Sök:

Sökresultat:

1994 Uppsatser om Generally accepted auditing standards - Sida 7 av 133

Accepterat pris : En analys av samarbeten inom fastighetsma?klarbranschen och dess prissa?ttning

ABSTRACTTitle:Level:Author:Supervisor:Date:Aim:Method:Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing.Final assignment for Bachelor Degree in Business AdministrationMadeleine Gustafsson and Sofie BillstamJonas Kågström2012 - MayThe aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome.

XML som informationsbärare för EDI

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

Personsäkerhet vid väderskyddsbyggande : En kartläggning över dagsläget och problematiken med frånvaron av föreskrifter i branschen

This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..

"Horan, knarkaren och fettot" : En queerfeministisk analys av normer och normskapande bland häxorna i Cirkeln

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

Revisionspliktens avskaffande : En studie om drivkrafterna som motiverar tandläkaraktiebolag att kvarhålla revision

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Dimensionering av grundläggning med hjälp av Eurokod

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

Familjehem och sexualitet: Familjehemssekreterares resonemang kring familjehem bestående av homosexuella par

New family stuctures are constantly emerging in society. Are these changes mirrored in foster care practice? The aim of this study was to explore to what extent homosexual families are represented when a child is given a foster home. The nuclear family has throughout history been assured a stable position both in society as well as in the foster care practice. During the last ten years a homosexual relationship has been legaly accepted through different amendents and it has also been more integrated and accepted in society.

Studie på beteendeförändringar hos katt efter behandling av Feline Odontoclastic Resorptive Lesion (FORL) :

Feline odontoclastic resorptive lesion (FORL) is a tooth disease affecting both domestic and wild cats. Although FORL was described as early as the 1920´s, the etiology is still unclear. Several hypotheses have been presented but different studies have obtained contradictory results, and today there is no generally accepted etiology. Teeth affected by FORL are characterized by root resorption with progressive destruction of the tooth structure and alveolar bone as a consequence of clast cell activity. The disease is considered very painful when reaching a certain stage.

Barnens rätt i vården

När barn vistas på sjukhus är det oftast förenat med otrygghet hos såväl barnen som föräldrarna. Barnsjuksköterskan är ålagd att arbeta utifrån kompetensbeskrivningen för barnsjuksköterskor samt NOBAB standards för att sjukhusvistelsen för hela familjen blir så bra som möjligt. Syftet med studien var att undersöka hur sjuksköterskor som arbetar på barnavdelning uppfattar att NOBAB standards följs när barn är inlagda på sjukhus. Studien har en deskriptiv kvantitativ design. Resultatet visade att NOBAB standards följs delvis på den aktuella avdelningen.

Redovisning i Ideella Föreningar

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Rättssäkerhet inom skatteprocessen

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

Revision : en bransch i förändring

Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.

Unga ledares ledarskap - en kulturell fråga

Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.

En jämförelse mellan fyra olika energisystemlösningar : För ett hus byggt efter passivhusstandard i Karlstad

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

Förgivettagen heterosexualitet : En analys av fyra skönlitterära böcker i relation till skolans värdegrund

This thesis is based on qualitative text analyses of four works of fiction, used as teaching materials in the school subject of Swedish, from a queer theoretic perspective. The purpose of the study is to examine how sexual identities and expressions are being presented, as well as what positions are offered a reader, in relation to the heterosexual norm. Basis for this thesis are the schools fundamental values, which highlights the importance that intolerance be confronted through both knowledge and active measures, and the syllabus, which states that fiction should be viewed as a tool for identity development as well as an understanding of the outside world.The analyses reveals a distinct connection between the generally accepted heterosexual norm and a professed (or taken for granted) heterosexuality which is being carried out by the characters or the books as a whole. Out of the four titles only one disputes this norm, by offering a wide range of sexual identities and expressions. These expressions, however, are being invalidated ? through insufficient ability to relate to the norm ? or made invisible ? through an imagined heterosexuality which, by superiority over other expressions, excludes them..

<- Föregående sida 7 Nästa sida ->