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939 Uppsatser om Mandatory audit firm rotation - Sida 35 av 63

En jämförande studie av enkät- och intervjumetod för mätning av alkoholvanor

Tidig upptäckt och intervention är av stor vikt när det gäller att komma till rätta med alkoholproblem. För att identifiera vilka som har alkoholproblem använder man sig inom vården av screeninginstrument. Dessa screeninginstrument kan distribueras på olika sätt, till exempel som enkät eller som intervju. Tidigare forskning har kommit fram till motstridiga resultat gällande vilket distributionssätt som ger den mest tillförlitliga informationen. Syftet med föreliggande studie är att undersöka om det finns skillnader i svar till följd av distributionssätt.

Top-talents med förväntningar - En kvalitativ intervjustudie om att leda i spänningsfältet mellan performance management och top-talents på ett managementkonsultbolag

This paper aims to outline leaders' experiences of managing consultants from their company's performance management system. The study was conducted by qualitative interviews with senior managers and HR professionals within a management consulting firm. The aim was to describe the company's performance management system, their consultants and the challenges of leading in this context. The theoretical framework consists of previous research in leadership, performance management and management consulting. Within these research areas the authors identify a knowledge gap in leaders' perspectives on managing top-talents with performance management systems in the management consulting industry.

En konkurrensrättslig analys av ?reverse settlements? i läkemedelsbranschen

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Bland hjältar och julstök : En genusanalys av tio julkalendrar från fem årtionden

Each December thousands of Swedish families sit down to watch the annual "Christmas calendar", a series containing 24 episodes. Since the start in 1960, the Swedish public service television company, Sveriges Television, have broadcast a Christmas calendar every year, and is now seen as a firm tradition, attracting audiences of all ages, though the main audience is children. Research has shown that children?s television programs to a certain extent have the same function as news journalism has in agenda setting. Media, together with feedback and interaction with other individuals, plays a big role in the process of socialization.

Att leva med en diagnos : Utifrån föräldrars berättelser

The purpose of our study was to identify and present experiences encountered by parents with a child with diagnosis. Those narratives are made open for the public. Data has been collected through ten interviews with parents having children with a diagnosis. These interviews have also been complemented by interviews with one child and one youth. The parents and the children who have been interviewed, all have their own stories and experiences of how it is to live with a diagnosis in the family and for all families there are different diagnosis.

Effekter av nya PBL : En studie av processen från handläggning av bygglovsansökan till slutbesked

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

BVC-sjuksköterskors upplevelser av att anmäla barn som far illa

Bakgrund: Enligt statistik i Sverige ökar antalet anmälningar av barn som far illa, men endast en liten del av anmälningarna görs av hälso- och sjukvårdspersonal. BVC-sjuksköterskan är en viktig person inom barnhälsovården för att främja barns hälsa och trygghet samt att tidigt identifiera problem.Syfte: Syftet med studien var att beskriva BVC-sjuksköterskors upplevelser av att anmäla barn som far illa till Socialnämnden.Metod: Studien baserades på kvalitativ metod med induktiv ansats. Intervjuer användes som datainsamlingsmetod och materialet analyserades med hjälp av kvalitativ innehållsanalys.Resultat: I resultatet framkom att BVC-sjuksköterskorna ansåg det rätt att göra anmälan då barnet for illa, men att det var känslomässigt engagerande. BVC-sjuksköterskorna satte barnets bästa i centrum vid anmälan men hade samtidigt en önskan om fortsatt förtroende från föräldrarna. Behovet av stöd och samarbete upplevdes viktigt och betydelsefullt för BVC-sjuksköterskorna.Konklusion: Resultatet i denna studie bidrar med ökad kunskap om BVC-sjuksköterskors upplevelser av att anmäla barn som far illa, men kan också öka förståelsen för BVC-sjuksköterskors betydelsefulla och komplexa arbetssituation.

Redovisningsprincipers påverkan på investeringar: En studie av ett svenskt industribolags nya styrmodell och dess implikationer

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Revisorns rekommendationer till mindre företag i valet mellan K2 och K3

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Revisorers attityder och resonemang kring marknadsföring av revisionstjänster

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..

Lika men ändå olika ? revisorns nätverk i stora byråer

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Framtidens lagefterlevnadsverktyg hos små och medelstora företag : en behovsanalys

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

Vilka avancemangsfaktorer påverkar män och kvinnor att avancera på karriärstegen? : kvantitativ undersökning inom revisionsbranschen

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Det ansiktslösa ägandet, en pådrivare av utdelningar?: En studie i hur det institutionella ägandet påverkar svenska börsbolags aktieutdelningar

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

Riktar sig nationella proven till alla elever? : En kvalitativ studie av några lärares upplevelser av arbetet med de nationella proven med elever som inte har svenska som modersmål

The purpose of this study is to illustrate how some teachers in multicultural school environments reflecton and experience the educational work with national tests in the third grade for students who do not have Swedish as their native language. The research questions I have chosen to work with are:How do teachers experience working with national tests in groups of students where there are children with Swedish as a second language?How do the teachers reflect on the students linguistic preconditions relating to the national tests in these groups of students?What strategies in their teaching on national tests do the teachers use when it comes to students with Swedish as a second language?In this study I have chosen to use a qualitative interview method. Since the purpose of the study is to understand how teachers reflect on students with Swedish as a second language the obvious choice was to interview teachers who work in a multicultural school. In my thesis I have chosen to use sociocultural theory, Cummins four quadrant model and context for theoretical approach.

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