.Results: The results of the interview analysis showed that some participants experienced positive physical and psychological outcomes of surgery and some did not. Several main themes were identified relating to the initial reasons for performing surgery.

Språktest för medborgarskap? En postkolonial läsning av debatten kring språktest.

On the third of August 2002, in the middle of the ongoing Swedish election campaign, Lars Leijonborg beeing the leader of Folkpartiet (the Peoples Party) presented the partys new intergration programme for foreign nationals. One of the proposals was to instigate a language test for all immigrants seeking to obtain Swedish citizenship. This thesis addresses the medial debate that followed the proposal in the daily press. Using discourse analysis and postcolonial theory this thesis looks into the fact that there were not unity in the wake that followed the language test proposal resulting in one medial and one popular discourse. The newspapers investigated were largely negative in their tone, whereas on the opinion pages, the view of the people seemed much more positively inclined.

Sverigedemokraterna - en textanalys - en granskande analys av ett partis politiska texter

The purpose of this dissertation is to examine and present six different texts produced by the Sweden democrats. This examination focuses its attention on the content and the technique of the arguments present in the texts. In addition, the results will be put in relation to the steering documents for the Swedish school system. The aim is to observe common features regarding content and technique present in the texts. More specifi-cally, I will examine how the texts produced by the Sweden democrats pose a problem to the Swedish school system.

Hotellverksamheter på Makarska rivieran : en undersökning av dess kvalitet, servicenivå och tillgänglighet

Background and problem: In Croatia, the hotel industry has undergone difficult and unstable conditions since the 90s. Since 2001, however the results in the sector has improved due to increased investment in the renovation of facilities and construction of new hotels.Purpose: The study aims to examine hotel operations on the Makarska Riviera on the basis of tourist business perspective, and examine its quality, service and accessibility.Method: In this study we used a qualitative approach. The survey was conducted through structured interviews and a non-participant observation.Result and conclusions: Satisfied and fulfilled employees, in turn that the hotels will have satisfied customers and may have profitable operations. Many hotels aim at constantly working to improve profitability and customer satisfaction. When measuring customer satisfaction, many hotel owners felt that the service is good and that they have received a good response from their guests.

Bild och begrepp : Heideggers läsning av Kant ur ett fenomenologiskt perspektiv

This thesis explores some key aspects of early Heidegger?s interpretations of Kant from a phenomenological perspective. In general terms, it analyzes Heidegger?s claim that Kant?s faculties share a common root in the transcendental imagination, as a critical development of motives found in Husserl?s phenomenology.More precisely, the thesis argues that the motive for deriving Kant?s first faculty, intuition, from the synthesis of imagination can be understood as an attempt to account for the receptivity of a finite subject, without yielding to a causal description of sensibility. Phenomenology shares this problem with Kant?s critical philosophy.

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