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278 Uppsatser om Mandatory auditing - Sida 10 av 19

Religion för vem? : En genusanalys av hinduismen i läromedel

The aim of this study is to analyze Hinduism in upper secondary school textbooks using a gender-based perspective. The specific material used consists of four textbooks, whereof two are published prior to the curriculum Lgy 11 and two are published after Lgy 11. In order to analyze the textbooks the following methods are used: content analysis, picture analysis and comparative analysis. First, the contents and pictures of the textbooks are analyzed using theories on gender. After this analysis the results are compared to the relevant curriculum and its guidelines for the analyzed subject.

Intressenters agerande ? vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Intressenters agerande ? vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

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.

Den vilsna konsumenten : Hur konsumenter av ekologisk mat orienterar sig i märkesdjungeln

There are many eco-brands on food products. It can be confusing for the consumer to know which one to trust or choose and since July 2012, there is an EU law and a mandatory EU organic label that must be displayed on all food products marketed as organic, eco or bio.Organic brands from a consumer perspective have previously been studied in England. This is a similar study in the form of focus groups, to explore and examine how consumers perceive and trust organic brand or labels in Sweden. It also explores which knowledge consumers have regarding why a product has an organic brand and what it means.The study shows that consumers perceive organic brands by brand recognition rather than knowledge regarding what each label means. It also shows that the consumer is confused by and skeptical to the wide range of markings and symbols on organic food products.

Gränslandet mellan skola och arbetsliv

This degree project documents the meeting of four high-school students with working life before and during the practical training period, which is a mandatory part of the Swedish media curriculum. We looked into practical training, which we qualify as the crossroads between school and working life, from a student?s perspective. We chose to approach the problem theoretically via hermeneutics and we used the case study method for our field research. The foundation of our pre-understanding of the media curriculum?s practical training period lays on previously published research, the study of specialist literature, own experience gained during practical training and teaching experience at high-schools as well as a pre-study we carried out.

Frå BKR till Eurokod : Dimensionering i Eurokod

From January 1st 2011 the use of Eurocode will be mandatory for all constructionprojects. Eurocode is the common European set of struc-tural design codes which willreplace BKR (Boverkets Kon-struktionsregler). BKR is the Swedish set of structuraldesign codes that was used up until December 31 2010. For consulting firms this willcre-ate a need for them to invest in the standards and in education for thecoworkers. This will involve both time and costs for the company.The purpose and aim of this master thesis is the development of compute examplesand calculations aid by dimensioning with Euro-code.

MÄNNISKORS ERFARENHETER AV VÅRDEN KRING EN GASTRIC BYPASS OPERATION : En intervjustudie

The share of human beings with overweight or obesity is increasing. This has become a problem for society since obesity often leads to illness. This illness affects life negatively and often leads to depression, absence from work and medical care. One treatment against obesity is to do bariatric surgery, or Gastric bypass. The purpose of the study was to illuminate the experiences of care encompassing Gastric bypass surgery.

Ekonomiska styrmedel för förpackningsavfall : En studie om vad som påverkar återvinningen i EU

In 1994 the EU directive of packaging waste was adopted. The result was that all EU member states developed different systems to manage packaging waste and recycling. This paper examines the various systems and the factors that affect the level of recycling. This is done by a cross-sectional study between countries. The results of my study suggest that take-back system generates less recycling than other systems, the mandatory deposit system can affect the recycling in a positive way.

Motiv och förutsättningar för Arbete med spänning på det svenska stamnätet

In this thesis, the conditions of using the maintenance method live work at the Swedish TSO, Svenska Kraftnät has been analyzed. The study is limited to only include live work on 220 and 400 kV. The live work method is a type of maintenance that can be done, on lines or stations, even though they are still energized. The purpose of this thesis has been to map the present live work situation at these levels in Sweden. The study is based mostly on interviews with people who have specific field competence with in live work but also with personnel at Svenska Kraftnät.

Fri rörlighet för varor på den inre marknaden och principen om ömsesidigt erkännande

The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated.

Hållbarhetsredovisning : Positiv miljöpåverkan eller onödig pappersexercis?

Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.

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.

Samma rätt oavsett ålder? : En studie om åldersdiskrimineringsområdet i svensk rätt

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.

Skolsköterskors erfarenheter av elever med självskadebeteende

BACKGROUND: Mental disorders amongst students, has increased, and foremost amongst girls. One way to regulate their emotions, is by deliberate self-harm. Due to their profession, school nurses have the ability to detect self-harm amongst students, and can therefor give them a good professional support. AIM: The aim of this study is to describe the school nurse's experience of deliberate self-harm amongst students. METHOD: The study is based on thirteen interviews with school nurses, via e-mail.

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