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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 7 av 144
Ett relationsanarkistiskt ställningstagande - en undersökning av subjektspositionering inom relationsanarki.
This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.
Parisprincipernas fotspår: Det internationella standardiseringsarbetet inom katalogiseringsområdet 1961-1999 och standardiseringsarbetets påverkan på svenska katalogiseringsregler
This study investigates to which degree international developments in cataloguing have influenced Swedish cataloguing rules (KRS). The results show that KRS has been influenced by international developments in cataloguing to varying degrees. The study also shows that KRS has been influenced by Anglo-American cataloguing rules, previous editions of Swedish cataloguing rules and by the work undertaken by the International Federation of Library Associations and Institutions..
Digitalisering av kulturarvet En studie av digitalisering vid två museer
The purpose of this thesis is to examine how two separate museums have realised the task of digitizing their collections, as well as to learn what options, possibilities and resources have been available to them during this process. Additionally, the aim here is to find how the two museums have dealt with problems in connection to the digitization projects, since there are as-of-yet no established regulations or standards to guide them in their digitization efforts. However, national and international working groups seeking to establish better collaboration between archives, libraries and museums ALM institutions have recently begun to formulate recommendations and suggested standards. Some of these recommendations have been used here as a theoretical framework in the examination of the two museums. The research questions posed are: What options, possibilities and resources have been available to the museums in their digitization projects, in terms of economy, staff, technical equipment and time?; For what purpose are the museums digitizing their collections?; and How does their purpose influence the process and chosen procedures? Also discussed here is how the museums relate to some of the existing recommendations.
Matlandet Sverige : Kopplingen mellan den svenska matkulturen och besöksnäringen
The purpose of this study is to examine how a particular niche in tourism can attract international visitors to a certain destination. To do this, the Swedish food culture was used as a tool to find out how it is marketed to attract international visitors to Sweden. International visitors today wants to find destinations with a rich culture, authentications and traditions to get closer to the destinations identity. The study examines how three of the biggest companies, who works with the promotion of Sweden to an international audience, using the Swedish food culture as a marketing tool. We find that the visitor would like to get closer to the Swedish identity, which the Swedish food culture helps with..
Vederbörliga justeringar vid internprissättningsfrågor : Analys av om gällande rätt är tillfredställande för lösning av tvister som uppkommer till följd av justeringar av internprissättningar
Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.
Skada eller nytta? : En idékritisk analys av det internationella biståndets teoretiska grunder
Bachelor essay in political science by Marie Åberg, autumn 2011. ?Harm or benefit? A critical view of the theoretical grounds of the international development aid?. Supervisor: Professor Mats Lindberg. The first of the dual purpose of this essay is to present international aid policy ideas and the theoretical grounds of international development aid.
Användarvänlig design av bibliotekskataloger på webben.
The aim of this thesis is to study a number of standards and theories, from the two research areas human-computer interaction and psychology, about how a graphical user interface (GUI) should be composed in order to facilitate interaction between humans and computers. Special emphasis is put on how the GUI should take into consideration the strengths and limitations of human cognition and perception. A study of three web catalogues shows how these theories appear when concretised. The following questions are answered in this thesis:What guidelines and styleguides can be found that specify the design of a user-friendly GUI?How do a few library catalogues on the web match a selection of these design principles?The guidelines are extracted from literature concerning human-computer interaction, psychology, automated library systems and web design.
En jämförande studie av metadatascheman vid två statliga myndigheter
The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study. The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a qualitative research method.
I strävan efter en bättre värld : En idéanalys av två synsätt på utveckling och internationellt utvecklingssamarbete.
The aim of this dissertation is to examine and compare William Easterly?s and PGU?s (Shared Responsibility: Sweden's Policy for Global Development) different views on development and international development cooperation. The methodological approach chosen in this study is an analysis of ideas based on the following questions:1. Which principles should be applied to development and international development cooperation?2.
