
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 20 av 133
Påverkar antal tuggningar mättnad?
Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Does the number of chews affect satiation and satiety?Author: Madeleine Johansson och Helena AnderssonSupervisor: Heléne Bertéus ForslundExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 27, 2014Background: Overweight and obesity is a growing problem worldwide. In 2008, 35% of theworld's population were overweight and 11% obese , which is almost doubling since 1980,according to WHO. Recommendations on overweight and obesity is not just about what weeat but how we eat. A generally accepted recommendation is to eat slowly and chew yourfood properly in order to increase fullness and reduce energy intake.
Sveriges förändrade inställning till EU-medlemskapet : en studie av elva regeringsdeklarationer
AbstractThe aim with this essay has been to investigate if Sweden?s attitude against the European Union has changed expressed in the statement of government policies, during the years 1988-1998. In the prolongation I want to see if the policies can be seen as examples of agenda-setting.My comprehensive objective is: In which way is the change of the Swedish attitude towards the European Union expressed in the statement of government policies during 1988-1998 shown?My other objectives are: In which ways describes the statements the integrations process in Europe generally?In which ways does the integrations process influences Sweden in generally?In which ways does the integrations process influences Sweden?s relations against the European Union?I have used qualitative text analysis as method in my essay to find the answers to the questions. I have classified a number of opinions, found in the policies, summarized under my three objectives.The result of my essay was shown that the changed not can be found in the policies and they are examples of agenda-setting.
Reportrars användning av informationsresurser på en svensk dagstidning.
The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.
Konkurrens för mindre revisionsbyråer : En kvalitativ studie av möjliga konkurrensstrategier och hur kommande förändringar påverkar konkurrensen på revisionsmarknaden
Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market Subject: Auditing Tutor: Margareta Paulsson Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market. Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.
Arbete med överviktoch fetma i skolan : En fallstudie kringförebyggande arbete utifrån läroplanen
The aim of this study is to look at the way four teachers in, and five workbooks for, the course Svenska 1/A+B in upper-secondary schools include language varieties in their content. The research is based on qualitative and quantitative analyzes of the workbooks, where words and content are examined, and also interviews with the teachers who presents how they work with language varieties in their education. The results show that language varieties are accepted in school-education at the same time as they are, and have been, alienated in a way. The results also show that language varieties are less prioritized than other areas of education in the same subject..
Fosforförluster från lantbruket och dess bidrag till övergödning av sjöar och vattendrag i Växjö kommun
The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.
Ekoturismens natur- och miljöpåverkan i polarområden
Tourism in the Arctic and Antarctic is increasing rapidly. In both Polar Regions, the cruise tourism is predominant. Several of the tour operators arrange trips under the banner of ecotourism, meaning that the trips should be ecologically sustainable. To ensure ecotourism standards there are different types of certifications; for cruise travels in the Arctic there is AECO (the Association of Arctic Expedition Cruise Operators) certification, and for travels to the Antarctic IAATO (the International Association of Antarctic Tour Operators). Promoters of ecotourism argue that these trips are important because they create support for conservation work among tourists making them ?polar ambassadors?.
Modereportage - en marknadsföringskanal?
Marketing has been developed and revalued the last years. The consumer today is moreeducated and is therefore able to have higher demands. These requirements together with theincreased competition is forcing brands to find creative ways to reach their target market.Fashion has throughout history contributed to, and been influenced by, changes in society.Through all times, people have used fashion and clothing as a way to demonstrate their socialidentity and to be accepted. Companies in the fashion industry can be successful if theydevelop brands that attract consumers. To achieve this, companies must find newcommunication tools to reach out to the consumer, among these tools, we find the fashioneditorials.Our aim is to investigate whether product placement occurs in Swedish fashion editorials.Through our thesis we want to explore how consumers perceive the editorials and alsowhether if they are used as a marketing channel.The method is qualitative and the study is based on semi structured interviews and a focusgroup interview.
Det utskrivna barnet : En studie av relationen till barnet som konstruktion i Mare Kandres tidiga författarskap (1984-1991)
This MA thesis analyzes how the protagonists and the narrative structure relates to ?the Child? as a linguistic/cultural construction in Mare Kandre?s early authorship (1984-1991). A thematic of children portraits defines this period of Kandre?s writing, which consits of the following works: In a Different Country (1984), The Annunciation (1986), Bübin?s Kid (1987), The Burning Tree (1988) and Aliide, Aliide (1991).Linguistic components, such as the word ?child?, the name ?Kid? and a reconstruction of the concept of childhood, holds an actuate position in these narratives when they first appear in direct relation to the protagonists. This suggests how generally accepted categories and concepts consciously are at work in Kandre?s writings.
Trycksättning och dimensionering av brandhiss för berganläggning
This thesis deals with the design of a combinated rescue-, personal-, and firefighting elevator for a nuclear waste storage facility to be constructed by the client SKB, Svensk Kärnbränslehantering AB. SKB:s mission is to dispose of all nuclear waste from all swedish nuclear power plants. The storage facility will be built in the rock 450 m under the surface and will consist of several kilometers of tunnel where capsules containing the nuclear waste will be placed. It will also hold a central area which contains spaces necessary for the operation and construction of the facility, such as elevator hall, storage hall etc. The facility will have two ways of access: a vehicle ramp and an elevator shaft.
Harmonisering av Goodwill : en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.
Klienternas förtroende för revisorer och redovisningskonsulter i småföretag
The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.
En kvalitetsanalys av EU:s direktiv om förnybar energi
There's no doubt today that mankind has contributed to the changing climate byher use of fossil fuels. This must change in the nearby future. The Europeanleaders are expressing concern that renewable energy sources are not beingused to their full potential. The 2001/77/EC Directive on Electricity Productionfrom Renewable Energy Sources was accepted in 2001 to encourage thedevelopment of energy production from renewable sources, which isconsidered a step towards the fulfillment of the goal of the Union, that 12% ofthe gross energy consumption should come from renewable energy sources bythe year 2010.The objective of this thesis is to illuminate the common legislation of the EUregarding renewable energy with regard to goal fulfillment, judicial quality,conflicts with other goals of the EU and other faults. The objective is reachedby a hermeneutic study in which interpretation of written text is the mainmethod.
Konsumenters Kontantanvändande : Varför använder konsumenter kontanter som betalningsmedel?
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.
Validering av designverktyg för organisationsprestanda
In today?s constantly changing market place most organizations need to reorganize. Reorganization carries risks that could jeopardize the organization's well-being and profitability. To minimize these risks, companies need a tool to help them analyze how the reorganization will affect the business before they make major changes. Such tool has now been developed by researchers at KTH.