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1994 Uppsatser om Generally accepted auditing standards - Sida 10 av 133

Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

"Bråk pågår" Om konflikthantering i en årskurs fem

Abstract The goal of the study was to conduct an in-depth investigation of how conflicts are resolved in schools, from a pupil- and a teacher perspective. Our intention was to view and compare pupils and teachers different opinions in the school environment. A major focus was put on different ways teacher handle conflicts and how they try to prevent them. The material was acquired by interviews with both teachers and pupils. The study is based on Jean Piagets and Lev Vygotskijs visions about the cognitive developmental stage for children. The result of the study shows the teachers need to be attentive and also that the pupils generally do not notice when the teacher works to prevent conflicts.

LIKHET ELLER SKILLNAD? : Om hur ambassadörer för UNICEF i Sverige representeras i relation till barn/?de Andra? utifrån könade och rasifierade diskurser om bistånd

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.

Hur personliga erfarenheter påverkar bemötande av pojkar och flickor i förskolan : -ur ett livsberättelseperspektiv

SummaryThe aim with this study is to find which importance the individual pedagogue may have forthe children in the preschool when they create an identity as a girl or a boy. The ownstandards and the values are said lie to shallow for how we as adult chooses to refute girls andboys in the child group. This essay is based on one a narrative study in the form of a life storyinterview. Through interviewing a preschool teacher at two different occasions has I may totake part of her personal experiences of as well working life that private life.If one is paid from the idea about that sex differences not only is something biologicalwithout most also something that is socially constructed over time and rooms, then has ofcourse doubtless the school and the individual pedagogue big importance for how these sexstandard are replicated. I have tried to present the statement on the basis of areas that pursueme come to seem as central.

Implementering av höghastighetsgränssnitt i 0,15 µm halvledarprocess

This study investigated the possibility of implementing three standards, Transistion Minimized Differential Signaling (TMDS) and two versions of Stub Series Terminated Logic (SSTL), for inter-chip communication in a specific manufacturing process. The two SSTL standards were implemented in one transceiver system while TMDS was implemented in a separate system. The evaluation was done with Spice simulations on schematic level with some parasitic capacitance and resistance. The idea was to investigate the possibility of implementing these standards and get an idea of eventual shortcomings. In order to create models as a basis for evaluation, simulation environments with models for circuit board and packages were created and transmitters and receivers were designed.

Att säkra farmor - En komparativ fallstudie av kvalitet och kvalitetssäkringsarbete inom äldreomsorgen

The care for the elderly in the municipalities has recently seen the need for a formalized system for quality assurance. Under increasing demands for monetary efficiency while bound by law to retain acceptable standards in health care, there is need for efficient and at the same time quality-assured management. The municipalities often solve this puzzle by introducing systems and standards influenced by theory-clusters such as NPM (New Public Management), TQM (Total Quality Management) or other quality management theories.This essay focuses on how the public administration in the municipalities defines quality and designs and implements system for formalized quality assurance. Our basic view of organizations is institutionalist and our theoretical framework includes theories about quality, NPM and TQM..

Den allvarsamma leken : Om källan till mening i arbetet

Based on 30 years of work experience in TV and film production, I have made a phenomenological analysis of my perception of meaning in work - how it arises and how it is undermined. The story starts in my experience of early professional film making in the 1980's and describes how a change to work in TV production required the development of a new professional identity. The text also illustrates how as a female director I have managed my role in a male dominated and structured work environment. Being defined as an exception from the male norm has pushed me towards femininist reflection and the need to redefine my own work role - the generally accepted view having felt uncomfortable. An analysis of structural change in TV and film production shows how market pressures and ways of thought have increasingly invaded cultural endeavour. Professional spheres of influence are weakened, while developments in the media are characterised by a commercialism which encroaches more and more upon artistic, spiritual and moral values. This attitude, where quality is in retreat, has transformedprogramme makers from creative originators into becoming suppliers of raw material in a factory- like process geared to produce great volume at low cost.The aim of this essay is to show how changes in society and in TV and film making have affected my perception of my work.

Metadata för språkresurser : en Application Profile inom området kulturarv

The EU-funded project European Cultural Heritage Online (ECHO) aims to integrateresources from various domains within the field of cultural heritage, and make them availableon the Internet. To accomplish this integration it is necessary to describe the various resourcesin a way that will achieve cross-domain interoperability. This description of digital resourcesis commonly referred to as metadata. The most well known and used metadata standard is theDublin Core Metadata Element Set, a general standard developed for the purpose ofdescribing all types of digital resources. Since the mid-1990's a large number of specializedstandards have emerged in different communities, for example IMDI, designed for detaileddescription of language resources.This thesis aims to examine the possibility of combining a general and a specialized metadatastandard to achieve cross-domain interoperability and at the same time provide a sufficientlydetailed description of language resources for researchers within the field of linguistics.

