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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 56 av 144
Administrativ styrning möter akademisk frihet Om Lunds universitets översättning av populära organisationsrecept
In a world of ?formal organizations?, which is constantly exposed for institutionalized super standards and ideas of a what a modern orgnization should be like, the pressure for changes are strong. This is the environment in which Lund University finds itself. Ideas in the beginning of the 21-century is concerning a stronger emfasis on steering, centralisation, re-hieriarchyzation, standardised processes and a new regulation concerning internal control. Through theories of new institutionalism, with conceptions as organizational identity and the expectations of adapting to new ideas, can you track the translation and adaptation that the ideas go through at the university- a decentralised organization where not only freedom has been a concept for the academic parts, but also for the administration.
Enkelhet i redovisningsstandarder : Ur användarnas perspektiv
Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..
Cypern, EU:s halva medlemsstat
Since the 1st of May 2004 Cyprus is part of the European Union. The Republic of Cyprus as a whole is part of the Union, but all of the advantages of the Union membership cannot be enjoyed in all parts of the country. Since December 1963 the Cypriot administration has been separated into two, a Greek Cypriot and a Turkish Cypriot, and since 1974 the country is also territorially divided. The Greek Cypriot political administration is considered to be the legitimate representative of the Republic of Cyprus, the Turkish Cypriot administration is only recognised by Turkey. Since the disruption of the country in 1963 the UN has been trying to get the Cypriot parties to agree upon a peace solution in order to reunite the country.
Kvalitet: självklar måttstock eller förlegat tankesätt? Sju inköpsansvariga bibliotekariers syn på kvalitet i musiksammanhang
This master thesis focuses mainly on the concept of quality and how the librarians responsible for phonogram purchase use it. The main object is to investigate how the librarians responsible for the purchasing of phonogram works when in the process of selecting the phonograms and how they speak about the concept of quality. Based on this main object four problems has been addressed. The empirical material is interviews made with the seven librarians responsible for phonogram purchase at seven Swedish libraries. The result of this investigation is analyzed based on a theoretical framework created by Sanna Talja, which focuses on what a phonogram collection should contain.
En modern kommun med ett modernt resemönster? : en studie av pendlingsmönstret mellan män och kvinnor i Knivsta kommun
This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.
Da Vinci, Van Gogh och lite Picasso : Om konstbilder i skolan
Is there an unwritten art canon in Swedish schools? This work is about the art displayed and used in Swedish schools. The study examines whether there is an art canon in Swedish schools, or not. Through my profession, as an art teacher at a secondary school, I have come to take an interest in this issue. When I use art images in my own teaching it often strikes me that many of the pictures I use are the same as the ones my colleagues use.
Criteria´s for soft innovation : visionen om att standardisera kriterier som höjer innovationsklimatet
Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.
Criterias´s for soft Innovation : Visionen om att standardisera kriterier som höjer innovationsklimatet
Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.
Stress och nervositet hos ungdomar inom musiken
The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.
Information för beslutsunderlag i trafiksituationer inom sjöfarten - hur hanterar vi den?
I detta examensarbete har jag undersökt förmågan hos nautiker att ta fram och tillgodogöra sig information från radar och ARPA för sitt beslutsunderlag i trafiksituationer. Syftet var att få förståelse i om fartygsbefäl haft svårigheter att få fram denna mycket relevanta information. Detta gjordes med hjälp av förstudier i form av intervjuer med erfarna fartygsbefäl. Dessa intervjuer gav kriterier som möjliggjorde analyseringen av 13 olycksfallsrapporter, vilket utgjorde litteraturstudien. Dessa rapporter var författade av engelska Department of Transport, Marine Investigation Branch(MAIB), Statenshaverikommission(SHK) och Sjöfartsverkets rapportserie(SjöfR).
Snabb och säker roaming i WLAN
This thesis investigates how Ericsson AB should do to achieve fast and secure handover when roaming in a WLAN. It also provides a security analysis of the system that the wireless access point is part of. The reason for this is that Ericsson is selling an access point called the ABS 2200 aimed at the public hotspot market. The premise was that they wanted a standardized way of handling the roaming issue. At the outset the 802.11F standard looked like a good alternative (in fact the only standardized alternative).
Förändringar är till det bättre... eller? : En intervjustudie om kommunikationsförändringar på ett teknikkonsultföretag -ur ett ledarperspektiv
To lead is to communicate, a main part of the leadership. 80 % of leaders working tasks involve communication of some kind. The ambition of this study is to analyze how four leaders of an international technique consulting company experience and handle community and technical development during their professional courses. The leaders have a various experience of leadership which adds depth and width to this study. To perform the study qualitative method has been used in the form of personal interviews.The result indicates that change is not always beneficial in every aspect of communication.
Omvärldsanalys och dess etiska aspekter ? En kort studie
This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..
Business Potential of Software Defined Radio Technology
The business potential of software defined radio (SDR) technology is studied by evaluating whether or not its characteristics correspond to those particular to a disruptive technology. The maturity of the SDR technology concept is illuminated by analyzing the opinions and perspectives of a selection of representatives for different stakeholders in the wireless communications market. Characteristics as, for example, the degree of consensus about the utility of SDR technology and the awareness of features and limitations are studied by application of the theory of technological frames. This theory helps us understand how and when technology evolution takes place. Finally we describe the value network structures of some potentially viable application areas for SDR and suggest some possible business opportunities based on SDR technology.This thesis is carried out as a case study and the research data is obtained from secondary sources, such as literature and Internet publications as well as interviews with people well experienced in the field of wireless communications.
Vi och dom och valdeltagande. En studie kring valdeltagandet hos naturaliserade svenskar och invandrare.
This thesis focuses on the problems involving immigrants and their voting behaviour in Sweden. We presuppose that immigrants vote in a far less extent than Swedish citizen according to general statistics. We try to explain and give solutions to this problem. To our help we use both integration theory focusing on multiculturalism and electoral participation theories.Starting off in these two theories, we have further analyzed a number of policies issued to solve the participation dilemma. The policies were issued in order to elevate the socio-economic standards, inform citizens and close the distance between voters and politicians.Our results show that what work best is long term ventures aiming at integrating immigrants to the Swedish society.