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1995 Uppsatser om Generally accepted auditing standards - Sida 50 av 133

Revisorns val av förhandlingstaktik med klienten : Har ett transformativt ledarskap och självförtroende inverkan på valet?

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

Personlig integritet mot Arbetsledningsrätt : Användandet av belastningsregistret i anställningsprocessen

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

NÄR SKA MAN SÄLJA SIN BOSTAD? : En multipel regressionsanalys av bostadsrätter i Stockholm

This project is made to see at which time at the year it?s best to sell an apartment inside the tolls in Stockholm city. The two types of apartments that are compared are one room and four rooms.The comparison is made at the request of Valuegard since they were interested in the result and it?s considered as a interesting comparison.This comparison can be extended to other amounts of rooms in an apartment. But in this project, only two types will be represented.The result can be used both for those who wants to sell and buy an apartment.

?Den hemlöse i media? : en diskursiv analys av hur hemlöshet kan speglas i media utifrån ett antal valda tidningsartiklar

The purpose of this study was to investigate how the daily press, morning and evening papers respectively, describe homeless people and their situation from a number of chosen articles. Was there a possibility to make clear if the public opinion of homelessness has changed from a media perspective during the last five years? In order to meet the purpose of the study, the authors have used discourse analysis of the chosen articles as well as the theory of social constructions and the theory of stigmatizing. The articles have been chosen from the two largest daily morning papers and the two largest evening papers. From each article many rich and close quotations are used, which subsequently have been analysed and interpreted.

Activity-based management : En begreppsprecisering

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

Mindre erfarna veterinärers subjektiva bedömning av hältor hos hästar som longeras i trav

The purpose of this study was to compare less experienced veterinarians? subjective assessments of lameness in horses on the lunge. Previous studies on subjective lameness evaluation have mainly focused on horses trotting in a straight line and the results have shown generally low compliance. With a web-based questionnaire, 43 veterinarians assessed 60 recordings that showed both fore- and hindlimb lameness, interspersed with sound horses that were trotting on the lunge in one direction. The horses showed mild to moderate lameness.

Administrativ styrning möter akademisk frihet Om Lunds universitets översättning av populära organisationsrecept

In a world of ?formal organizations?, which is constantly exposed for institutionalized super standards and ideas of a what a modern orgnization should be like, the pressure for changes are strong. This is the environment in which Lund University finds itself. Ideas in the beginning of the 21-century is concerning a stronger emfasis on steering, centralisation, re-hieriarchyzation, standardised processes and a new regulation concerning internal control. Through theories of new institutionalism, with conceptions as organizational identity and the expectations of adapting to new ideas, can you track the translation and adaptation that the ideas go through at the university- a decentralised organization where not only freedom has been a concept for the academic parts, but also for the administration.

Enkelhet i redovisningsstandarder : Ur användarnas perspektiv

Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..

Dejting, icke-monogami och socialt st?d - En kvalitativ studie om hur det ?r att dejta icke-monogamt i en monogam v?rld

This is a qualitative study based on five semi-structured interviews in Sweden. The aim of the study is to explore what experiences non-monogamous people have of dating and the social support surrounding them. The study investigates what effects norms and normative structures have on non-monogamous dating. This is done through a thematic analysis with queer theory, and the underlying theoretical concepts performativity, heteronormativity, mononormativity, relationship escalator and queer temporalities. To help analyze the social support, we have used Bourdieu's (1986) theory about social capital.

Kvalitet: självklar måttstock eller förlegat tankesätt? Sju inköpsansvariga bibliotekariers syn på kvalitet i musiksammanhang

This master thesis focuses mainly on the concept of quality and how the librarians responsible for phonogram purchase use it. The main object is to investigate how the librarians responsible for the purchasing of phonogram works when in the process of selecting the phonograms and how they speak about the concept of quality. Based on this main object four problems has been addressed. The empirical material is interviews made with the seven librarians responsible for phonogram purchase at seven Swedish libraries. The result of this investigation is analyzed based on a theoretical framework created by Sanna Talja, which focuses on what a phonogram collection should contain.

Skolbetygens roll i den sociala reproduktionen : Gymnasieelevers upplevelser av betyg och livschanser

The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.

Da Vinci, Van Gogh och lite Picasso : Om konstbilder i skolan

Is there an unwritten art canon in Swedish schools? This work is about the art displayed and used in Swedish schools. The study examines whether there is an art canon in Swedish schools, or not. Through my profession, as an art teacher at a secondary school, I have come to take an interest in this issue. When I use art images in my own teaching it often strikes me that many of the pictures I use are the same as the ones my colleagues use.

Snipp- och snoppsnack : En studie av feministiska föräldrars tal med barn om kropp och sexualitet

In this paper I have studied how feminist parents talk to their children about body and sexuality and with which intentions they speak the way they do. The aim of the study was to locate strategies applied to give children positive relations to their bodies and their sexuality. My data are constituted by answers from a questionnaire sent out to an e-mail list for feminist parents. The answers have been compiled and analyzed, mainly qualitatively by the use of discourse analysis, with support of poststructuralist theories about language, gender and heteronormativity, as well as theories about children?s sexuality.

Kändisar, reklam och mottagare : hur skapar mottagare mening kring kändisar i reklam?

Purpose/ Aim: The purpose is to study how receivers create meaning from celebrities in commercials. The purpose is also to find out if individuals identify with celebrities and if this is depending on a person?s age.Material/ Method: Qualitative research method based upon focus group interviews with three different age groups and on litterature.Main results: The study shows that recievers create meaning from and identify themselves with celebrities in different ways depending upon wich age group they are a part of. Individuals who are between the ages of 15 to 18 are inclined to be inspired in clothing and food choices. 25 to 30-yearolds are sometimes inspired by celebrities? clothes but when it comes to the forming of their identity they look to their peers.

Criterias´s for soft Innovation : Visionen om att standardisera kriterier som höjer innovationsklimatet

Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.

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