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733 Uppsatser om Independent accountant - Sida 13 av 49

Utmattningssyndrom och KASAM. En möjlighet till en ökad känsla av sammanhang?

Some people who recovered from exhaustion disorder report that their lives feel more meaningful after the disease than before, despite residual symptoms and difficulties. This experience of increased meaningfulness has been linked to sense of coherence, SOC. The research question was whether individuals with exhaustion disorder at onset has a weak SOC, and if there is a general increase towards a higher SOC value ??during the recovery process. In a cross-sectional study, data were gathered on the SOC value via the SOC 29 form.

Besökare vid en barn- och ungdomsavdelning - exemplifierat genom en användarundersökning vid Göteborgs stadsbibliotek

The aim of this paper is to investigate who the visitors are at a children's department at amain library in a larger municipality, and for what purpose they use it. We discuss: Is therea difference between various user groups, and if so, how do they differ'? Which library rolesdoes the children's department have? Does the children's department serve as a local libraryfor those who live in the immediate surroundings or as a main library for the whole municipality?The paper is based on a user survey performed in the spring of 1996 at the City Library ofGothenburg. 417 visitors and five staff members were interviewed.The children's department is used by various groups of people, from young children to seniorcitizens. The library roles are, among other things, an independent learning center and formaleducation support center.

Tro - Vad innebär det?

Faith is a phenomenon that engages the individual into emotional, social and daily manners.Religion tends to engage the individual in different levels in the daily life. In the church communion, there is a belief to the traditional and the repeteated behaviour. This shared group is strength by ceremonies and rituals and people in this collective somehow experience another type of reality. This study has a social - psychological perspective and the purpose is to study people?s know-how of faith and why they seek religion in today´s secularized society.

Filosofen som arkitekt : Subjektivitet och metaforik i Discours de la méthode

In this paper, I have proposed a way of interpreting the philosophical subject of the Discours de la méthode that has remained relatively unexplored by contemporary commentators. By investigating the subjectivity that is expressed through Descartes? use of architectural metaphors, I laid bare some of the difficulties inherent in its discursive structure, as well as suggesting that the cogito in fact repeats and inscribes itself into this structure. In this context, the metaphor of the road (or travel) takes a supplementary role in relation to the architectural metaphor, marking the very conditions of existence of the architectonic subject. The subject, in order that it may establish itself as ?pure? and ?independent? thought, is dependent on a certain ?forgetfullness?; that is, only by forgetting its constitutive dependence on the diversity and historicity that is signified by the metaphor of travel, can it establish itself as its own source.

Förväntningar och utfall av revisionen i nystartade mikroföretag

 Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

Misslyckandedekonstruktion - en metod att analysera tidigt entreprenöriellt misslyckande

Entrepreneurial failure is probably a subject that is not well understood. This might have to do with the methodological difficulties of screening out failed entrepreneurs. In this thesis a tool is developed for analyzing supposed entrepreneurial failure. In this model entrepreneurs are surrounded by different stake holders. By using the failure deconstruction model to analyze my own entrepreneurial effort I find that it has neither been a successful project nor a disastrous one.

Faktorer som påverkar kapitalstrukturen i nordiska fastighetsbolag

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Revisionskvalité : En studie om skillnad i revisionskvalité i familjeföretag och icke-familjeföretag

Bakgrund och problemdiskussion: Revisorns funktion är att agera som extern övervakare genom att skapa förtroende mellan bolaget och dess intressenter. Detta sedan det finns ett behov att informationen är tillförlitlig för att upprätthålla en välfungerande kapitalmarknad. För att detta ska vara möjligt krävs att revisorn förbehåller sig oberoende och innehar tillräcklig kompetensen. Det är även dessa komponenter som definierats vara summan av revisionskvalité. Vi föreslår att dimensionerna påverkar revisionskvalitén olika beroende på om bolaget är ett familjeföretag eller icke-familjeföretag.

Barns samspel sett ur ett genusperspektiv

Is the Swedish author Stig Dagerman an existentialist? This work takes a close look at Dagerman?s novel Island of the Doomed to see if it is possible to consider it an expression of existentialist thinking and to see if it interacts with any specific existentialist tradition. Dagerman?s novel was compared with select works of five existentialist thinkers ? Søren Kierkegaard, Martin Heidegger, Jean-Paul Sartre, Albert Camus and Karl Jaspers, all read in the light of the four categories of existentialistic thinking identified by the Swedish scholar Lennart Koskinen. All the four categories appeared to be central themes within the novel and a few subcategories were identified.

Återvändarna : en undersökning av hur det svenska samhället påverkades av återvändande emigranter 1860-1940

Between 1860 and 1940 approximately 1,1 million Swedish citizens emigrated to North America. But over 200 000 of them returned to Sweden. In this essay I have tried to estimate the impact of these people on the Swedish society. To make a deeper analyze possible, I have studied the parish of Glima?kra in southern Sweden and tried to trace the immigrants? lives after their return to Sweden and thus estimate their impact on society.By statistical analysis of migrants between Sweden and USA and between the parish of Glima?kra and USA I have concluded that the result can be used as a model for Sweden on a national basis.

Besittning av och rådighet över medel innestående på konto

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

Effekter av kön, ålder och region på sjukpenningen i Sverige - en variansanalys

According to TCO (The Swedish Confederation for Professional Employees) the worst threat to the Swedish welfare is that so many people because of bad health and unemployment are not a part of the labour force. If Sweden could make the number of people with health and unemployment problems half the size as today, the GDP would increase with more than five percent. In real money this means 110 billion Swedish kronor a year. According to SCB (Statistics Sweden) the difference between women?s and men?s absence owing to illness should be investigated more closely in order to get at better understanding of the problem.

Finanskrisens påverkan på Stockholmsbörsens volatilitet : En jämförande studie

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

Stamräkning och identifiering av åtgärdsbehov i röjnings- och gallringbestånd med hjälp av låghöjdsbilder

This report is an assessment of the feasibility of using aerial photographs to estimate number of stems per hectare in young forest stands, used together with upper height to determine the need for pre-commercial thinning or ordinary thinning cutting. Aerial photo-interpretation was conducted in 2007 on assignment of Stora Enso Skog AB. A mean height function based on stand age produced with data from Bergvik Skog AB?s 2006 forest inventory assessment was used as a proxy for upper height and used together with photo-interpreted number of stems per hectare to determine the need for thinning cutting according to Bergvik Skog AB?s definitions. The test area is located north of Falun on Bergvik Skog AB?s land.Flight altitude was approximately 900 m above ground and the aerial photos were taken by L&L Flygbildteknik AB.

Internationellt erkännande : En studie utifrån Syd Sudan och Somalilands självständighetssökande

The intention of this study is to investigate why some regions, which choose to secede from their parent country, are internationally recognized and others are not. The case studies of this study are South Sudan and Somaliland. South Sudan is as of now the world?s newest state, and Somaliland is a break-away state that is considered a part of Somalia by the International community. There are conditions that have to be fulfilled, before existing nations recognize the break-away state, such as an agreement between the seceded state and the parent country, which was the case for South Sudan and Sudan.

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