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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 37 av 144
Förebyggande interventioner : En normativ och begreppsutredande analys
Denna uppsats syftar till att undersöka de normativa utrymmen som det finns i dagens internationella samhälle för förebyggande interventioner. Interventioner definieras som ett medel i en större politisk strategi som sker inom en suverän stats gränser mot dess officiella vilja. Vidare skiljer sig förebyggande interventioner från icke-förebyggande genom dess preventiva karaktär. Utifrån en begreppsanalys studeras olika interventionsformer och argument för interventionspolitikens legitimerande. I den följande normativa analysen diskuteras och ställs olika argument om interventioners legitimerande emot varandra, och det normativa utrymmet för interventioner undersöks.
Skogsvårdsentreprenörers uppfattning om SÖDRA som uppdragsgivare
Södra in Oskarström has the ambition to become the best client for silviculture contractors and another aim is that the contractors should feel a strong sense of community with Södra. Several factors play an important role in order for these ambitions to be realized. The purpose of this study was to investigate how the contractors feel about their business relationship with Södra. The study was conducted during the spring of 2015 through a questionnaire which was sent to all ten silviculture contractors working with Södra in Oskarström. Overall, it seemed like the contractors were satisfied with the collaboration.
"Biblioteksplanen är ju faktiskt något av det viktigaste på biblioteket" : En studie i bibliotekariers uppfattningar av biblioteksplanens betydelse i arbetet
The purpose of this essay is to examine how librarians perceive library plans, if they are important for their work and if so, in what ways. In order to analyze this, I have used a phenomenographic approach. My goal, by using this method, is to uncover perceptions and variations among these. The research questions are: What variations of perception of library plans exist among librarians? To what extent can the varied perceptions of library plans be linked to librarians' work? What does the variation of perception say, in relation to the expectations expressed in international and national documents, about library plans? The material used in a phenomenographic analysis consists of interviews.
Skandinavisk modernism i USA
The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.
Anpassningar vid etablering för snabbmatskedjor i Saudiarabien? : Svenska Max till den arabiska halvön
Our increasingly globalized world has contributed to that more Swedish companies has expanded their business to more distant areas. One of these Swedish companies that now stands before their first international expansion is the Swedish fast-food chain Max AB. Max has chosen to start their expansion in Saudi Arabia, a country far away from Sweden, not only in terms of geographical distance but also in cultural. The cultural differences that Max will encounter may affect the business and result in to various adaptations that must be done in order to establish successfully. The thesis investigates the existing circumstances for the fastfood business in Saudi Arabia and shows which adaptations international fast-food chains should or must do as a result of the cultural distances they encounter.
Prissättning Ekologiska livsmedel
The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.
Barns rätt till föräldrar eller föräldrars rätt till barn? : En kvalitativ studie om riksdagspolitikers normer om föräldraskap och familj i debatten om assisterad befruktning för ensamstående kvinnor och surrogatmoderskap
This study is based on how politicians? standars were represented in the debate about assisted reproduction of single women and surrogacy in Sweden. And also which arguments the politicians performed on both issues. The study was based on the protocol 2011/12:91 from the parliamentary debate in Sweden. The aim of the study was to examine political standards is identified according to parenting and family in the assisted reproduction and surrogacy debate.
Receptionen av Anne Charlotte Lefflers författarskap i den tyska tidskriften "Deutsche Rundschau" 1884-1894. En undersökning av förutsättningarna för en ny effektiv litteraturhistorieskrivning.
This essay examines the possibilities of writing a counter history about Anne Charlotte Leffler that does not have - like most of the previous studies and literary histories upon Leffler - the Swedish boundaries or the Swedish language as its model. That is to say that this essay, in opposition to most of the hitherto writings on Anne Charlotte Leffler, values the international reception as high as the Swedish reception. It does so by undertaking a case study based on the German review Deutsche Rundschau, which published six short stories by and three articles about Anne Charlotte Leffler between 1884 and 1894. The short stories and the articles in Deutsche Rundschau are compared with two other documents of reception that contribute to the understanding of the German reception of Leffler. The examination shows that the focus on the international reception can contribute to illuminate aspects of Anne Charlotte Lefflers authorship that previously have been disregarded.
Varumärkesstrategier : Användningen av EMV för att skapa kundlojalitet i den svenska dagligvaruhandeln
The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.
Minivindkraftverks inverkan på lågspänningsnät
Micro-power wind energy convertors have recently increased in popularity. The reasons for this are among other things the increasing cost of electric energy and enviromental concern.In this thesis the connection of these micro-power wind energy convertors to the utility network is discussed. Electric standards for the connection of small production units is presented. Finally some calculations and measurements of electric quality are also presented. The utility network used in the calculations is part of Halmstad Energi och Miljö network..
En gemensam fiende? : -En jämförande studie om olika staters syn på terrorism
Even though terrorism has been on the political agenda for several years there is no general accepted definition of the phenomena of terrorism. Several scientist do also apply that terrorism have changed after the 9/11-attacks. The purpose with this thesis was to analyze and compare the image of terrorism represented by the United States, United Kingdom, Sweden and Norway, in an attempt to draw conclusions about similarities and differentials. The material that was used was these four nations individual counter terrorism strategy. This was made by using idea analysis and self constructed dimensions based on earlier science about security, terrorism and international law.
Vilka kvalitetsfaktorer anses viktigast vid inköp av grönsaker och frukt för återförsäljare i Sverige :
Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU.
It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.
Hållbarhetsredovisning : Positiv miljöpåverkan eller onödig pappersexercis?
Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.
Kvinnors rättigheter och icke-statliga Organisationer, a perfect match?
Since the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) was adopted in 1979 there has been evident progress in the area of women's rights in great parts of the world, although this progress is still foremost concentrated to the Westernhemisphere. In Argentina, the work with gender equality and women's rights set of strongly during the last decade. The country has ratified the Convention on the Elimination of All Forms of Discrimination against Women and the Inter-American Convention on the Prevention, Punishmentand Eradication of Violence against Women "Convention of Belem Do Para" but still women and girls are victims of structural discrimination and serious impunity of their rights on a daily basis.The current situation proves that the positive changes within the context of international and national law do not necessary reach out to the population to the same extent. In the light of the lacking popular involvement and knowledge of their rights, a different type of solution is desirable. Therefore it would be of interest to examinate the role of Non Governmental Organisations (NGO:s) when it comes to implementing human rights in the society and ?the every day life?.
Bilder från det inre Afrika : Representationer av afrikaner i den svenska skämtpressen 1880-1920
This paper investigates the representations of Africans in the Swedish comic press around the time 1880-1920, with the purpose of establishing how Africans were depicted and how these representations can be explained. The sources consist of four comic magazines: Kasper, Söndags-Nisse, Strix and Naggen.Results show that images of Africans in the late 19th and early 20th century Swedish comic press highly conform to international representations. Traditional stereotypes and overall caricatures are widely applied, mediating racial difference and black subordination. The comic strips and jokes can be divided into categories, defined by their main theme: 1) Exotic animals and nature 2) Skin colour 3) The unintelligent or uncivilised savage 4) Cannibalism 5) The civilised African 6) Imperialistic overtones. The use of international stereotypes indicates that some comic strips might have been directly copied from foreign publications, and incorporated into Swedish contexts.Several theories, likely interacting, can be considered in explaining the imagery.