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1029 Uppsatser om Integrated audit - Sida 48 av 69

Hur påverkas insatser för elever i behov av särskilt stöd av beslut på olika nivåer? : En studie av insatser på tre skolor i samma kommun

The intention with this study is to investigate how schools are affected by state and municipal documents when they organize the education for children with special needs. The study is based on following questions.How do decisions on state and municipal level of politics affect the decisions that the principals make concerning organization, and do the school leaders think that the decisions are made on the right level of liability?What is the relationship between economic decisions and pedagogical decisions?What decides whether the schools have children with special needs integrated in their ordinary classes, or if they receive segregated remedial courses, and what are the views on an equivalent education?The study is conducted through interviews with principals of three schools, one politician on municipal level and one special education teacher. The interviews are linked to an historic background as well as current studies and discourses. The study shows that there are contradictions between state, municipality and school goals.

Kommunala strategier för kulturhistoriskt intressanta miljöer

The main purpose of this essay was to understand and discuss the problems the Swedishmunicipalities have when missing the profession in cultural preservation area. I have madetwo case studies where competence has been present in one and absent in the other. FurtherI intend to find out what material the Swedish municipalities needs in their work with theconservation of built environment.The first case describes Vallentunas main intersection and the adjustments needed toseparate it from the local rail road. It identifies what the municipality deems importantsuch as sight lines and access to the old church area. The ability to illuminate these itemshad not been possible without the knowledge and early participation of an expert in thefield of cultural resource management.The second case revolves around an old croft in Österåker that was subject for a plannedresidential area.

Samarbete inom arbetslaget : -några pedagogers syn på samarbetet med sina kollegor

AbstractThe purpose of my essay is to describe how some educators perceive the cooperation that takes place every day in the team to wich they belong. To do this, I have implemented six qualitative interviews with educators at two diffrent workteams. I based my questions on three scientific questions:- How does the cooperation in the team work?- How has the cooperation between the various kind of educators developedsince the pre-school class and the leisure-time centres was integrated with the school?- Which conditions exist for a good cooperation?The result showed that there were both similarities and differences between the teams, but common to both teams was that the educators felt that there have been some major positive changes to the cooperation in the teams in the last few years and that they were fairly satisfied with how the cooperation of their teams function now. Mostly they cooperates during school hours with various school projects, but questions concerning the pupils wellbeing is also an important area of cooperation.Since the integration was implemented, the cooperation has become more equal and the various educators have found their respective roles.

Förväntningsgapet : en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykte

Sammanfattning - "Förväntningsgapet -  en jämförelse mellan revisorers upplevelser på förväntningsgapets påverkan på revisorns oberoende och rykte?Datum: 29 maj, 2013Nivå: Kandidatuppsats i företagsekonomi FÖA300, 15 HPInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens högskolaFörfattare:  Oscar Johannesson, 12 augusti 1991    Maria Pettersson, 17 juli 1990Titel: Förväntningsgapet ? en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykteHandledare: Angelina SundströmExaminator: Cecilia ErixonNyckelord: Förväntningsgap, revisor, oberoende, rykteFrågeställning: Hur upplever godkända och auktoriserade revisorer att förväntningsgapet påverkar revisorns oberoende och revisionsprofessionens rykte?Syfte: Syftet med uppsatsen är att beskriva hur revisorer upplever förväntningsgapet mellan revisor och klient samt hur förväntningsgapet påverkar revisorns oberoende och rykte.Metod: Studien var av kvalitativ karaktär och baserades på sex kvalitativa intervjuer med godkända och auktoriserade revisorer verksamma i Eskilstuna och Västerås. Den insamlade litteraturstudien bestod till största del av vetenskapliga artiklar hämtade i databasen Discovery. Empiriinsamlingen jämfördes med litteraturen i referensramen för att undersöka de intervjuade revisorernas erfarenheter gentemot tidigare forskning.Slutsats: Studien visade att syftet med revision är att kvalitetssäkra och ge trovärdighet åt de finansiella rapporter som samhället förses med. Vidare indikerade studien att revisorn får ett överdrivet ansvar när klienterna ställer orimliga krav på vad revisorn skall, kan och får utföra.

