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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 64 av 144

Kreatörers försörjning - En modell för värdeutbyten i de kreativa näringarna

That many creative workers have uncertain and uneven incomes is well-established, but how or why they make a living is not. This paper examines the elusive value exchanges between creatives, buyers, consumers, and other economic supporters, and offers a model of how creatives make a living. By mapping income statistics of Swedish creatives together with in-depth interviews some patterns emerge. This, combined with Bourdieu's theories of social, cultural and symbolic capital, and Knorr's objects of sociality, forms a basis for a structured model of value exchange. The paper shows how creative workers create economic and non-economic capital (capitalization), how they advertise this capital (signaling), and how they convert between different types of capital (conversion) in order to make a living.

Risken för diskriminering pga. etnicitet i samband med rekrytering

The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.

Utdragshållfasthet hos limmade och olimmade gängstänger i limträ

This essay examines pull-out strength of threaded rods fixed into glulam timber. The technology is intended to be used in hidden joints between glulam components. The work began with a study of literature focusing on current research within the topic, mainly to create a base of knowledge before the testing was initiated. Studies of scientific articles reveals a lack of research within this area, which makes it difficult to develop standards and calculation models for these joints. The drill holes in the tests have a diameter of 7 mm.

Revisorn i familjeföretaget : En studie om revisorns roller och familjeföretagets karaktärsdrag

Bakgrund: Familjefo?retag a?r en dominerande fo?retagsform i ma?nga ekonomier. Trots detta finns fo?rha?llandevis fa? studier pa? omra?det. Familjefo?retag innehar flertalet karakta?rsdrag vilka utma?rker dem som fo?retagsform.

Solidarnosc, den centraleuropeiska nationen : Studien om den polska fackföreningen med olika tillämpningar på teorin om sociala rörelser

The research of the essay will be about Solidarity, the Polish trade union that began to rise in the beginning of 1980. In more specific tendencies to the empirical study, it is interesting getting to know about when the free trade union was created with a view to liberate the Polish people from Communism.The essay will be studied as an empirical case study, with a qualitative text analysis. The content will also include how power is allocated to the political, economic and social aspects of the national, and international relations. Therefore it will be relevant to use a method of ideology analysis to the qualitative text.The result of the theoretical analysis was that it is difficult to apply the social movements into a political change, even if it leads to success. According to this, participants in social movements are able to use the most potential and most necessities of resources, just as activists tend to do in reality..

??först och främst är dom asylsökande liksom?? : En rättssociologisk studie om socialtjänstens ansvar för ensamkommande barn.

In 2006 there was a change in LMA (1994:37) that clarified the division of responsibility be-tween the Migration Board and the municipalities, concerning unaccompanied children. The social services should now be utmost responsible for the housing and care of these children, to assure that they gain the same standards and rights as all other children. The aim of this essay has been to examine how the division of responsibility has influenced the work of the social services and how they interpret their responsibility for the unaccompanied children. How do the social services investigate and make decisions concerning these children? Do these chil-dren have the same rights as other children? To answer these questions a legal study was made, followed by qualitative research interviews with four social services that receive unac-companied children.

Modellering av A-ram

Hellbergs International ville ha en bättre design på sina skålhandtag. Det skålhandtag som används idag anses vara dåligt ur ett användarperspektiv samt dyrt att tillverka då ingen effektiviserad tillverkningsprocess har tillämpats. En designprocess från förstudie till färdig CAD-modell och ritningar redovisas i denna rapport. Särskild tonvikt lades vid att få skålhandtaget mer ergonomiskt samt att det skulle gå att användas av en så stor användargrupp som möjligt. En stor del av utvecklingsarbetet lades på att utforma skålhandtaget så att en förstagångsanvändare lätt förstår hur det ska användas.Resultatet blev ett skålhandtag som tydligt visar för användaren hur det ska användas genom att formen på skålen följer handtagets rörelsemönster.

Hur sker utvecklingen i Bosnien? : En studie om nationsbyggandet i Bosnien och Hercegovina ? utifra?n tre perspektiv.

Nation building is vital in post-war states to bring the people that have been at war together. To restore peace in a state, many different actors need to work together to bring stability, safety, and advancement to a new nation. There are several methods of nation building, and this thesis evolves around three of them. This is a qualitative study where three theories on nation building are used to analyze the development of nation building, and the obstacles Bosnia and Herzegovina still has to reach a national identity. Several studies are used in this thesis to show how the development has evolved in Bosnia and Herzegovina.

