
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 37 av 133
Willy Brandts nya östpolitik 1969-1973. En teorikonsumerande studie av tysk utrikespolitik
In this thesis I will examine Willy Brandt's new Ostpolitik with the help of Robert Putnam's analytical framework of two-level games perspective and the theory of social constructivism. Firstly, I will briefly set out the development of Germany's history before it was divided into the Federal Republic of Germany and German Democratic Republic in 1949. After that I present West Germany's foreign policy from 1949 to 1969 in order to show how Willy Brandt continued and broke with different foreign policy doctrines. Finally, I want to illustrate his new Ostpolitik and the international and domestic factors, which contributed to its realisation. The main question of this essay is: How significant were the changes of the West German society for the realisation of the new Ostpolitik from 1969 to 1973? One of the most important findings in this essay is that on the one hand that many West Germans had accepted that their country was divided and on the other hand that many groups in the society such as the significant newspaper Die Zeit and intellectuals supported the new Ostpolitik.
Liberala idéer eller realistiska tendenser? : en idealtypsanalys av EU:s migrationspolitik och unionens politiska karaktär
The common asylum and migration policy of the European Union is a struggle between a strong belief in the protection of human rights and the need of strong and secured borders. This paper highlights the dilemma that occurs in the common asylum and migration policy of the European Union. What happens when the union have to choose between liberal standards with high priorities to human rights and a realistic focus on security? The aim is to study the asylum policy presented in the Stockholm Program, and thereafter evaluate what kind of character the union has itself. By an ideal type analysis of the Stockholm program from 2009, the common asylum policy is divided into either liberal or realistic ideas.
Medarbetaravtal vid motorproduktionen i Skövde - inverkan på anställningsrätten, förläggning av arbetstiden, arbetstagarorganisationernas inflytande, samt arbetstagares arbetsskyldighet
White- and blue collar workers traditionally belong to different unions and, therefore, are covered by different collective agreements. Collective agreements for different employee categories create internal divisions, which mean that white collar workers are not obliged to do work that falls under a blue collar agreement and reversed. Historically the difference between white- and blue collar work has been fairly sharp and so has the difference between collective agreements. Due to the continuous development of technology white- and blue collar work within production has become less clear. This has resulted in an increasing amount of disagreements regarding what collective agreement should apply and whether the employee is obliged to perform different work tasks.
Att konstruera hjälpsökande : En studie av sociala akter
A foundation of our welfare state is that we have a social safety net. This safety net is designed to pick up individuals who are in need of help and support to manage their way of life. This essay regards people who need help with care or people who need help with an addiction. This essay is a qualitative text analysis, which aims to see whether, and if so how, help-seekers are constructed in 40 social service documents within a municipality in central Sweden. We have endeavored to illustrate the power that the written word possesses and which categories of people are constructed depending on the language and content of the social documents.
Hur används intranät? En studie av EkaForum, Eka Chemicals intranät.
Intranets has been marketing as the tool for solving the organisations information problems. My interest is to see how an intranet works in an organisation. This study was an investigation about the use of EkaForum, the intranet of Eka Chemicals, at the Rollsbo division. The study aimed to evaluate how EkaForum is being used, firstly as a transmitter of information and secondly as a communication tool for the organisation. The study was constructed as a quantity survey based on a questionnaire with 24 questions and was sent out to the staff of Rollsbo division.
På bredden, på djupet eller både och? : En studie av exhaustivity och musikvetenskapliga monografier i LIBRIS
This thesis contains an empirical study of exhaustivity in the Swedish National Union Catalogue LIBRIS. The purpose of the study is to examine if fewer numbers of indexing terms in general lead to lower exhaustivity. The study contains two parts, the first part examine the mean of indexing terms per monography in the selection, the second examines the grade of exhaustivity within three groups with a low, moderate or high number of indexing terms. The 55 randomly selected titles were graded on a scale that was created from the indexing theories of Wilfrid F. Lancaster.
Från ett socialt problem till kult : En studie av raggarkulturen förr och nu
Youth culture and social problems associated with youth groups have existed for decades. We have chosen an explorative case study design to highlight young people's revolt against parents and society and how society has dealt with social problems of youth and how those were perceived. ?Raggare? were considered a major social problem in society. The material in the study comes from eight qualitative interviews and literature of previous research of the current youth culture.
Access to the market - a question of collaboration?
