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117 Uppsatser om Junior accountants - Sida 2 av 8

Fyra uppdrag om människokroppen för grundskolans senare år

Recent studies show that the knowledge in and understanding of science, technology andmathematics of Swedish junior high school and high school students is decreasing. As a resultof this the Swedish government has initialized several studies, research and reforms. One ofthe theories for teaching that today is seen as effective is the socio-cultural perspective and itsdescendants, including scientific inquiry. Using the pedagogy of the socio-cultural perspectivefour assignments regarding the human body was constructed for junior high school studentsattending summer research school in the summer of 2008, hosted by AstraZeneca. Theassignments follow a structure (goal of assignment, preparations, experiment and follow-up)inspired by the concept of NTA ? Naturvetenskap och Teknik för Alla (Science andTechnology for everyone).

Tillförlitlighet vid värdering av goodwill : En fallstudie av tre koncerner

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Kärlek, identitet och relationer i Katarina von Bredows romaner : En tematisk komparation av protagonisterna i Syskonkärlek, Som om ingenting och Som jag vill vara

The purpose of this paper has been to study and to compare three novels, written by Katarina von Bredow, Syskonkärlek (1991), Som om ingenting (1999) and Som jag vill vara (2007), with focus on the protagonists. The aim was also to map how the novels relate to the contemporary youth novel, the girl book, Chick lit and Chick lit junior. The protagonists were compared on the basis of themes, sow as relationships within the family, boyfriend and friends, as well as identity. The protagonists have in common that the relation with their family members is important. The three protagonists consider that friendship is important.

Att stärka elevers självkänsla på lågstadiet

This paper is an examination of how you as pedagogue can strengthen students self-esteem. I have acknowledge that there are possibilities to do this by the art of dancing. I want to with this paper to give a deeper understanding that shows of how you as a pedagogue can strengthen students self-esteem by using dance at junior level. To answer this question I have used this questions:- Can dance strengthen students self-esteem by the art of dancing and if that is so how can this be done?- What pedagogical attitude can be to an advantage when the goal is to strengthen students self-esteem.I have chosen to use ten qualitative interviews which brings up my questions at hand.

Förenklad revision av mikroföretag? : En kvalitativ studie sedd ur fyra revisorers perspektiv

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

Rådgivning, oberoende och kvalitet vid revision

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

CFOn som strategisk affärspartner : En studie på den svenska marknaden

Forskning har visat att företags ekonomifunktioner de senaste åren genomgått en förändring, från att tidigare arbetat med klassiska ekonomi-relaterade uppgifter till att bli mer involverade i företagens strategiarbete och beslutsprocesser. Syftet med studien var att förklara hur långt chefen för ekonomifunktionen, CFOn, har kommit i sin rollutveckling mot strategiskt affärspartnerskap i Sverige, samt vilka organisatoriska förutsättningar och personliga karaktärsdrag som CFOs själva anser är viktiga för att uppnå ett framgångsrikt strategiskt affärspartnerskap. Som teoretisk utgångspunkt användes ett ramverk kring management accountants (MAs), då en jämförelse av akademisk forskning av MAs och praktisk forskning av CFOn, indikerar stora likheter mellan dessa roller. Studien genomfördes i form av en kvalitativ studie av fem CFOs för stora, svenska företag. Det framkom att CFOerna i undersökningen har kommit långt i utvecklingen av sin strategiska roll, samt att de personliga karaktärsdragen och organisatoriska förutsättningarna liknar de som studerats för MAs, med några viktiga skillnader..

Är läxor nödvändiga? : En studie över, vilken syn några lärare som undervisar i de lägre åldrarna har på läxor.

AbstractHomework is often debated in the media today. The question is about the meaning of homework and whether the students benefit from it or if homework is just a remain from an old educational system.The research made on the subject disagrees on what positive/negative effects the homework has on the students.For my essay I chose to find out what attitude junior-level teachers have towards homework. Why give students homework? How do you work with home assignments?My research is based on interviews with six junior-level teachers that either have or do teach in the lower grades (1-3).The result I reached was the all of the teachers used homework in their education.The purpose of the home assignments is partly to give the students the possibility to rehearse and fortify their knowledge, especially when it comes to learning how to read.Another purpose of the homework is that it helps to maintain a good connection between the home and school. It is also a good way for the parents to get an insight and be a part of their children?s work.The conclusion of the research that I made is that if homework should exist in the educational system they ought to be well prepared by the responsible teacher..

I'm going to make him an offer he can't refuse! : Hur används personalekonomiska kalkyler som beslutsunderlag?

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Status - Musikstil - Attityd : en enkätundersökning bland studenter och lärare på Kungl. Musikhögskolan och några utvalda grund- och gymnasieskolor i Stockholm

This study aims to determine whether pupils, students and teachers at various music schools feel that there is a difference in status between different music styles/genres, and if this has an impact on the individual level. The survey was conducted with a digital survey that was e-mailed to junior/high schools with music profile in the Stockholm area and to all the teachers and students at the Royal College of music in Stockholm (KMH). Due to low participation by students and teachers from the junior/high schools the students and teachers of KMH became the main object of the study. The results shows that a majority of the main group of this study feels that there is a difference in status between different music styles/genres. The study also shows that half of the participants believe that the difference in status affects them on an individual level.

Klimat för felhantering och Etiskt ledarskap : Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Etisk organisationskulturs inverkan på revisionskvalitet i företag

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Revisorers internationella mobilitet

Syftet med den här uppsatsen var att undersöka vad som påverkar revisorns val att arbeta eller inte arbeta internationellt och i vilken mån detta påverkar honom.Eftersom vi inte fann någon passande teori beslöt vi oss för att skapa vår egen. Denna teori utgår från egna antaganden och andras teorier och har byggts upp med hjälp av fem hypoteser, vilka vi rangordnat efter hur mycket vi antar att de påverkar revisorns val. De fem hypoteserna är: legala, stabilitet, sociala, kulturella och ekonomiska. Då vi ville gör arbetet mer intressant valde vi att undersöka tre länder: Sverige, Storbritannien och Kroatien, detta medförde att vi kunde göra jämförelser mellan revisorer från dessa länder.För att det skulle vara möjligt för oss att uppfylla syftet och för att kunna testa om vår teori var korrekt samlade vi in primärdata och sekundärdata. Primärdatan består av svaren vi fick på våra e-postenkäter medan sekundärdatan innehåller information om revisorsutbildningarna samt information om Sverige, Storbritannien och Kroatien.Utifrån analyser på dessa data drog vi slutsatsen att vår teori inte var korrekt fullt ut då hypoteserna legala och stabilitet ej påverkade revisorns val att arbeta eller inte arbeta internationellt i den utsträckning som vi antog.

RELATIONEN MELLAN ÖVERTRÄNINGSSYNDROM OCH IDROTTSKARRIÄRÖVERGÅNGAR ? EN FALLSTUDIE AV EN MANLIG UTHÅLLIGHETSIDROTTARE

Abstract: The purpose of this study was to examine the process of overtraining syndrome as a part of development in sports and careers. It is based on theories about overtraining syndrome and athlete career transitions. The intention was to find patterns that illustrate critical factors in the athlete career for overtraining syndrome to occur, but also for preventing overtraining syndrome to emerge and for rehabilitation.The Informant was a 19 years old man who had completed his studies at a Swedish sports-?gymnasium?. Two semi structured interviews were made, the second as a following up interview.

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