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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 57 av 144

Innebörden av att vara internationellt adopterad. Två identitetsaspekter: svenskhet och etniskt ursprung.

The aim of this study was to deepen the knowledge about the meaning of being internationally adopted for individuals living in Sweden. Through group discussions with young adults data was retrieved, and then analysed with a qualitative phenomenological approach. The study revealed three main themes: 1) experiences of being Swedish, 2) experiences of ethnic origin, and 3) the interaction between the two aspects of the identity, how the internationally adopted individual integrate's his/her ethnical origin with his/her Swedish identity. With regards to previous studies about adoption and psychological theories the meaning of being internationally adopted in Sweden is discussed..

Är Kinas upphovsrättslag förenlig med TRIPS-avtalet?

Since the beginning of the twenty-first century, China has captivated global attention due to its astonishing economic growth. This development has resulted in an enormous growth in foreign direct investments, as well as the country?s new role aseconomic super power. When joining the World Trade Organization in 2001, China agreed to adhere to the minimum requirements of the organization?s several multilateral agreements.

Ideella organisationer- En arena för diktatur

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

Kvinnors konstmusik - marknadens mest eftertraktade?

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.

Byggregler för brandskydd inom industrin: en jämförelse studie

I dagsläget finns tydligt regelverk som anger hur byggnader skall uppföras, dock saknas hjälpmedel för att kraven skall anses tillgodosedda på stora och komplexa byggnader som finns inom industrin, skall dimensioneras för att tillfredsställande brandskydd ska uppnås. Detta resulterar i att analytisk dimensionering (dimensionering baserad på uträkningar till skillnad mot förenklad dimensionering vilken i princip följer de allmänna råden) som regel måste användas även vid mindre byggnationer. Syftet med examensarbetet är att påvisa eventuella oklarheter i det existerande regelverket (Boverkets byggregler, BBR) 1 för brandskydd av industribyggnader i Sverige, där reglerna för förenklad dimensionering inte är anpassade för byggnader med industriell verksamhet. Målet är att om möjligt komma fram till hur man skall resonera vid dimensionering av brandskyddet i dessa byggnader utifrån en diskussion om rådande lagstiftning och de skillnader som påvisats mellan Sveriges och andra länders regelverk. Arbetet består av en litteraturstudie av de regelverk som finns för brandskydd i Sverige, där de avsnitt som är problematiska för industribyggnader lyfts fram.

Det dolda problemet : - ett omedvetet förväntningsgap

Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ?att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning? (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om.

Könsrelaterade mönster i arbetslivet : En jämförande studie mellan kvinnliga arbetstagare inom handeln och akademin

The Swedish labour market seems to be more gender equal today than what it has been before. A gender equality intervention as the practice of an equality plan is one of the strategies that have been used in the workplace to achieve equality. This study aims to examine women?s work experiences in purpose to identify gender patterns in working life in a comparison between the trading industry and the academy. Central aspects in this paper concerns opportunities for development, space in the workplace and expectations associated to gender.

Det perfekta jaget : Om ungdomar, normer och stress på sociala medier

This study aims to find out what relationship high school students have to social networks at the Internet. This has been done by focusing on norms/standards that adolescents can feel under stress to achieve, through stressing themselves by social networks in a way that is consistent with the norms. The empirical data has been gathered by questionnaires which have been answered by adolescents in randomly selected schools and classes in a medium size Swedish town, Karlskrona. The result showed that all of the participating adolescents have user accounts on a social network. Furthermore it also emerged that a lot of the adolescents thought that norms existed that should be followed in a social network about how to stress oneself.

Tillit på webben Annozilla som förtroendeingivande verktyg

This thesis examines trust on the web. W3C is a consortium of organisations focusing on development of standards for web publishing, and one of their projects within the semantic web track is web-based annotations. The purpose of the investigation at hand is to evaluate to what extent different factors are being considered when webbased information is judged, and whether web-based annotations could serve as a confidence-inspiring tool. The main research question was therefore: How do the informants experience Annozilla as a possible confidence-inspiring tool? The empirical material consists of a case study with eight informants.

Tre aktörer-en marknad. Jämförande fallstudie av en offentlig, en privat och en ideell organisation som arbetar med budget och skuldrådgivning.

The aim of this Master?s thesis is to investigate the factors of children?s voluntarily reading in their spare time. We also want to know if the children choose non-fiction books for their voluntarily reading. The method as well as the empirical basis of this study is qualitative, with interviews of twenty-eight children in ages between 9 and 12 years. We conducted nine interviews with 3?4 children in each group.

Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

I huvudet på revisorn: vad avgör och påverkar revisionsarvodet?

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

Gas som bedövningsmetod vid slakt av slaktkyckling :

Electrical stunning is the method that has been used in Sweden to stun broilers prior to slaughter. However, for reasons of animal welfare and meat quality, research has been made in the EU to develop new stunning methods. Gas stunning is now regarded as the best alternative. In this study literature has been reviewed with focus on different gas stunning systems and observations have been made at two different slaughterhouses regarding animal welfare before, during and directly after stunning. At one slaughter plant carbondioxide was used in a two-stage system where the birds were standing on a conveyer belt during the stunning procedure.

Hur mår svenska lärare och varför? : En kvantitativ studie på stratifierad klusterdata

Denna uppsats undersöker vad som påverkar lärares upplevda problem med arbetsförhållanden samt deras upplevda arbetstillfredsställelse. Tidigare forskning visar att faktorer som kön, ålder samt upplevt stöd från rektorn ofta är prediktorer för dessa begrepp. Datan är hämtad från Trends in International Mathematics and Science Study (TIMSS) från 2011. Utifrån dessa data utförs multipel regression samt jämförelser av medelvärden och andelar med hjälp av makron för att söka svar på frågeställningarna. Studien finner bland annat att kön, elevers socioekonomiska bakgrund och skolans betoning på akademisk framgång har betydelse för lärares upplevelser..

Studenters riskuppfattning och beredskap i hemmet : En kvalitativ studie om kopplingen mellan riskuppfattning och beredskap i hemmet

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

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