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1029 Uppsatser om Integrated audit - Sida 6 av 69
Ämnesövergripande arbete i matematik och textilslöjd : Ett praktiskt försök i skolår 6
The aim of this thesis is to try to make the mathematics content of textile handicraft visible. This is done through an attempt at integrated studies in the two subjects with 6th grade students.The main question is: In what way may integrated studies in mathematics and textile handicraft lead to making the mathematics content of textile handicraft visible to the students? This question has been divided into three sub-questions: 1. What knowledge do students have on the order of the millimeter, centimeter, decimeter and meter units of length?, 2.
Kundnöjdhet i revision: En jämförelse mellan företag som reviderats av Big Four och företag som reviderats av någon annan revisionsbyrå
The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.
Forskares informationsanvändning och informationsbeteende ? En Information Audit på ?Forskningsbolaget?
The purpose of this Master?s Thesis is to examine the information use and information behavior of the scientists at the company ?Forskningsbolaget?. For this purpose an Information Audit was carried out using both interviews with six managers and a questionnaire, which was sent out to the entire population of 213 scientists. After finding out what information the scientists use and how they obtain it the aim was to answer the question of to what extent the company?s Information Centre can meet these needs.
Revisorsassistentens socialiseringsprocess : En kvalitativ studie om socialisering och identifiering inom en revisionsbyrå i Örebro
Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.
Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna
This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.
Revision av miljöledningssystemen i statliga myndigheter : Utvärdering av ett verktyg i det systematiska miljöarbetet
The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.
Barns egen lek ? En studie av pedagogers deltagande
Questions concerning the Cultural Heritage must be integrated in social planning.Therefore there is a need for adequate methods for cultural environmental analysis, toreceive knowledge that is relevant in an integrated conservation. The thesis is a review ofmethods for cultural environmental analysis and discusses the qualifications necessary fora method in order to receive adequate information as well as it discusses what kind ofinformation to be considered relevant. The thesis also analyzes a specific method forcultural environmental analysis in order to exam if it has got the qualifications concludedas necessary if it is to be used in an integrated conservation. The conclusion is that amethod for cultural environmental analysis should collect information about the entireenvironment (integrated information about nature and culture, in a historical perspectiveand how it is today), about social structures, physical remains (buildings etc) and what thecollected information tell about the history of the studied area, as well as what is importantin the landscape of today. Information about how the environment should be treated in thefuture is also of importance.
Revisionskvalité : en studie utifrån revisorernas perspektiv
Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.
Metoder för kulturmiljöanalys
Questions concerning the Cultural Heritage must be integrated in social planning.Therefore there is a need for adequate methods for cultural environmental analysis, toreceive knowledge that is relevant in an integrated conservation. The thesis is a review ofmethods for cultural environmental analysis and discusses the qualifications necessary fora method in order to receive adequate information as well as it discusses what kind ofinformation to be considered relevant. The thesis also analyzes a specific method forcultural environmental analysis in order to exam if it has got the qualifications concludedas necessary if it is to be used in an integrated conservation. The conclusion is that amethod for cultural environmental analysis should collect information about the entireenvironment (integrated information about nature and culture, in a historical perspectiveand how it is today), about social structures, physical remains (buildings etc) and what thecollected information tell about the history of the studied area, as well as what is importantin the landscape of today. Information about how the environment should be treated in thefuture is also of importance.
Avskaffandet av revisionsplikten - En studie av dess påverkan på bankers kreditgivning till små ägarledda företag
In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).
Programvaruapplikation som stöd vid granskning i Dimensions
AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.
Energianalys av hygieniseringssystem : jämförelse av befintlig pastörisering med integrerad termofil hygienisering på Kungsängens gårds biogasanläggning i Uppsala
The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand. The method implies that the substrate is sanitized during ten hours in the digestion chamber, where the temperature is 52°C.
Art in Healthcare A study of the Art in Diagnostic Center (DC) University Hospital in Malmö.
The role of Art in Healthcare and its requirements through a study of Diagnostic Center (DC), a Hospital with Art and Architecture integrated.Issues: Who selected Art for DC and on what foundations? How are Art and Architecture integrated, and what is the established knowledge of Art in Healthcare?Studies of reference material, theses, research articles and interviews. Hermeneutic and discourse analyses were used.Theorists: Barthes, Bourdieu, Foucault, Arnheim, Sjögren, Rasmussen.Results: A regional group selected local Art, mainly nonfigurative, and integrated it early in the architectural process. A stimulating non-traditional hospital environment with a modern design and two artists created work specifically for the environment.Art affects our Health and Caring Sciences is a scientific field that is studying how art affects patients and staff. It is relatively new but it is growing into a vast field of research, learning more about Art's effect on Health..
MENINGSFULLT SPELANDE I DIALOGSYSTEM : En jämförande studie
Syftet med denna studie har varit att söka finna ett samband mellan dialogsystem designade enligt designmönstret Gameplay Integrated Conversations och meningsfullt spelande. Två prototyper har skapats där den ena haft stöd för tidigare nämnda designmönster och den andra inte. Dessa testades på två grupper om fem personer som återgav sina upplevelser genom ett frågeformulär. Resultaten visade att gruppen som spelade prototypen med Gameplay Integrated Conversations inte upplevde de unika egenskaper som det medförde. Dessutom visade undersökningen att gruppen utan stöd för designmönstret upplevde mer meningsfullt spelande.
Energianalys av hygieniseringssystem : jämförelse av befintlig pastörisering med integrerad termofil hygienisering på Kungsängens gårds biogasanläggning i Uppsala
The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and
slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of
interest in order to decrease the energy demand.