Sökresultat:
2167 Uppsatser om International Standards on Auditing - Sida 64 av 145
Klimatanpassning av Ljungby stad mot översvämningar
Climate changing is a growing problem for many countries and communities over the world. The cities has a huge work to deal with in their reforcements of their cities to be resilient ones. This thesis makes an effort to investigate and illuminate some of the problem the cities has to solve related to flooding, hazards, erosions, rising sea levels and crotches. This thesis will help to find solutions that international and national efforts has produced and handed out to each other. A lot of communities are charing their excellent tools that works for them.
Den försvinnande staten Tuvalu : En fallstudie om klimatflyktingars rättigheter och staters ansvar
This thesis aimed to, with the help of a case study, investigate and discuss state responsibility towards climate refugees. The state of Tuvalu was selected because of their vulnerability as a low-lying island state. This was fulfilled by on-site study how the state Tuvalu acted to climate threats, determine if the future migrants from Tuvalu can be counted as climate refugees and find out if they are by that definition included by the UN Refugee Convention. The result indicated that the state of Tuvalu is adapting to climate threats, that in the future the population can be seen as climate refugees, if they are forced from their homes due to climate change, and that they, despite that definition, can not be included by the UN Refugee Convention. The study also indicates a need for greater international protection of climate refugees by, for example, an expansion of the UN Refugee Convention so that these vulnerable people do not fall into oblivion due to a question of definition..
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.
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.
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.
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.
??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.
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..
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.
"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.
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.
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.
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.