Effektivisering av UI-utveckling i datorspel

This thesis presents my work at the company Fatshark AB in Stockholm. My supervisor Rikard Blomberg, who works as a chief technology officer at Fatshark and is one of the owners of the company, explained that they had experienced weaknesses in the methodology used when developing heads up displays (HUD) for their games. In the latest production, Lead  and Gold, the HUD had been redesigned a number of times, becoming an unnecessarily big expense due to the number of work hours invested. In modern software development, an iterative workflow is commonly encouraged. Despite this fact, the work efficiency could likely be increased by setting up guidelines as a help in the process of developing HUDs and reviewing the solutions.

FE safety analysis of a high speed wood planer cutter. An alternative method to achieve the requirements of EN847 standard

In the last decades, high speed cutting has become an attractive technology in the wood industry. The possibility of reducing global costs in addiction with an increase in productivity, were the main reasons for the enlargement of the use of this technology. As usual, these advantages are accompanied by disadvantages that should be carefully analyzed. If on the one hand cutting forces are reduced with increasing cutting speeds, on the other hand, the centrifugal forces affecting the tool are higher. Exposed to such high loads, there is a considerable risk of tool failure that embeds hazards for both machine and workers.

Personalens följsamhet till riktlinjer avseende glukoskontroll postoperativt efter Coronary Artery Bypass Graft (CABG)

 The aim of the study was auditing medical records examine postoperative blood glucose levels after undergoing CABG surgery. Furthermore the aim was to determine if the ward staff abides the local guidelines frame of reference concerning each ward, regarding blood glucose measurements and blood glucose levels. The study included 70 patients undergoing CABG surgery at the cardiothoracic surgery, Uppsala University Hospital. The study was conducted by retrospective medical record auditing. Studied factors were postoperative blood glucose levels, number of registered blood glucose measurements, a current diagnosis of DM and preoperative HbA1c.

Värdegrundsarbete på fritidshemmet : En kvalitativ intervjustudie om fritidspedagogers arbete med värdegrundsarbetet

The purpose of this study was to gain a clearer picture of how after-school-care teachers? work with fundamental values in after-school care, both practically and theoretically based on the curriculum Lgr 11. I wanted to acquire a broader understanding of the school's core values and what kinds of tools teachers used to cope with their task. I proceeded with two questions:How does after-school care proactively work with core values based on gender, ethnicity and class?How does the work on value issues at after-school care centers compare with Lgr 11?In my study, I used literature studies and a qualitative analysis of five interviews with afterschool care teachers.

Samhällets syn på fattigdom : En jämförelse av begreppen "nödtorftig vård" och "skälig levnadsnivå"

The purpose of this bachelor's thesis in social work has been to examine whether society's perception of poverty and poor people has changed over the more than 160 years have passed since the first national Poor regulation was enacted in Sweden. With a social constructionist approach and inspired by the critical discourse analysis we have conducted two studies to find answers to what differences and similarities between the concepts of scanty care (1847) and standards of living (2002). A study based on previous research was conducted to examine how society's perception of poverty has changed and designed in a historical perspective. We also conducted a textual analysis of relevant legal texts and legislative history to show how these texts reflect the society's official view of poverty based interventions targeted to poor people.The two sub-studies show that the concepts at different times in history has been crucial for the community support poor people were entitled to. Our overall conclusion is that despite today's advanced social policy there are many obvious similarities between the concepts of scanty care and standards of living.

Utvärdering av BeWi Byggsystem

The construction industries are relatively conservative type of business that takes a longtime to adjust for new methods and embrace new ideas. It dose not matter if the newmethod seems to be an improved method as long as it is new and untried. Constructioncompanies are reluctant to change form a longtime working method to a relativelyunknown method.The purpose with our report is to perform an evaluation of BeWi construction method.Our goal are to present the generally opinion about BeWi from the contractors that hasbeen in contact/worked with the method. We also want to know from the contractor?spoint of view if BeWi and the method measure up to the standards that are presented byBeWi and if they believe that improvements need to be done.Our progress up to the final report has consisted of three parts[1]Field studies[2]Interviews[3]Literary studiesWe started out with field studies where we took notes and observed all the includedworking phases on the construction site when using the BeWi method.

Ungdomars attityder till brott i samband med upplopp : En kvantitativ studie

This study aims to examine young peoples? attitudes towards crimes related to riots. It also examines if there?s a difference in attitudes to different crimes and if there is a connection between these attitudes and friends experience of crime, gender, socioeconomic position or residential area. There is a lack of research in this area, most of the studies on riots focus on the reasons and driving forces leading to riots.

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