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2167 Uppsatser om International Standards on Auditing - Sida 42 av 145

Historiografi och paradigm i forskningen om kalla kriget : En komparativ analys av diplomatihistoria och internationella relationer

Adopting a socio-cultural approach to the study of cold war historiography, this master?s degree essay is a comparative study of the two main disciplinary fields of cold war scholarship, diplomatic history and international relations theory (IR). The study applies the theory of scientific development formulated by Thomas Kuhn and the concept of paradigm on the field of cold war research.Diplomatic history and IR shows many similarities in their development, and in the importance different schools has had in scholarly debate. These different schools are analysed as paradigms, a concept that has been more willingly adopted within IR than in diplomatic history. The transition from what historian John Lewis Gaddis has termed Old Cold War History to New Cold War History is discussed in terms of paradigms and paradigm shift.

När, hur och varför? : En studie om synen på stavning

Stavning handlar ej enbart om att stava rätt! Att lära sig stava kan vara en hjälp i en individs läs- och skrivutveckling. Genom att lära sig stava kan det bli lättare att lära sig läsa, samtidigt som läsningen kan bidra till att lära sig stava. Genom att skriva kan en elev lära sig stava bättre samtidigt som goda stavningskunskaper kan skapa en känsla av trygghet och säkerhet i skriftspråket som gör att han/hon vill skriva. Syftet med studien är att ta reda på när, hur och varför lärare arbetar med stavning i de tidiga skolåren och att skapa en överblick över olika synsätt på stavning samt hur dessa kan påverka undervisningen. Studien tar upp stavning ur olika perspektiv, från det teoretiska till det praktiska samt hur elever uppfattar stavning.

Inventering av flodpärlmussla i Fylleån norr om Gyltigesjön

Freshwater environments are threatened worldwide, of which many of the species associatedwith freshwater. In 2014, 243 freshwater mussels were on the international Red List. One ofthem is the freshwater pearl mussel, Margaritifera margaritifera, which because of itscomplex life cycle can be counted as an indicator of whether a stream is worth protecting. It's since the early 1900's in decline throughout their range. Sweden is counted as a core area which is why we have not only a national but an international responsibility to conserve the species.

A quantitative analysis of global kiwifruit trade

New Zealand is currently the third largest global producer of kiwifruit and thus plays an important role in the international market. Exports of kiwifruit are also of significant horticultural value for New Zealand and in 2007 the kiwifruit industry accounted for export values of NZ$790 million. The global kiwifruit market has experienced substantial changes in recent years and is likely to change significantly in the near future due to developments in production sources, adjustments to trade policy settings and shifts in consumer preferences. The New Zealand kiwifruit industry needs to consider what the impacts of these changes might be so that future strategies can be constructed effectively. Little quantitative modelling has been done in New Zealand to consider the impacts of changes to the global kiwifruit industry. The major contribution of this research was the development and calibration of a kiwifruit industry-specific partial equilibrium trade model. The model was then used to examine the impacts on New Zealand producers of these trade-related changes in the global kiwifruit market.

Förenkling av revision i mindre aktiebolag : Vilka är alternativen?

Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.

Vampyr och nagelbitare : En genre- och diskursanalys av barn- och ungdomsrysare och deras ämnesord

This master's thesis in Library and Information Science examines how the genre division of the horror fictionis constructed at the children and youth department of a library by studying subject headings of the titles.The aim is to examine what is included in the genre, in the two labelings called vampire and nail-biter/spine-chiller, what separates them, and what difference there is between children and youth thrillers/horror fiction. Also the cover designs and how readers portray these books are studied. The study is made in order to develop the knowledge of the genre to help librarians and borrowers. The great popularity of the genre among borrowers and people in general, and the importance of having knowledge of things that borrowers are interested in, are the motivation of performing the study. The method is a case study and conducted with and based on genre theory which shows how a genre is defined, how it can be divided and what conventions there are for the horror fiction in particular.

Aktör - Struktur : Förslag till utgångspunkt för studier av samverkansprocesser i förvaltningsområden med naturresurser

The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

Revisionspliktens avskaffande : En obefogad oro?

