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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 45 av 144

Informations- och kommunikationsteknologiers betydelse i utvecklingsarbete : En intervjubaserad studie om IKT:s betydelse för indiska kvinnor

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

Saklig grund för uppsägning av personliga skäl : ? En studie som ämnar ge en klarhet i vad kravet på saklig grund vid en uppsägning av personliga skäl innefattar.

The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union.   .

"Alla människor har en fasad och man vet aldrig vad som döljer sig där bakom" En undersökning om hur det går att påverka elevers attityd till lyrik genom undervisning

The study is ethnographic and the collected material consists of questionnaires, interviews andconducted practical exercises. The purpose of this study is to examine whether it is possible tochange boys attitude to poetry and poetry teaching through practical exercises. The questionswhich the study is based on concerns how frameworks for tasks can enhance the creativity ofthe students, the standards students have as a reference point and what attitudes boys have topoetry. The study shows that students feel that they are more creative if there is a frameworkfor the task, it has also been shown that boys do not have any special attitude to poetry,because they do not know what the word means. One of the most important results in theresults section is that boys have a positive attitude to poetry as long as the teacher gives themthe right tools to work with..

Svensk Kod för Bolagsstyrning : En förtroendeskapande åtgärd?

After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.

Fyra lärares tankar och syn kring arbetet med integration, mångfald och värdegrund på en mångkulturell skola

The purpose of this qualitative research study is to examine if and how the teachers from a multicultural International School work with intercultural pedagogy. The school in question isprofiled and consists of both Swedish- and English classes. The study examines if and how the teachers related to the great variety of cultures and created opportunities for integration between the students and handling with values at school. It is important to be aware as a teacher to be able to take an active part in working towards a school that gives possibilities for different cultures to meet. If this is neglected, it may increase the risk of problems and cultural clashes between the students.

Den orena revisionsberättelsens påverkan på det reviderade företaget

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.

Sverige och Humanitära Interventioner - en kritisk granskning av den svenska regeringens ställningstagande till humanitära interventioner

The increasing importance of human rights within the international community over the past fifteen years has raised the issue of humanitarian intervention. This concept is a complex one, and in the debate surrounding this issue can be heard arguments from and within legal, political and ethical standpoints. There is not yet a unified definition or agreement as to the nature of humanitarian intervention but it is clear that it is an important issue internationally and it is therefore interesting to see how this has affected the debate within individual countries. This study will thus examine the international development surrounding humanitarian intervention in relation to the official position taken by the Swedish government. The developments and discussion surrounding humanitarian intervention internationally and two central difficulties within this concept, legality vs.

Miljöklassningssystem : Skillnader mellan Miljöklassad Byggnad och LEED samt dess påverkan på fastighetsvärdet

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

Vision och Verklighet : I globala organisationer med fokus på operativa enheter

The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

Omvårdnadsdokumentationens betydelse & utveckling - med fokus på VIPS & ICF

Sjuksköterskan är dokumentationsskyldig enligt ett flertal lagar och förordningar. Dessa ger oss ramar men inga enhetliga riktlinjer och verktyg för hur strukturen för omvårdnadsdokumentationen ska se ut. Syftet med litteraturstudien var att granska hur den vetenskapliga litteraturen beskriver omvårdnadsdokumentationen utifrån VIPS-modellen och ICF som tillämpbar inom omvårdnadsdomänen. Metoden som användes var litteraturstudie där sammanlagt 18 st. vetenskapliga artiklar granskades.

Motståndet mot religiösa yttringar i det offentliga rummet : En kvalitativ studie om hur muslimska religiösa yttringar påverkas av de rådande sociala normerna

The study's aim was to increase knowledge about the resistance of the Muslim religious expressions in the public sphere and its emergence on the basis of the case around the opposition to call for prayer. The study was conducted through the use of the qualitative research approach through interviews with informants who have a pronounced aversion regarding the existence of the public call to prayer in Sweden. The study's questions have been answered by an analysis of the empirical material by using different theoretical points that illustrate how Western standards are valued higher than the other, in the various standard systems. The view of the Muslim religious practices depicted by informants through an interpretative framework that is characterized by Islamophobic arguments that are considered to be incompatible with Western culture and the principles of the secular state striving. Such discourses can create an uneven distribution of power between Muslims and non-Muslims on the basis of the West's representations of Orientalism explained based in ethnocentric knowledge.

Goodwill, aktieägarens vän eller fiende? : En kvantitativ studie av hur goodwillpostens storlek pa?verkar fo?retags fo?rma?ga att ge avkastning till aktiea?garna

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

Idrottsmän och idrottskvinnor : Slaktar rekord och får folkets kärlek på kvällstidningarnas sportsidor

Purpose/Aim: The aim of this thesis was to study the construction of gender and to compare Media?s portrayal of male and female athletes.Material/Method: 140 articles covering seven famous Swedish male and female athletes were selected from two Swedish newspapers (Aftonbladet and Expressen). The articles has been analysed within the frames of Norman Faircloughs Critical Discourse Analysis.Main results: Male athletes are often described in powerful ways and are framed as being strong and successful. Skills and strengths of women athletes are often devalued in comparison to standards of hegemonic masculinity and self-control. They are often framed as women and girlfriends in advantage of the fact that they are athletes..

VEMS SÄKERHET? VILKA RÄTTIGHETER? : Om diskursförändringen i svensk migrationspolitisk riksdagsdebatt 1975-2002

Human rights and solidarity, as well as moral and legal responsibilities to protect people in need of refuge, seem to be principles of secondary importance within international migratory policies today. Instead, the predominant view seems to focus more and more on the protection of territorial borders, the welfare state and national identity. This international change in discourse can also be seen in the political trends of individual states. There are reasons to believe that this is a development that is also perceptible in the political rhetoric that is used in parliamentary debates, which constitute the main focus of this thesis. The aim of this study has therefore been to increase the understanding of this change in migratory policies by analyzing Swedish parliamentary debates between 1975 and 2002, using a theoretical framework focused on two different perspectives on security: First, the Copenhagen School and securitization of migration, and second, human security and human rights.

Hållbarhetsredovisning : En studie kring skillnader mellan granskade respektive icke granskade företag

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

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