Dagvattnets föroreningar som potentiellt hot för en god ekologisk och kemisk status i ytvattnet : En kartläggning av Vallentuna tätorts dagvattenhantering utifrån dess tillsynsbehov
The EU's Water Framework Directive aims to a long-term and sustainable use of our water resources and wants to ensure good water quality in Europe's water bodies. Discharge of polluted stormwater into receiving waters can be a threat to their ecological and chemical status. Municipalities are responsible for supervision of the environmental quality standards (EQS) and therefore need to gain knowledge of current stormwater management, the expected level of pollution emissions and possible appropriate purification steps to ensure that the goal of good water quality is achieved.This master thesis aims to provide this knowledge in the example case of Vallentunas urban area and wants to prepare future oversight so that it can be assessed how much the discharge of polluted stormwater into the local receiving water is a threat to its status. With the help of maps, aerial photographs, site observations and individual discussions those areas are mapped where appearance of moderate to highly polluted stormwater could be suspected. The degree of pollution at the discharge points is determined based on land use upstream and uses standard values according to the administrators assistance "Tillsyn av dagvatten" (MSL 2014).The study identifies 100 areas in need of supervision regarding their stormwater management.
Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.
Redovisning av patent : En rättvisande bild?
Det finns idag en stark trend bland företag att outsourca hela eller delar av sin ekonomi-funktion, det vill säga att anlita en extern redovisningsbyrå. Sveriges Redovisningskonsulters Förbund, SRF, har idag 4 500 auktoriserade redovisningskonsulter som medlemmar. Dessa anlitas av mer än 200 000 företag. Denna ökande trend har givit upphov till en helt ny och unik problematik kring hur granskningen av dessa företag ska gå till. Det finns i dagsläget en revisionsstandard, RS 402: Revisorns övervägande vid revision av företag som anlitar servicebyråer, som föreskriver att revisorn ska ta hänsyn till hur redovisningsbyrån påverkar företagens redovisningssystem och interna kontroll. Uppsatsen är en kvalitativ flerfallsstudie vars syfte är att undersöka vilka ställningstaganden revisorn ställs inför vid revision av företag som outsourcar ekonomifunktionen.
Clash of Civilizations Myt eller verklighet?
In 1989 the Cold War ended and in 1991 the Soviet Union ceased to exist, over night the ruling paradigm of International Relations was obsolete. What would happen now? Samuel Huntingtons answer was that in the future, cultural identity would be the most important factor behind international conflict. And that the threat of world war would come from clashes between civilizations instead of clashes between ideologies like during the cold war. Was he correct? This thesis is an attempt to find out if Huntingtons theory was right in its predictions of the world to come.
Indexering av humanistisk litteratur och humanistiska databaser ? exemplet MLA International Bibliography
This thesis aims to answer the following questions: What type of vocabulary is used in the humanities? What does this implicate when it comes to indexing in the humanities? How do humanities scholars seek information and what type of information do they need? What consequences does this have when it comes to the development of humanities databases? How is the MLA International Bibliography organized? How does its indexing system ? CIFT ? work? How does the MLA International Bibliography correspond with the needs of the humanities scholar? The study shows that the type of vocabulary used in the humanities differs significantly from that used in the sciences. Therefore, information retrieval is often said to be problematic in the humanities when compared to the sciences. This is, however, not completely true. If consideration is taken to the different type of vocabulary used in the humanities, subject access proves to be more straightforward than has been generally recognized.
NANDA International, ett verktyg för evidensbaserad omvårdnadsdiagnostik : en studie om identifiering av omvårdnadsdiagnoser inom neurokirurgisk och thoraxkirurgisk omvårdnad
Studiens syfte var att undersöka hur klassificeringsverktyget NANDA International fungerade för att identifiera och belysa panoramat av omvårdnadsdiagnoser, på en neurokirurgisk och en thoraxkirurgisk vårdavdelning. NANDA International är ett evidensbaserat och standardiserat diagnosverktyg för omvårdnad. 40 patienter studerades jämnt fördelade på respektive vårdavdelning. Datainsamlingen följde sjuksköterskans gängse arbetsmetodik med patientbedömning enligt VIPS-modellen. Utifrån delmomenten dokumentationsgranskning, observation/bedömning och samtal, identifierades omvårdnadsdiagnoser.