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1994 Uppsatser om Generally accepted auditing standards - Sida 27 av 133
Oh, det var inget särskilt : Om det dubbla medborgarskapets betydelse
This study is about the significance of dual citizenship and the feeling of belonging people experience. Descriptions about the problems with being a citizen in a state, but not being accepted as one, is also discussed in the thesis. The juristic aspects, what it means to be possessed of dual citizenship and the consequences when the negative aspects of dual citizenship arise, is also discribed. The reasons for having dual citizenship is very analogous but at the same time different. The common denominator is however pragmatics.
Bärnstenshandeln sett från de dödas värld : Om bärnstenshandeln under äldre bronsålder i Skandinavien
The subject for this essay considers the trade with amber and how it was organized in Scandinavia during the early Nordic Bronze age. There is very little written about this subject. One of the few scholars that have done this is the archeologist Timothy Earle. He has done this generally from a material that comes from the world of the living, mostly settlements. I will compare his view with a grave material that are based on Aner & Kersten Die Ältere Bronzezeit (2001, band 11).
Vägen till ett lyckat kvalitetsarbete med ISO 9001 : en studie av kritiska framgångsfaktorer för mindre företag ur ett globalt perspektiv
More than 90 % of all business activity in the world market consists of small and midsized companies today. Recent studies have shown that there has been an increase in small companies? certification to ISO's management standards. Smaller organizations tend to have more limited amounts of resources at their disposal than larger ones. This can result in difficulties during the implementation process of ISO 9001.
Kalkning och vitaliseringsgödsling : synpunkter från organisationer och myndigheter samtprivata markägare i Kronobergs län
The background for this thesis is that at the beginnings of 1980´s the National Board of Forest started an experiment of lime dressing to reduce acidification in forest soil and in ground water. The purposes of this report are to explain organization?s, government?s and private landowners viewpoint on lime dressing and vitalization fertilization, some socio-economic aspects are presented. The general conclusions are that the majority of the interested party?s are positive to vitalization fertilization but the forests owner?s in generally need much more information about this topic..
Den militära flygplatsräddningstjänstens taktik - En studie, analys och rekommendationer
This report describes the tactics used by the Swedish Air Force rescue services against crashed military aeroplanes and helicopters. The aim of the report is to study and analyze the tactics used by the different Air Force bases, standards, regulations and equipment. The report also discusses the different work environment problems and hazards around military ARFF. Much of the information gathered for the report comes from interviews with personnel working in and with the military rescue services. The overall conclusion is that the basic conditions for a good ARFF tactic are there, but a lot needs to be improved and optimized..
Identitetsskapande viamarknadsföring : En kvalitativ undersökning om hur frilansareväljer att marknadsföra sig själv samt sin karriärmed hjälp av sociala medier
There are those who currently use social networks as a marketing tool that creates the standards that exist. There is no given standard, there are no absolute facts that exist through all time. A constant change is happening and therefore forcing everyone involved to adapt and make the changes needed to be current. What is relevant to consider in this study are the different roles a freelancer creates on the various channels of social media. Based on the results of the interviews that have been conducted the informants create different identities at different forums they reside on.
En praktisk lösning - om styrningsteknologier inom könsutredningar
The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.
Vektorkvantisering för kodning och brusreducering
This thesis explores the possibilities of avoiding the issues generally associated with compression of noisy imagery, through the usage of vector quantization. By utilizing the learning aspects of vector quantization, image processing operations such as noise reduction could be implemented in a straightforward way. Several techniques are presented and evaluated. A direct comparison shows that for noisy imagery, vector quantization, in spite of it's simplicity, has clear advantages over MPEG-4 encoding..
E-handel i småföretag
E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.
Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet
Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..
Hållbar utveckling: Hjärtefråga eller nödvändigt ont? ? Miljöarbete hossvenska SME-företag i konfektionsbranschen.
The aim of this thesis is to give an insight to how work is being pursued within Swedish SMEin the clothing industry. Furthermore we investigate how efforts can proceed withenvironmental questions in a quest for sustainable development and bring clarity in thedifficulties that occur. Through the use of company examples and a description of how theywork we wanted to give stakeholders knowledge in what resources and procedures that areused today on the market. The function of the report is moreover to provide Swedish smalland medium-sized clothing enterprises suggestions and directions of how to advance withinsustainable development.In our theoretical frame we have chosen to administer the theories that we found suitable forour study. Seen from a perspective of sustainability we have thus applied the theories ofstakeholder and legitimacy, an analysis model for a company?s actions in environmentalquestions and the theory of SME which describes a small or middle sized enterprise?s fivecompetitive variables.The empirical frame we acquired for this thesis is presented in three chapters.
Älska din nästa om du vågar! De homosexuellas syn på den heterosexuella normen
AbstractHomosexuality is surely accepted in today´s society - or isn´t it? Many things have changed, for instance laws, which are in favour for homosexuals, have been introduced, in Sweden that is. As we although know, many things are not only dependent on what laws tell us to do. The society also contains values and norms and they furthermore exist in individuals. Regarding sexuality, the norm is heterosexuality.How much does the norm affect our way of living? In what way is it encouraged? What happens to people who don´t live up to the norm? How is it to be homosexual in today´s society? These are some of the questions that we look upon in this paper.
Vad sägs om kvalitet? Olika synsätt på litterär kvalitet i två bibliotekstidskrifter.
In this master thesis I investigate different views on literary quality in two quite different library journals; Biblioteksbladet and Bibliotek i Samhälle. One aim of the study is to see whether the ambiguity of the term literary quality is considered. Since there is no universally accepted definition of literary quality to be found the analysis is inspired by discourse analysis. This theoretical frame work starts off in the assumption that our views of the world are much dependent the way we describe it. The work of Finnish scholar Sanna Talja is presented and the results of this thesis are compared with the three perspectives on music culture that are presented in her book.
Miljöredovisning : en begreppsapparat
Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter.
När, hur och varför? : En studie om synen på stavning
Stavning handlar ej enbart om att stava rätt! Att lära sig stava kan vara en hjälp i en individs läs- och skrivutveckling. Genom att lära sig stava kan det bli lättare att lära sig läsa, samtidigt som läsningen kan bidra till att lära sig stava. Genom att skriva kan en elev lära sig stava bättre samtidigt som goda stavningskunskaper kan skapa en känsla av trygghet och säkerhet i skriftspråket som gör att han/hon vill skriva. Syftet med studien är att ta reda på när, hur och varför lärare arbetar med stavning i de tidiga skolåren och att skapa en överblick över olika synsätt på stavning samt hur dessa kan påverka undervisningen. Studien tar upp stavning ur olika perspektiv, från det teoretiska till det praktiska samt hur elever uppfattar stavning.