Sökresultat:
1999 Uppsatser om Generally accepted auditing standards - Sida 40 av 134
Förutsättningar för drift och underhåll av det statliga vägnätet : - En fallstudie om entreprenadkontrakts utformning i driftområdena Åsele och Jokkmokk
This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.
Tysta skrik, krig eller kamp? : Islam och sexualitet i dokumentärfilmen A Jihad for Love analyserat utifrån ett intersektionellt genusperspektiv.
In this thesis I have done a discourse analysis of the documentary movie A Jihad for Love. A Jihad for Love came out 2007 and is directed by Parvez Sharma. The documentary movie is about homosexual Muslims and their jihad, struggle, for love and to be accepted in a world where they are barely recognized as a group. My aim of the thesis was to see how the movie portrays the persons who are in the film and their relationship to Islam and who gets access to the religion. I have also analyzed if Islam can be used to strengthen the sexual identity or if it works in the opposite way.
REVISIONENS (O)BETYDELSE VID KREDITGIVNING TILL MINDRE FÖRETAG : En studie ur bankernas perspektiv
Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer.
Facebook på biblioteket ? en fallstudie av implementeringen av Facebook på ett folkbibliotek
The purpose of this Bachelor?s thesis is to describe and analyze the implementation of Facebook in a public library. A case study consisting of qualitative interviews and studies of documents containing goals for the library has been conducted at a public library going through the process of implementing Facebook in their operations. The theoretical framework for this study consists of Everett M. Rogers?s stages of the innovation-decision process and his characteristics of innovations as perceived by individuals.
Metoder för att undersöka effekterna av naturvårdshänsynen i skogsbruket efter den nya skogsvårdslagen
In 1994 a new Forestry Act was accepted in Sweden. One of its aims was to raise the consideration for preservation of biodiversity. Since this happened over 15 years ago there is now an interest in analyzing if the law has been effective in its purpose. In this study methods suitable for analysis are being investigated. The study contents a pilot study of methods for five parameters that can validate if the law has been followed.
Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget
Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.
Tar vi vårt ansvar? En granskning av Sveriges politik för global utveckling
This thesis deals with the theories of ecological and environmental justice and applies them onto Swedish politics. Confronting the divide in the literature between anthropocentric and ecocentric perspectives, its aim is to seek points of agreement within this important field of environmental politics. In the theoretical discussion, definitions are made of the concepts sustainability, justice and responsibility. These definitions try to link ecological and environmental justice arguments with a focus on the global level.The object of analysis is the former Swedish governments? bill ?Common responsibility: Swedish politics for global development? which was accepted in 2003.
Den ortodoxa kristendomen i skolan : En analys av den ortodoxa kristendomen i svenska läromedel
This essay is about the representation of orthodox Christianity in Swedish educational material. With the help of my analytical approach inspired by Michel Foucault, I have studied material used in school for the subject Religion. I have limited the educational material in two ways. First, the main reason for this is that I am only interested in material written and produced from the year 2010 until today. Secondly, the material I have chosen to focus on is written for the grades 7-9 and for high school.
Kärnfamiljens status : En studie om kärnfamiljens status som ideal och norm i familjerättssekreterares arbete med familjer
In Nuclear family as status Dennis Wijk examines if and how the nuclear family ideals and norms permeates family law secretaries work with families. The aim of the study is to investigate if the nuclear family has the status of ideals and norms in the family law secretaries practice. In order to achieve the aim of conducted four interviews with family law secretaries in Stockholm city. The interviews have been the main data collection. Theoretical concepts which are central in the study are: the nuclear family, institution, ideals, standards, and established and outsiders.
Access to the market - a question of collaboration?
When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors 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. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.
Utveckling och design av WiGID
The Center for Genomics and Bioinformatics (CGB) is an academic department at Karolinska Institute. Generally stated, the CGB department is committed to the generation and management of genetic information by approaches aiming at elucidating the connection between genes, protein and function.WiGID is a genome information database that is available through WAP (Wireless Application Protocol).Our version of WiGID is based on WML, PHP and PostgreSQL as a database server.One of the changes on the old WiGID application was the creation of a relational database with seven tables and one view, instead of the file that represented the database on the old version. We also changed the script language from python to PHP.The search engine ability has been extended with three new search alternatives for a user to choose from. Each choice leads to other, sometimes multiple choices.A GUI has been created for the administrator, to be able to insert information into the database.The structure of the search engine is primarily for narrowing down the search result on the phone display, thereby making the search efficient..
"Sour Milk" Corporate Branding under Surrogate Boycotts - the case of Arla Foods in the Muhammad Crisis
Surrogate boycotts are highly threatening for corporations in terms of both economical cost and image damage. All corporations are due to our globalized environment and increased stakeholder fragmentation gradually more risking to become victims of surrogate boycotts, which of nature is hard if not impossible to predict and prevent. Corporations are generally recommended to build clear and strong corporate identities, which should be reflected in their most important stakeholders, as this will secure minimum damage on the corporate image.
Even a surrogate boycott situation can have positive effects on corporations, especially in terms of image, as such situation increases the brand involvement and thereby make it possible for corporations to connect with important stakeholders on an emotional level.
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Larmbolagets webbplats : En studie om skapandet av en tillgänglig och användbar webbplats
This paper accounts for the work with a website for a company whose real name will not be disclosed in the text of this paper. Instead, they have been assigned the fictitious name Larmbolaget, which can be translated as ?The Alarm Company?.During our work with Larmbolaget?s website, we consulted a selection of accessibility guidelines from the Web Content Accessibility Guidelines (WCAG) 2.0, developed by a working group within the World Wide Web Consortium, as well as a number of design principles and heuristics outlined in this paper. We also conducted several usability tests on users from our intended target group. All the measures taken were an effort to ensure that Larmbolaget?s website be as accessible and usable as possible.Our conclusion is that the resulting website does comply with the accessibility guidelines and design principles described in this paper, and thus we consider it to be accessible and usable to a wide range of users, including those with disabilities..
Förebyggande förbättringsarbete med Design for Six Sigma
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.
Bakomliggande faktorer till revisorers utfärdande av going-concern varningar : En studie om vad som orsakar going-concern varningar för finansiellt belastade företag
Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.