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1994 Uppsatser om Generally accepted auditing standards - Sida 32 av 133

Politiska mord- en rättfärdig strategi i kriget mot terrorismen?

After the 9/11 attack the United States declared war against terrorism, which launched a conflict between indefinable transnational networks and states. In this war it became clear that the strategies used in traditional wars between states were not sufficient. New strategies have been discussed, but without any concrete results.In this thesis assassinations of terrorist leaders ordered by states is being presented as a possible strategy in the war against terrorism. Assassinations have been used in all times to shift political power but is today not morally accepted. This thesis aims to show that when used under the premisses of the just war theory, the strategy can be equally morally justified as any traditional war.

Vision och Verklighet : I globala organisationer med fokus på operativa enheter

The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

Detonerad Demokrati : Den demokratiska freden i Irak, en möjlighet att börja om

The swedish law against female genital mutilation (FGM) prohibits procedures that removes parts of the female genitalia and thereby makes permanent changes in the body. The problem with the wording of the law is that it may also apply to the western phenomenon cosmetic genital surgery. This paper therefore examines if cosmetic genital surgery should be covered by the swedish law against FGM, by making a critical comparing analysis. The paper begins with comparing FGM with cosmetic genital surgery to prove that there are more similarities than differences between the procedures. By using the theoretical perspectives universalism and postcolonialism, the paper then examines why, particularly in the West, there is a different approach to FGM than to cosmetic genital surgery, regardless of the similarities of the procedures.

Infallsvinklar och angreppssa?tt fo?r en svensk livsmedelsstrategi : En utredning av angreppspunkter och betraktelsesa?tt hos livsmedelsstrategi-intressenter samt ha?llbarhetsaspekter av dessa.

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.

Heja Hemmalaget!! : En studie av objektivitet inom lokal sportjournalistik

Within the journalistic profession lays a commonly accepted normative view stating that objectivity is an ideal to seek. The aim of this bachelor is to study Swedish sportswriters on local newspaper and their views of journalistic objectivity, and themselves in comparison to the traditional ideals. We want to study how local sportswriter work against their ideal and if factors like age and education affect their view of themselves and ther ideal.We have done eight semistructured deepinterviews that all build on theories and studies of the traditional ideal of journalists. The interviewed are all sportreporters, at four different newspapers. We have done active selection of participants based on age and education.

4 organisationer och 825 chefer : En studie om chefslösa organisationer

This Bachelor?s thesis is about bossless organizations. We have observed that the hierarchical structure that the majority of organizations is structured by today is a remnant of a time long gone, and can be an obstacle for independent thinking and responsibility inside organizations. We want to question the accepted perception that an organization is best structured in a hierarchic form.The purpose of the thesis is to provide an understanding of how a bossless organization works and to give a concrete explanation of the consequences of this kind of organizational structure.The thesis is of a qualitative nature and is designed with an inductive approach at an organizational level. We conducted a case study on a bossless company and supplemented this with secondary sources from three other bossless organizations.It concludes that the bossless approach can work and that there are a number of advantages to benefit from it.

Motståndet mot religiösa yttringar i det offentliga rummet : En kvalitativ studie om hur muslimska religiösa yttringar påverkas av de rådande sociala normerna

The study's aim was to increase knowledge about the resistance of the Muslim religious expressions in the public sphere and its emergence on the basis of the case around the opposition to call for prayer. The study was conducted through the use of the qualitative research approach through interviews with informants who have a pronounced aversion regarding the existence of the public call to prayer in Sweden. The study's questions have been answered by an analysis of the empirical material by using different theoretical points that illustrate how Western standards are valued higher than the other, in the various standard systems. The view of the Muslim religious practices depicted by informants through an interpretative framework that is characterized by Islamophobic arguments that are considered to be incompatible with Western culture and the principles of the secular state striving. Such discourses can create an uneven distribution of power between Muslims and non-Muslims on the basis of the West's representations of Orientalism explained based in ethnocentric knowledge.