When contemplating entering an alliance the rationale behind the decision should differ
depending on the size of the companies involved as well as on other important factors. The important
factors influencing the decision are related to the resource pooling potential of the alliance,
the power structure along with the business network the companies are a part of. The
analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication
industry and it has also determined which resources that are deemed to be most important to
get in touch with, for our study object, to facilitate its access to the market. Those resources are
defined as a direct channel to the customer, funds/capital and the access to relevant business
networks. To get in touch with these lacking resources, three alternative approaches has been
proposed; all of them involving a strategic alliance decision.
Analysmodellen ? verktyget för revisorers oberoende
Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.
Labba i teori : Kan praktiska laborationer öka förståelsen av teoretisk datalogi?
Design for Six Sigma (DFSS) is a further development of the Six Sigma draft to carry through preventing quality measures in developing and designing of new products and processes. With increasing demands on enterprises development processes to be more safety and faster the need of DFSS arise as a product, process and service development concept in the organisations. Design for Six Sigma aims to improve and structure the development process of an organisation and consider the application of the innovation problem solving. The concept aims to leave the structure of the traditional Six Sigma concept and instead, from an innovative perspective, search for new solutions to existing problems. The concept constitute of a toolbox with a lot of quality tools that are divided into phases in a development model.
Implementeringen av IAS 19 - En studie av borttagandet av korridormetoden och dess implementering av nya IAS 19 samt dess påverkan på ekonomistyrningen
Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.
Studenters användning av referenstjänster: en användarundersökning vid Lunds universitetsbibliotek UB1, ht 1996
The main purpose of this study was to establish to what extent undergraduate students use reference services, what knowledge they have about those services and what their views of them are.The survey took place at Lund University Library, UB1, the main library responsible for collections in social sciences, humanities, theology and law. A total of 476 undergraduate students were asked to fill in a questionnaire, 273 accepted. The study is quantitative and was carried out during the autumn semester, 1996.The results show that the service used most frequently by undergraduate students is the reference collection. The least used service is the Internet, more than 50 percent of the students never use Internet at the University Library. In general, students are very pleased with the service given by the reference librarians, and with the collection of reference books.
Är gräset grönare på andra sidan? -En komparativ studie av BFN:s K2-projekt och IASB:s SME-projekt
Då IAS-förordningen togs i bruk för noterade koncerner inom EU ökade
harmoniseringen mellan dessa företag. På senare tid har även
redovisningsreglerna för mindre företag uppmärksammats av
organisationerna Bokföringsnämnden (BFN) och International Accounting
Standards Board (IASB). De har sett att mindre företag oftast har andra
behov vad gäller redovisningsregler. BFN arbetar därför med att ta fram
samlade regelverk som avser fyra kategorier. En av kategorierna är K2 som
är ett förenklingsprojekt för mindre företag.
Bråkiga barn -Att förstå och bemöta utagerande barn i förskolan
Inspired by the article Special support on dubious grounds published in Teachers News (2010), we chose to examine the methods and procedures regarding acting out children without diagnosis. In preliminary work, we discussed the various forms and causes of acting out behavior among children in preschool and supervision and conflict management. The topic seemed relevant since we on several occasions experienced a feeling of inadequacy and lack of knowledge in our educational role both in teacher training placement time and during our working years as supply teacher and graduated child minders. Based on our past experiences and interests of acting out children without the diagnosis, work limited extent and time aspect for the course of the work we chose to only interview three pedagogues. Through the interviews, we wanted to compare these three pedagogues description of their work around acting out children without diagnosis in relation to accepted theories such as structure and clarity.
Äldreomsorgen och de sju små doktrinerna: En empirisk studie av New Public Management-reformer inom svensk äldreomsorg
The purpose of this paper is to perform an in-depth analysis of how New Public Management reforms have impacted management practises in two publicly financed elderly care providers in Sweden. The paper studies one public and one private elderly care provider and analyses to what extent they have implemented New Public Management methods. The results are based on interviews with several persons within the two organisations and analysed using the seven New Public Management doctrines as described by Christopher Hood (1991; 1995). The major finding in the thesis is that the level of exposure towards New Public Management reforms differs between the two studied organisations where the private provider is exposed to the reforms to a greater extent than the public. The paper concludes that the main reasons for the low extent of exposure in the public provider could be attributed to the lack of measurable standards performance as well as the proximity to the political leadership..