
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 28 av 133
Simulering av indirekta val : en studie i att förbättra användbarhet
As a teacher in baking and patisserie courses there can be difficulties in following the curriculum for Patisserie 1. If this leads to an education that is not the same for all the schools in the country, it creates a problem that has to be solved. The results of this investigation show that teachers generally do not follow the curriculum but instead chooses their own solutions. Some conclusions that have come forth are that the National Agency for Education needs to make the curriculum clearer and give tangible examples of products, that can either be classified as easy or complicated, in the field of baking and pastry courses. I have chosen the standardized interview method.
Förenkling av revision i mindre aktiebolag : Vilka är alternativen?
Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.
Vampyr och nagelbitare : En genre- och diskursanalys av barn- och ungdomsrysare och deras ämnesord
This master's thesis in Library and Information Science examines how the genre division of the horror fictionis constructed at the children and youth department of a library by studying subject headings of the titles.The aim is to examine what is included in the genre, in the two labelings called vampire and nail-biter/spine-chiller, what separates them, and what difference there is between children and youth thrillers/horror fiction. Also the cover designs and how readers portray these books are studied. The study is made in order to develop the knowledge of the genre to help librarians and borrowers. The great popularity of the genre among borrowers and people in general, and the importance of having knowledge of things that borrowers are interested in, are the motivation of performing the study. The method is a case study and conducted with and based on genre theory which shows how a genre is defined, how it can be divided and what conventions there are for the horror fiction in particular.
Revisionspliktens avskaffande : En obefogad oro?
Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.
Glappet i den svenska vargattityden - en fråga om närhet till naturen?
Humans attitudes towards different animals are very complex were culture, genetic, psychology and evolution are some of the factors that influence. The order of animals that can provoke the most intense and extreme attitudes, both positive and negative, are the carnivores. Wolves are a constant debate in Sweden and even though a big part of the population are neutral towards the wolf, a clear friction of the attitudes can be seen. Some factors that have been seen to influence the attitude are age, education and the size of the hometown. The aim of this study is to investigate whether outdoor activities, time spend in rural areas, and time spent in a weekend cottage, also correlate with attitude towards wolf.
Beroende Oberoende : om gränsen mellan rådgivning och revision i små bolag
Revisorn står inför ett fundamentalt dilemma, där oberoende måste prioriteras under revisionen samtidigt som konsulttjänster utgör en viktig inkomstkälla och kräver en god relation till klienten. Detta dilemma kan vara extra problematiskt i små bolag eftersom risken för socialt beroende antas vara större när färre individer är involverade. Syftet med studien är att skapa förståelse för hur revisorer resonerar kring gränsen mellan rådgivning och revision i små bolag. För att uppnå syftet med studien har sju revisorer intervjuats och materialet har studerats utifrån social identitetsteori. Resultaten indikerar att revisorer för små bolag har stark identifikation med klienten, vilket kan göra att deras oberoende riskerar att nedprioriteras till förmån för klientens behov.
Den rättvisande bildens betydelse för kommuners redovisning - i skenet av den dolda pensionsskulden
Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat.
Varför bestiga berg?
This essay will focus on the people using and are involved in, and have a large interest in the horror film genre. The purpose of this essay is to find what urge these people to continuously watch horror movies and how they believe to be acknowledge by the society in a modern sense. Our study is mainly based on two separate interviews and therefore, mainly from the users perspective. This essay is also complemented by earlier research on this topic. In context of stigma, violence debate, exclusion we found that the users truly can be found in a rare type of alternative sphere, besides the public sphere.
Tollarsjuka hos Nova Scotia Duck Tolling Retriever : en sjukdomsbeskrivning
In the dog breed Nova Scotia Duck Tolling Retriever (NSDTR)
several dogs suffer from joint pain and possibly pain from the
muscles. This diffuse disease is called Immune-mediated Non-
Erosive Arthritis in Nova Scotia Duck Tolling Retriever.
The disease is most likely of autoimmune nature where the etiology
still is unknown. The musculoskeletal symptoms of stiffness and
shifting lameness are intermittently seen. Some dogs also have
dermatological changes and some dogs suffer from pain when
opening their mouth.
The study included 20 diseased and 20 healthy NSDTR. The purpose
was to describe immune-mediated arthritis in NSDTR based on
symptoms, results of analysis and effect of treatment.
Among the diseased dogs 65% had serum positive for antinuclear
antibodies by indirect immunofluorescense (IIF) ANA-test.
Utvärdering av Auroraverksamheten - vid en Kvinnoklinik i södra Sverige
The main purpose of this stydy was to evaluate the Aurora clinic (for women afraid of birth/delivery) in the south of Sweden. Questionnaires were sent to 197 women who had contact with the Aurora clinic during 2007 and 2008. The group of participants contained both pregnant women and women who have given birth. A total of 136 women replied. The results showed that both the average age and the level of education of the women were high.
Primärvårdspatienters förväntningar på sjukgymnastik och hur sjukgymnasterna själva ser på sin yrkesroll: enkätstudie
The aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.
ISO 14063 : drivkrafter och mervärden för miljökommunikation
The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.
Ledares rörelsemönster : ? en kvantitativ undersökning
New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).
The Origin : en jämförande tolkningsstudie mellan två skapelseberättelser, med fokus på kvinnan
The purpose of this paper is to interpret two stories of creation and compare them to each other with focus on the gender perspective. The interpretation is generally limited to the creation of mankind and how women are represented in each particular story. The stories I?m interpreting is the story of creation from the Holy Bible, the so called genesis, and from The Nag Hammadi Library?s story of creation called On the origin of the world. I want to show the difference between these two stories when it comes to the women?s position and in what level she is described.
Social hållberhet genom medborgardialoger : exemplet Husby
Understensho?jden is Stockholm's largest eco-village which was built in the early 1990s with the vision of enabling ecological living for people. However the ecovillage is no longer considered as environmentally friendly because of its relatively high energy consumption, and non-updated energy system. The purpose of this study is therefore to investigate how Understensho?jden should reduce their energy consumption and upgrade its energy system by using Blower-Door, IR-camera and Design Builder.