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741 Uppsatser om Lost audit fees - Sida 39 av 50
?Nu kör vi!? : En kvalitativ studie kring fördelar och nackdelar med en traditionell dansundervisning
There is respect for the history of dance and my aim is to find out how the history affects the dancing youth today. The design of the dance lesson is often of a traditional stereotypical manner, both didactic and methodic, and it rarely appears to be questioned. I have danced for almost 20 years and I am a part of this tradition of movements, music, language and way of ?being?. My ambition with this study is to go outside my own experience and offer insight and an overall picture of a, for the outsider, closed world.
Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter
Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.
Faktorer som påverkar sockerförlusten vid lagring av sockerbetor : inverkan av lagringstemperatur, lagringstid och vattentillgång
This thesis is a part of the project "Sustainable harvesting and storage of sugar beets, more sugar to practice". The work has included a large part of practical experimental work with weight measurement, graduation and storage planning. The aim of the project is to be able to see whether the cultivars react differently in different storage conditions. The project has included storage under controlled conditions to give as accurate results as possible. To be able to mimic the farmers own preconditions the samples was harvested with a conventional Holmer.This project has two parts, one concerning the nature, time and temperature on storage where a number of different cultivars where investigated during three different recording times, two different temperatures and controlled in a controlled environment.
Förväntningar på läs- och skrivinlärningen : utifrån de yngsta barnens perspektiv
My essay is about the latter period of Anne Charlotte Leffler?s authorship. In Part I of my essay, I describe her path from the 1880s, where she described femininity as a shortcoming, as writes Ingeborg Nordin-Hennel, towards the 1890s and towards describing femininity as a possibility. This development took place on two levels ? on an outer level, where all the woman writers in the late 1880s were influenced and where they were pushed out by the male writers, and on an inner level with Leffler herself.Her late literary works depict new and more independent types of women, and eroticism is given a more prominent position.
Bakom Spegeln : En essä om tvivlet eller det goda beslutet i en filmproduktion
The essay depicts the opposite views of the director and an actor during the filming of a specific scene in a feature film. The actor feels that he is not being listened to. This leads to unforeseen consequences for the director, as the actor no longer wishes to take part in the marketing of the film prior to its opening night. Everything is seen from the director?s point of view, she is working in a film world dominated by men.Questions are being asked if the director?s instructions are clear enough or if the actor, fearing getting lost, is mixing up his own feelings with those of the character he is portraying? What happens to the collaboration and how does it affect the rest of the team and the completion of the production? The director is also the producer.
"...som ett trappräcke i en brant, brant trappa" : En religionspsykologisk studie av riter och kultur i copingprocesser hos drabbade av tsunamikatastrofen i Thailand 2004
Coping theory asks what the cognitive and behavioral patterns of individuals dealing with stress are. This essay includes, besides the perspective of the psychology of religion, theories of culture and ritual in exploring two Swedes coping with the natural disaster in Thailand year 2004. The vacation paradise was struck by an enormous flood wave, called a tsunami, causing vast destruction and the death of over 200.000 people. Among these 543 were Swedes on vacation. When a disaster of such measures happens, what kind of stress does it cause? How do you cope? Are religion and ritual important? What is the function of the culture in the copingprocess? Using hermeneutical analysis this essay interprets the material from two books by Swedes, who not only experienced the disaster, but lost two children and husband and wife in the flood wave.
Revisorns val av förhandlingstaktik med klienten : Har ett transformativt ledarskap och självförtroende inverkan på valet?
Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.
Lost In Translation : Betydelsen av Kultur utifrån Nationalitet, Lingvistik samt Organisation i Multinationella Team
As a result of globalization, multinational teams are being more frequently used in today´s businesses. This specific type of team can be described as heterogeneous when it comes to nationality and linguistics. The aim of this study was to explore the concept of multinational teams. This was made using culture as a main concept, and nationality, linguistics, and organizational culture in order to describe it. We intended to say something about how this type of team´s efficiency; when it comes to satisfaction and performance; was affected by national and linguistic heterogeneity within the team.
Levande Skogsbruk : om problem i ett naturvårdsärende
In this study, some aspects of communication that are creating problems in a
chosen forest conservation case are explored. Focus is on how the manager of a
forest experience how he is treated during a formal decision of conservation.
The paper also gives introduction to communication theory as well as to
present forest policies in Sweden. Explanations of the most common concepts
and terms in forest conservation is presented and such a understanding is necessary if the reader is to acquire enlightment from the material and the following
discussion.
This paper focus on a conflict between the county administrative board, a
Swedish regional authority, and a private forest-manager. This is a case where
the manager feels that the authority is forcing a sale of land, because the forest
is being turned into a conservation area. The problems are not just economical,
the manager feels mistreated and left out of the discussion, and the negotiation
is long and problematic as shown in the interview and the case study.
In the study, an in-depth interview is made with the manager of the forest,
and a case study has been made based on the documents in the case attained
from the county administrative board.
Kodens påverkan på börskurser : En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning
Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.
Rådgivningstjänster och revisorns oberoende : en europeisk litteraturstudie
Bakgrund: Ra?dgivningstja?nster utgo?r idag en betydande del fo?r ma?nga revisionsbyra?ers verksamhet. Revisionsbyra?er har pa? grund av sin revision en kunskapsbas som konkurrenterna ofta inte har, och ett fo?rtroende som revisorer som ger en fo?rdel i ra?dgivningsbranschen. Dock a?r det detta fo?rtroende, eller oberoende, som ma?nga a?r ra?dda fo?r ska a?sidosa?ttas na?r revisorn utfo?r ra?dgivningstja?nster.
Svensk kod för bolagsstyrning : Förklaras det mer än vad det följs?
Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.
Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar
Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.
Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?
Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.
Ägarlägenheter : - succén som försvann
AbstractTitleOwnership apartments - The success that got lostDate of seminar2011-05-27Course/ProgramBachelor thesis/Construction and Real Estate Business ProgrammeAuthorsAnna ÅbergMarie Louise Homayon NejadMentorSven-Ola CarlssonExaminerGunnar WramsbyBackgroundThe 1st of May 2009 the government introduced a new accommodation form called ownership apartments. The government´s intensions were to give the individuals more influence in their housing, to increase the variety of accommodation and thereby create a freedom of choice when selecting their housing. They also saw opportunities to reduce segregation and increase the total production of houses and or apartments with this new type of ownership. The introduction was supposed to give the building companies a possibility to build with a new type of ownership and thereby create new and an increased number of projects for the future. This new accommodation form has however not gained the penetrating power that was expected.