Datadrivet beslutsfattande och kompetensutveckling: En intervjustudie om databaserad beslutsfattning och kompetensutveckling i fotbollsorganisationer

This study explores the shift in football recruitment from traditional scouting to data-driven methods, focusing on Sweden. It investigates how football organizations can enhance competency for effective data-driven recruitment. Through qualitative interviews with elite Swedish football organizations, the study emphasizes the need for competence development for proficient data-driven recruitment. To address the enhancement of personnel competency in the recruitment process, this study poses the research question: "How can football organizations effectively promote competence development to optimize their utilization of data-driven recruitment?" The results highlight the importance of targeted education, combining expertise in data-driven recruitment with a broad skill set.

Med informationskompetens som mål en studie av den pedagogiska verksamheten på Karolinska Institutets bibliotek

The explosion of information technology has given users direct access to an ocean of information. Increased availability puts increasing demands on the ability of students and researchers to search for, filter, and structure information. In response, the role of the research library has shifted from being primarily an information resource to being an educational resource with a focus on teaching users what is known as information literacy. This thesis is a study of user-education at the Karolinska Institute Library KIB, the largest medical library in the Nordic countries. KIB has invested significant resources in developing user-education, and has a full-time user-education developer and a formal pedagogical platform for user-education.

Avskaffandet av revisionsplikten, : Ur revisorns perspektiv.

Bakgrund och problem: Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige vilket innebar att ca 70 % av alla aktiebolag i Sverige inte längre var tvingade till revision. Detta påverkade revisionsbolagens förutsättningar och vi frågar oss hur de har tagit sig an den nya marknaden där en stor del av deras kundstock inte längre är tvingade att revideras. Vi har kommit fram till dessa frågeställningar: Hur har slopandet av revisionsplikten påverkat och förändrat de små revisionsbolagens arbetssätt? Hur förbereder de sig för ett eventuellt förändrat gränsvärde? Syfte: Syftet med vårt arbete är att utifrån revisorns perspektiv belysa vilka förändringar den avskaffade revisionsplikten för små aktiebolag har medfört för de små revisionsbyråerna. Vi vill också belysa hur revisorns roll kan komma att förändras i framtiden om Sverige väljer EU:s maximal tröskelvärde för att slippa revisionsplikt eller att gränsvärdet förändras på annat sätt.

Bild : Kommunikation och uttryck

The aim of this study was to search for a link between the subject pictorial studies in means of expression and the ability to communicate in written and spoken language. To do so findings in relevant literature and a few complementing theories was addressed to cast light on interviews made with teachers dedicated to the subject pictorial studies in a subject-integrated curriculum.Interviews were conducted with nine teachers and all but one were teachers in the subject pictorial studies, spread across all of the nine grades in compulsory school. Informants were located in areas of socioeconomically high as well as low status, in central and densely populated areas as well as areas less densely populated. The diverse theoretical background consisted of semiotics, constructivist theory, social constructivist theory and genre theory. Theories and literature partly both contradicted and supported each other, depending on situation and circumstance.No evident conclusion could be made that discriminated one affecting cause from another on speech or writing skills.

Planering, förutsättningar ocheffekter av implementering avsolceller i stadsutvecklingsprojekt.

Today, buildings utilize 40 % of the total energy consumption. New energyrestrictions and directives have entered the construction industry. Photovoltaic is asustainable, clean and quiet solution that integrates well in the urban environment buthave not yet reached a breakthrough on the Swedish market. The conditions for solarenergy production are often set in the early planning stages where they rarely arebeing prioritized.This master of engineering project focuses on identifying problems regardingimplementation of photovoltaic in city development projects and giving suggestions topossible improvements in the planning- and construction process. It also givesrecommendations on how the conditions for energy production can be optimized inthe early zoning stage.By conducting simulations with PVsystV5.21, on three ongoing city developmentprojects in Umeå, Malmö and Stockholm and by carry out and analyzing interviewswith city planners, constructors and architects, some conclusions have been made.Several improvements, both politically, with changes in the subsidization systemand/or instatement of a new law with feed-in tariffs, and within the solar- andconstruction industry itself, with better communication between different parts of theprocess as well as better use of experience, can be made.

Digital service erbjuden till användare med funktionsnedsättning på Armeniens national bibliotek: utmaningar och åtgärder.