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Energieffektivisering av Villor : Finns möjligheten till Passivhusstandard för befintliga bostäder

The climate change the earth today has to face is no longer a global problem when every individual has a responsibility to act. The residents in Sweden have no understanding how their energy consumption affects the environment, nor what measures can be taken to reduce the energy consumption.The use of the energy in new Buildings is considerably lower than in the older ones as conditions have improved and the requirements have been more stringent. As most of the buildings in the future have already been constructed it´s important to take every opportunity for energy efficiency and rebuilding of available buildings will become a significant act. Reconstruction of a building contributes generally to both a reduced individual and a reduced total energy use, while new constructions only keep a low individual energy use but a increase the total energy use. For this reason we present the opportunities for reconstruction, mainly to reach the standards for a passive house..

Öppenhet i redovisning

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

Den svenska versionen av Children?s International Mucositis Evaluation Scale : - Tonåringar och föräldrars åsikter om instrumentets frågor

ABSTRACTBackground: In all cancer therapies occurs more or less side effects, there one of them are mucositis. Symptoms of mucositis include wound and blister in the oral mucosa and affects 50-80% of children undergoing cancer treatment. Today there is no Swedish tested assessment scale for mucositis.Aim: To describe how teenagers with cancer and parents of children younger than 12 years with cancer perceive issues in a mouth-assessment instruments, Children?s International Mucositis Evaluation Scale (ChIMES), that have recently been translated into Swedish.Method/Design: The study was a quantitative descriptive research design. The participants were teenagers with cancer 12- 18 years (N=15), and parents (N=15) of children younger than 12 years.

Beroende Oberoende : om gränsen mellan rådgivning och revision i små bolag

Revisorn står inför ett fundamentalt dilemma, där oberoende måste prioriteras under revisionen samtidigt som konsulttjänster utgör en viktig inkomstkälla och kräver en god relation till klienten. Detta dilemma kan vara extra problematiskt i små bolag eftersom risken för socialt beroende antas vara större när färre individer är involverade. Syftet med studien är att skapa förståelse för hur revisorer resonerar kring gränsen mellan rådgivning och revision i små bolag. För att uppnå syftet med studien har sju revisorer intervjuats och materialet har studerats utifrån social identitetsteori. Resultaten indikerar att revisorer för små bolag har stark identifikation med klienten, vilket kan göra att deras oberoende riskerar att nedprioriteras till förmån för klientens behov.

Den semidispositiva arbetstidsregleringen : att avvika från Arbetstidslagen genom centrala avtal

The Working Hours Act regulates the working time conditions and together with the Working Time Directive of EU both acts aim to protect the workers. However, with The Swedish Model it is possible to diverge from the law-regulations by collective agreement by the parts of the Swedish labor market. The purpose of this thesis is to examine the national and international law regulations and further on study a few selected Swedish central collective agreements to discover in which extension deviation from the law occur. The sections of the Working Hours Act?s that has been investigated is ordinary working time, daily rest, weekly rest periods, breaks and maximum weekly working time.

Framtidens trägolv : för Kährs Nybro Flooring International Corp

detta examensarbete handlar om produktutveckling av ett golv och har gått ut på att ge Kährs trägolv en större scen i det offentliga rummet, då främst i hotellobbys. Jag har velat göra användaren uppmärksam på materialet och dess kvalité genom att skapa ett nytt uttryck för framtiden. Utgångspunkten blev iden om att ta till vara på det spill som blir över i dagens golvproduktionoch inspiration från byggskivan OSB..

"Det finns inga ointresserade barn-om det finns betyder det ointresserade vuxna." : Hur lärare och barnskötare på förskolan ser på och hantera bråkiga, utmanande och utagerande barn?

In this study, my intention has been to examine how the ambiguous concept of corruption is constructed by the press. Emphasizing the media?s representations of the socially constructed and context-specific concept, this work adopts a critical perspective on discourse, together with an approach of conceptual history. Finland has for many years been appointed as one of the least corrupt countries in the world, signing several international conventions against corruption since the 1990s, which in turn has led to an increase in discussion regarding the phenomenon. By conducting a multi-method study, my aim has been to analyse the possible changes in the definition of ?corruption? in the Finnish newspaper Hufvudstadsbladet during the period 2000-2013.

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