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1994 Uppsatser om Generally accepted auditing standards - Sida 51 av 133

Information för beslutsunderlag i trafiksituationer inom sjöfarten - hur hanterar vi den?

I detta examensarbete har jag undersökt förmågan hos nautiker att ta fram och tillgodogöra sig information från radar och ARPA för sitt beslutsunderlag i trafiksituationer. Syftet var att få förståelse i om fartygsbefäl haft svårigheter att få fram denna mycket relevanta information. Detta gjordes med hjälp av förstudier i form av intervjuer med erfarna fartygsbefäl. Dessa intervjuer gav kriterier som möjliggjorde analyseringen av 13 olycksfallsrapporter, vilket utgjorde litteraturstudien. Dessa rapporter var författade av engelska Department of Transport, Marine Investigation Branch(MAIB), Statenshaverikommission(SHK) och  Sjöfartsverkets rapportserie(SjöfR).

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.

Snabb och säker roaming i WLAN

This thesis investigates how Ericsson AB should do to achieve fast and secure handover when roaming in a WLAN. It also provides a security analysis of the system that the wireless access point is part of. The reason for this is that Ericsson is selling an access point called the ABS 2200 aimed at the public hotspot market. The premise was that they wanted a standardized way of handling the roaming issue. At the outset the 802.11F standard looked like a good alternative (in fact the only standardized alternative).

Bemötande och inflytande inom äldreomsorgen är ju bra, egentligen. : En kvalitativ studie om bemötande och inflytande ur ett brukarperspektiv

In this study we have investigated how care users in a nursing home experience their possibilities for influence and treatment from the staff. The study was conducted through focus group interviews with six participants who we met on four occasions. Questions the study departs from are: How do users experience their opportunity to influence? How do the users experience the treatment from the staff? The study has a qualitative approach and has been analyzed by means of symbolic interactionism, with an emphasis on the Self. Our results demonstrate that in situations of good treatment there is also a good influence.

Internrevisionens roll - ett svenskt perspektiv

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Redovisningsinformations användbarhet: redovisning av goodwill enligt IFRS

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

International Corporate Governance-A Comparison of the Corporate Governance Systems in Germany and Sweden

The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.

Business Potential of Software Defined Radio Technology

The business potential of software defined radio (SDR) technology is studied by evaluating whether or not its characteristics correspond to those particular to a disruptive technology. The maturity of the SDR technology concept is illuminated by analyzing the opinions and perspectives of a selection of representatives for different stakeholders in the wireless communications market. Characteristics as, for example, the degree of consensus about the utility of SDR technology and the awareness of features and limitations are studied by application of the theory of technological frames. This theory helps us understand how and when technology evolution takes place. Finally we describe the value network structures of some potentially viable application areas for SDR and suggest some possible business opportunities based on SDR technology.This thesis is carried out as a case study and the research data is obtained from secondary sources, such as literature and Internet publications as well as interviews with people well experienced in the field of wireless communications.

Preventiva åtgärder mot övervikt hos barn och ungdomar : Litteraturstudie.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

Vi och dom och valdeltagande. En studie kring valdeltagandet hos naturaliserade svenskar och invandrare.

This thesis focuses on the problems involving immigrants and their voting behaviour in Sweden. We presuppose that immigrants vote in a far less extent than Swedish citizen according to general statistics. We try to explain and give solutions to this problem. To our help we use both integration theory focusing on multiculturalism and electoral participation theories.Starting off in these two theories, we have further analyzed a number of policies issued to solve the participation dilemma. The policies were issued in order to elevate the socio-economic standards, inform citizens and close the distance between voters and politicians.Our results show that what work best is long term ventures aiming at integrating immigrants to the Swedish society.

Bättre eller sämre på jobbet? : en jämförelse mellan olika yrkeskategoriers arbetsrelaterade hälsa ur ett salutogent perspektiv inom hälso- och sjukvården mellan åren 2005-2009

People spend much of their timeat work and health is affected by how we experience our everyday work situation. Health in the workplace is important for public health and seems to improve the occupational health of theemployees. The pace of work and requirements have hasincreased at work and it's not equal accepted to have an obstacle that makesyour work capacity decreases. Despite this, there are health factors that enable us meet therequirements and can maintaingood health in the workplace. Theaim of the studywas to see if there has beena change in healthcare workers work-related health over time.

Dubbla uppdrag : En kvalitativ studie av två profilerade och integrerade folk- och skolbibliotek

The aim of this master?s thesis is to examine libraries which combine the functions of school- and public library and to evaluate the staff?s experience and attitude towards a library profile with the emphasis on children and youth. The purpose of the study is also to examine how the libraries work with several tasks and functions within different target groups with different needs.With new institutionalism and Scandinavian institutional theory the thesis examine the library as an organization and what influences the construction. With a model that describes how the library constitutes four different rooms in the society I investigate the different functions.The methodology is qualitative with interviews of five persons of the staff, four librarians and one library assistant. The study examines how the staff that works at two libraries under similar conditions experiences their tasks.

Goodwillens vara eller icke vara?: i och med övergången till IFRS

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

Är Kinas upphovsrättslag förenlig med TRIPS-avtalet?

Since the beginning of the twenty-first century, China has captivated global attention due to its astonishing economic growth. This development has resulted in an enormous growth in foreign direct investments, as well as the country?s new role aseconomic super power. When joining the World Trade Organization in 2001, China agreed to adhere to the minimum requirements of the organization?s several multilateral agreements.

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