MÄTNING AV LJUDIMMISSION FRÅN VINDKRAFT. VIDAREUTVECKLING AV METOD FÖR MÄTNING

The Swedish government have a goal that wind turbines shall produce 30 TWh by the year 2020, compared to about 3,5 TWh produced in Sweden during 2010. To minimize the disturbance that wind turbines create the Swedish Environmental Protection Agency has stated a guideline value that noise from wind turbines at nearby residents shouldn?t exceed 40 dBA, at 8 m/s wind speed. With advanced calculation models, like Nord 2000, the emitted sound from future wind turbines can be calculated at an early stage to optimize the power production without exceeding the 40 dBA. When the turbines have been built there is a need to verify that they really are within the guideline.

"Genus är inskränkt!" : En komparativt inriktad studie av genuspedagogik på förskolor i New York och Stockholm

The purpose of this thesis is to examine how teachers work and reflects on gender education in preschools. We also want to take part of how teacher?s thoughts are reflected in the physical indoor environment and how the environment is designed by reviewing the rooms furnishing and the selected materials. We will do this by visiting a number of preschools located in Stockholm and New York. We have chosen three questions to get the answers on our purpose.How teachers reflect around gender pedagogy are, and how the thoughts are expressed in the practical work.How the teachers communicate with their co-workers about gender pedagogy.How the teachers own thoughts and reflections on gender pedagogy have been expressed in the physical indoor environment where the children stay during the day. We have used interviews and observations as a method to gather the information that we needed to answer our questions of the thesis.

Mätprocessen kring propelleraxlar

A discussion regarding the alignment and measuring procedure of propeller shafts has arose due to the competing situation in the industry, and higher standards from the customers. An estimation of the deflection of shafts in different alignment situations has been made with help of FEM-analysis and beam theory. This has been analyzed and compared with the experience from Rolls-Royce AB suppliers of shafts. An evaluation of measuring protocols has been made and the result indicates that there is a correlation between the deflection of the shaft and the run out. Results from a measuring test performed by Balino, Spain, verifies this conclusion.

(O)kritisk informationskompetens? : En utvärdering av undervisning i informationskompetens inom högre utbildning

The purpose of this thesis is to examine the benefit of information literacy instruction in two student groups at Kristianstad University, in relation to development of critical information literacy and within the boundaries of the educational goals. This study takes on a critical information literacy perspective that combines critical pedagogy and standards for information literacy in higher education. Two methods have been used for data collection: interviews and questionnaires. According to the results of the study the information literacy instruction provided by the Kristianstad University Library is important and useful for the students in their academic studies. It also becomes clear that the information literacy differs between the two groups as a consequence of the varying information literacy instruction received by the two groups.

Vad styr valet av revisionsbyrå?

Vad styr valet av revisionsbyrå? Revisionsbyråers kunder kan ha svårt att uppfatta konkreta skillnader mellan byråernas revision, då dess utformning är standardiserad. Revisionens homogena utformning, kravet på oberoende i relation med företaget som ska revideras, vissa normer vid prissättningen av revision och kravet på saklighet i marknadskommunikationen medför begränsningar för revisionsbyråerna när det gäller differentiering av revisionstjänsten. Vi ville komma fram till vad i revisionsbyråernas marknadsföring som köpande bolag attraheras av samt vad som utmärker bolag som reagerar på en viss konkurrensfördel. Kundens köpbeteende kan förklaras utifrån dess preferenser och bakgrund.

Renovering av miljonprogrammet till Umeå kommuns nybyggnadskrav för energianvändning

A lot of houses built during the Million Homes Programme are in need of major renovation. Today?s technology and materials are better than in the 60?s and 70?s. Both Swedish government and the European Union have set climate goals regarding energy consumption by 2020 and 2050. Achieving these goals would require better standards in buildings than the Building regulations demands, such as Umeå municipality?s construction requirements for new buildings.The report aims to investigate if a renovation of apartment buildings from the Million Homes Programme can reach Umeå municipality?s construction requirements.

Ordning och reda - en studie om den interna kontrollens betydelse vid revision

I denna studie har vi undersökt vilken betydelse den interna kontrollen har för revisorn vid utförandet av en revision. Syftet med studien var att studera den praxis som revisorerna har gällande intern kontroll samt att öka förståelsen för vad de anser är viktigast i den interna kontrollen, men även hur de går tillväga om det finns brister.Det empiriska materialet insamlades genom att fyra intervjuer genomfördes med revisorer från fyra av de större revisionsbyråerna i Sverige. Intervjuerna genomfördes på respektive revisors byrå. Vi valde en kvalitativ forskningsansats eftersom vi ansåg att det var den mest lämpade metoden utifrån vårt syfte och de utgångspunkter vi hade. Vårt mål med studien var inte att generalisera vårt resultat, vi ville istället öka förståelsen för det studerade problemet.Den teoretiska referensramen utformades för det första utifrån de regler som finns för revisorerna, det vill säga Revisionsstandard i Sverige.

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