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733 Uppsatser om Independent accountant - Sida 6 av 49

Revisorers internationella mobilitet

Syftet med den här uppsatsen var att undersöka vad som påverkar revisorns val att arbeta eller inte arbeta internationellt och i vilken mån detta påverkar honom.Eftersom vi inte fann någon passande teori beslöt vi oss för att skapa vår egen. Denna teori utgår från egna antaganden och andras teorier och har byggts upp med hjälp av fem hypoteser, vilka vi rangordnat efter hur mycket vi antar att de påverkar revisorns val. De fem hypoteserna är: legala, stabilitet, sociala, kulturella och ekonomiska. Då vi ville gör arbetet mer intressant valde vi att undersöka tre länder: Sverige, Storbritannien och Kroatien, detta medförde att vi kunde göra jämförelser mellan revisorer från dessa länder.För att det skulle vara möjligt för oss att uppfylla syftet och för att kunna testa om vår teori var korrekt samlade vi in primärdata och sekundärdata. Primärdatan består av svaren vi fick på våra e-postenkäter medan sekundärdatan innehåller information om revisorsutbildningarna samt information om Sverige, Storbritannien och Kroatien.Utifrån analyser på dessa data drog vi slutsatsen att vår teori inte var korrekt fullt ut då hypoteserna legala och stabilitet ej påverkade revisorns val att arbeta eller inte arbeta internationellt i den utsträckning som vi antog.

Hur upplever danskar att arbeta i Sverige respektive svenskar att arbeta i Danmark?

Syftet med denna studie är att undersöka om det finns skillnader i hur man upplever arbetsplatsen beroende på om man är svensk och arbetar i Danmark eller om man är dansk och arbetar i Sverige. Deltagarna var pendlare, slumpvis utplockade på färjorna mellan Helsingborg och Helsingör.Metoderna vi har använt oss av är det statistiska programmet SPSS, K-Independent Samples samt den kvalitativa metoden MCA (Meaning Constitution Analysis). Antalet undersökningsdeltagare var 36 varav 31 var svenskar och 5 var danskar. Av de 36 undersökningsdeltagarna var 8 personer analyserades i MCA medens alla undersökningsdeltagare blev analyserade i K-independent Samples. En enkät med 12 olika påstående och en öppen fråga delades ut.Resultaten visade ingen signifikans i den statistiska metoden, men den kvalitativa metoden visar att där finns en skillnad.

Ensamkommande flyktingbarn : Upplevelser av att bo på ett gruppboende och att flytta därifrån

The purpose of this study is to investigate the unaccompanied children's experiences of the support offered at group homes intended for this group. The purpose is also to find out if they feel like the stay at the group home has prepared them for an independent life. The study has a qualitative approach and results collection occurred through semi-structured interviews. Seven young men aged 18-20 years were interviewed, all of them have lived for at least one year in a group home and are now living in their own apartment. The results have shown that the adolescents had both positive and negative experiences from their stay at the group home and that they have different views about whether they have received the support they need to cope independently.

En komparativ litteraturstudie av olika termkällor för query expansion

The purpose of this thesis is to make a comparative literary study of ten laboratory experiments with different kind of sources for query expansion terms. The experiments are grouped according to categories of term sources, which are: search results, collection dependent knowledge structures, collection independent knowledge structures and one that combines the two last mentioned sources into one. To enable a comparison all other variables were held as constant as possible. There is the improvement measured in mean average precision, which is used to measure the various sources potential. The result from the study shows a strong connection between the kind of source for the expansion term and improvement of the result.

Ovidkommande vatten i spillvattensystemet - problematik och åtgärder

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Etik för revisorer : Den etiska resonemangsförmågan hos studenter

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

Does nuclear power plants affect house prices? : a hedonic price model of Forsmark nuclear power plant

Nuclear power plants existences have been well debated since the 70s (Swedish radiation safety authority, 2014). Accidents, risk and presence connected to nuclear power plants have been part of many studies around the world. Recent studies have shown a connection between prices of houses and the distance and presence of nuclear power plant in a surronding area of the house. This paper uses Hedonic price modelling to investigate the willingness to pay for an increased distance to the Swedish nuclear power plant, Forsmark. For the dependent variable selling price was used and the independent variables were number of rooms, living area, other area, lot size, selling year, building year and distance to Forsmark.

Speciell pedagogik = Specialpedagogik? : En studie i synsättet på dyslexi inom två alternativa pedagogiker

The purpose of this report is to contribute with knowledge about the views within special education. I want to explore and compare the way students with special needs are approached within two different pedagogies in Sweden: Waldorf pedagogy and Montessori pedagogy.I have closely studied these pedagogies, read the literature from existing research and also by conducting two interviews with a representative from each pedagogy Both pedagogies claim that their teaching methods are most suitable for children with reading and writing difficulties..The Waldorf pedagogy was founded in 1919 in Germany by Rudolf Steiner. The pedagogy believes in the development of the students into independent children who can use their bodies as a tool for the learning of knowledge. The Montessori pedagogy was also founded in the beginning of the nineteenth century and stands for developing the students into independent individuals. However, the pedagogical approach to reading, writing and dyslexia is different.

Konstruktion av kolfiberarmerad motorcykelram

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

Självkänsla och bekräftelse på sociala medier : En kvantitativ enkätundersökning om självkänsla, bekräftelse på Instagram och skillnaden mellan män och kvinnor

This study aimed to investigate whether there was a correlation between an individual?s selfesteem and search for confirmation on social media. The study also sought to answer whether there were differences in self-esteem and search for confirmation from a gender perspective. In this study social media was defined as Instagram. The choice was founded on the basis that Instagram in the current situation is one of the world's largest social media that allows users to share their everydaylife in pictures, which are commented and ?liked? by other users.

Ett gårdsbesök : ger besöket någon kunskap om mjölkproduktion?

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

SJ:s hantering av fordonsfel- analys ur ett helhetsperspektiv

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

Interaktionens pris : Mot en ny konstkritik

The paper discusses the problems contemporary Swedish art criticism faces when judging performance art and interactive art. Problems include among others that performance art is collectively ignored in Swedish newspaper art criticism. This prevents art critics from fair contextualising of contemporary performance art. Down in the rabbit hole, performance by Tris Vonna-Michell and its reception exemplifies these problems. Performance and interactive art seems to be disturbing art critics.

Planering och gestaltning för träning och motion

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

Alléers användning genom tiderna i Sverige : en bakgrund till alléns framtida utveckling

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

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