Goodwill, aktieägarens vän eller fiende? : En kvantitativ studie av hur goodwillpostens storlek pa?verkar fo?retags fo?rma?ga att ge avkastning till aktiea?garna

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

?Vi sitter oss till stillhet? Nyreligiositet i Svenska Kyrkan

In this essay, I research and discuss new spirituality (or what is commonly known as New Age) within some congregations in the Church of Sweden, Gothenburg. I question how and why this new spirituality has come to be accepted in parts of the Church. My hypothesis is that the church is a part, and a reflection, of a larger change throughout society, and I claim that this change depends much on the individualization and globalization during the last decades.The research is conducted through interviews with representatives from the Church ofSweden who are in charge of new religious activities. During these interviews we discuss their views on the change that has already taken place and is going on today.The interviews are then analyzed by applying rational choice theory on them. I discusswhether the Church can be seen as a producer of goods and services and if the churchgoers canbe seen as consumers of these goods and services.

Medveten lärare? : Om självreflektion i undervisning

In this paper I have examined how aware teachers are of their influence on pupils development. The method I´ve used are interviews with three teachers and one pupil each aboutMusicality - how do the teachers and pupils look at the concept musicality generally and personally?Influence I- do the teachers believe that their thinking about musicality influence the pupils self-confidence and development?Influence II- do the teachers think that other pedagogues have influenced them in their teaching and thinking?My main results show that both the teachers and the pupils have similar apprehensions as their teachers, which points towards that influence can exist. The basis is however too limited to make any extensive generalizations.The conclusion of the paper is that we have to be aware of how we influence our pupils. They carry this ?knowledge?, whether it is positive or negative, all their life..

Big Data. En undersökande studie om hur Big Data uppfattas hos IT organisationer i Sverige

Data sets are continuously increasing within organizations. Data sets will also be in larger amounts,have shorter lifetime, is becoming more varied and holds various degrees of uncertainty. Together,these dimensions are included in the term Big Data. There is no universally accepted definition ofBig Data and how it should be used. Applications that turn out to be part of a Big Data conceptoften begin as investments in an organization in order come to new insights or create new businessperspectives.

Idrottsmän och idrottskvinnor : Slaktar rekord och får folkets kärlek på kvällstidningarnas sportsidor

Purpose/Aim: The aim of this thesis was to study the construction of gender and to compare Media?s portrayal of male and female athletes.Material/Method: 140 articles covering seven famous Swedish male and female athletes were selected from two Swedish newspapers (Aftonbladet and Expressen). The articles has been analysed within the frames of Norman Faircloughs Critical Discourse Analysis.Main results: Male athletes are often described in powerful ways and are framed as being strong and successful. Skills and strengths of women athletes are often devalued in comparison to standards of hegemonic masculinity and self-control. They are often framed as women and girlfriends in advantage of the fact that they are athletes..

Vätning på mikroskala

Individual cellulose ?bers were studied to identify the transport and absorbtion phenomena as well as the in?uence of drying. A Chalmers University of Technologydeveloped method within ESEM (Enviromental Scanning Electron Microscope) has been used in this study. The results from the laborations gave the following conclu-sions: The transport of water occurs in ?bers in the ?ber wall surface and the lumen.

Högläsningens betydelse för elevers språkinlärning

The swedish law against female genital mutilation (FGM) prohibits procedures that removes parts of the female genitalia and thereby makes permanent changes in the body. The problem with the wording of the law is that it may also apply to the western phenomenon cosmetic genital surgery. This paper therefore examines if cosmetic genital surgery should be covered by the swedish law against FGM, by making a critical comparing analysis. The paper begins with comparing FGM with cosmetic genital surgery to prove that there are more similarities than differences between the procedures. By using the theoretical perspectives universalism and postcolonialism, the paper then examines why, particularly in the West, there is a different approach to FGM than to cosmetic genital surgery, regardless of the similarities of the procedures.

Gallringsprioritering av contortabestånd :

Extensive planting of the tree species lodgepole pine (Pinus contorta var. latifolia) during the 1970s and 80s has resulted in large areas now being available for commercial thinning. However, the varying quality of the stands creates a problem. The purpose of this study was to investigate, at the Torsby district of the Stora Enso forest company, how well the present computer records of the stands correspond to reality and determine which stands are, from a qualitative perspective, suited for timber production. Finding variables that indicate better stands would give Stora Enso the possibility of selecting qualitative stands which are more profitable to thin. The study included 32 stands containing at least 70 % Pinus contorta.

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