The purpose of the present qualitative study is to create knowledge about librarydigital services and their marketing to patrons with disabilities in Armenia, on theexample of the National Library of Armenia, as well as, to discover opinions of theNLA librarians and patrons with disabilities about the importance of library digitalservices to people with disabilities. Literature review and qualitative interviewing has been employed as methods to collect the empirical data. The results have been analyzed and discussed based on the library-marketing model of marketing research, marketing segmentation, marketing mix strategy and marketing evaluation suggested by Koontz & Gubbin (2010). It has been concluded, that 1) e-accessibility issomething new at the NLA and the NLA does not provide equally available knowledge, resources, services, facilities to patrons with disabilities, because of the following main challenges: lack of continuous funding and support from the state, lack of appropriate facilities and technologies, lack of qualified staff, and historicallyinherited library infrastructure impediments; 2) no library service marketing is conducted to patrons with disabilities at the NLA; 3) the opinions are that provisionwith such services is very important to people with disabilities, since they allow those people to gain access and use information in formats adopted to their various needs, and, of course, they become integrated into the modern society. The important role of a library as a non-discriminator and copyright protector in a developing country when delivering digital library services to patrons with disabilities has also been discovered..

Erfarenhetsbaserad uppskattning av energiprestanda - ett komplement till energimodellering i kontorsbyggnader

Detta examensarbete behandlar en utredning om möjligheterna att genom syntetiska erfarenhetsvärden från ett energisimuleringsprogram kunna uppskatta energiprestandan i en kontorsbyggnad. Energisimuleringsprogrammet som använts är Integrated Environmental Solution Virtual Environment. En känslighetsanalys har genomförts för att undersöka vilka parametrar som har störst påverkan på energianvändningen. Uppvärmningstemperatur, kylningstemperatur, värmeväxlareffektivitet, WWR (fönsterandel sett till total väggarea) samt uteluftsflöde gav störst utslag och de har därför undersökts vidare. Dessa parametrar har i grupper om tre kombinerats på ett bestämt vis och vidare analyserats med fyra olika regressionsmodeller. De två mest intressanta regressionsmodellerna har genomgått flertalet kontroller för att säkerställa deras giltighet.

Ljudisolering - Teknisk felsökning och kvalitetssäkring av lätta bygg-system

By using industrialized building, pre-installed modules can be delivered to the construction site where they are easily mounted. This method has many advantages compared to on-site manufacturing, for example, the precision during the production process should be much higher than building each wall and floor on site. Furthermore, the quick erection procedure when using prefabricated elements and the possibility to use weather protection has the advantage of not being dependent on weather conditions, and many other factors.Masonite Beams AB is a Swedish company (a member of the Norwegian company, Byggma ASA) with a relatively new technology using light weight beams as bearing elements in the walls and a certain stiff board lamella slap which is mounted on the top of the floor structure creating an integrated stiff beam / board floor structure. The elements are flat which make it much easier to transport the elements from the factory to the building site where the building parts are easily mounted with special mounting stud.One of the main drawbacks of lightweight structure is the sound transmission. The main topic is low frequency annoyance, however the complex structural elements and their mutual sensitive connections other acoustical problems might appear.

Människan som resurs

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Hållbar utveckling - paradigmskifte inom snabbmatsbranschen? : En flerfallsstudie av hamburgerrestauranger

Sustainability issues have become increasingly high-profile and important in recent decades. In addition, quality issues have come to play a central role in corporate marketing, strategy and management. The word quality can be defined differently in different contexts. This paper focuses on the concept of quality, based on the Total Quality Management perspective, which in Swedish has come to be known as Offensiv kvalitetsutveckling. Offensiv kvalitetsutveckling has been described as a theoretical framework in which an organization continually strives to meet and preferably exceed customer needs and expectations at the lowest cost through continuous improvement, and in which all members of the organization are committed and focused on the organisation's processes. The purpose of this study was twofold. First, to clarify the applicability of the theoretical model Offensiv kvalitetsutveckling as a theoretical explanatory model. Second, to explore how Max Hamburgerrestauranger AB performs according to the values in Offensiv kvalitetsutveckling. A multiple case study was conducted in order to explore these topics. The results showed that Max Hamburgerrestauranger AB is working in a dedicated and value-driven manner, aligned with the values ??that form the basis for Offensiv kvalitetsutveckling. The results also showed that the model for Offensiv kvalitetsutveckling could serve well as a theoretical explanatory model, but that the model would benefit from being developed, enriched or integrated with other models.

ISIT-modellen : Vägledning för att realisera en verksamhets informationssäkerhetsmål

The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.

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