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1773 Uppsatser om Modified audit opinion - Sida 18 av 119
Urskogen med de stämpelbleckade gammeltallarna : en skogshistorisk tolkning av Brännlidens naturreservat
People have used forest resources in northern Sweden for different purposes. Before the 20th century the forest was used for many different reasons, but during the past 200 years it has become an industrial raw material. The presence of people in the forest has left different kinds of traces in the forests. One example is culturally modified trees (CMT´s). The aim of this study was to study and document how people have used the forest resources during the last centuries in Brännlidens nature reserve, and what kind of traces this land use has left.
Konsumentbeteende vid köp av färsk fisk : en kvalitativ studie för utveckling av ett produktkoncept hos ICA
Health and convenience trends dominate the food industry and retailing business of today.
The health consciousness is spreading while appealing product attributes concerning taste and
packaging also are increasingly important. At the same time, the competition is growing fierce
in the Swedish market with hard discount formats and niche concepts who also are trying to
provide the market with perishables. Therefore, the pressure to lower prices is increasing
making economies of scale and rationalization progressively more important.
In 2004, ICA launched private label meat packaged in a modified atmosphere. Consequently,
many stores went from in-store cutting-up and packaging to selling centrally packaged and
distributed meat. ICA is now developing a concept with fresh fish in modified atmosphere
packages and needs to increase the knowledge about the market and the consumer.
Obligatorisk redovisning av sjukfrånvaro : är lagens syfte uppfyllt?
AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.
Att undervisa i matematik med fokus på elever med annat modersmål
AbstractThe purpose of this investigation was to understand how teachers/pedagogues nowadays work with mathematics in school. In what way can they pin point the difficulties a pupil with another language might have with mathematics.I started the process of this investigation by reading litterature on the subject. Then I did interviews with several teachers and pedagogues teaching in different schools with children at different ages.The results found in my investegation pointed to a lack of practical work with mathematics especially in classroom and revealed from the teachers a strong desire to work with mathematics in different ways.?Talking maths? with pupils in class will help them understand the subject better. Several teachers are of the opinion that the pupils will reach the goals in school with this method.The teachers are also aware of the importance of having practical mathematics.
Borta bra eller hemma bäst? : Ålderns påverkan på platsuppfattningen mellan Alperna och Svenska fjällen
We travel more to day than we have ever done before and there is an abundance of destinations to choose from. All -destinations have vantages and disadvantages and the things that are favourable for one traveller can be the opposite for another. So the questions are, why do we have different opinions about the same destination and what is it that makes us choose one destination before another?The purpose with this thesis is to investigate if the demographic factor age has an influence on the Swedish traveller?s opinion about winter destinations. The thesis also investigates if there is a link between the traveller?s demography and their opinion of a destination.
Gymnasieelevers intresse för tecknade serier
This master's thesis deals with the interest in comics among students at the social science programme in an upper secondary school. The history of comics and the reading habits of comics have also been examined. For the completion of this study 54 students, 19 boys and 35 girls, took part in a questionnaire. The results of this statistical survey shows that the department of comics at Malmö city public library plays an insignificant role concerning the interest and reading of comics for the students. The main readings of comics for the students are in the daily paper, which resembles reading habits of adults.
Diskussioner om trygghet i planeringssammanhang :
This is a bachelor?s essay in the landscape architect programme in Alnarp.
The purpose of the essay is to describe discussions about security in planning contexts in Sweden. Written material from three levels of the discussions has been studied: Swedish research, governmental directives and practisers. I have tried to obtain a variation in types of material.
Att tala är silver, att tiga är guld? : - En kvalitativ studie om interaktion i samband med talad engelska under engelsklektionerna
Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).
Press på lokal demokrati : En kvantitativ innehållsanalys som undersöker huruvida hypoteserna i betänkandet av 1972 års pressutredning uppfylls när Östrans lokalredaktioner läggs ner i Emmaboda och Torsås.
This theisis aims to expand the understanding of how the termination of Östran local editorial staff is effecting the municipality politics and organisation orientated substance of the rivale newspaper Barometern when it becomes a monopoly news paper. I examine if the hypothesis in consideration of the press investigation of 1972 will occur through a quantitative analysis of selected articles in Barometern and Östran in 2010 and 2014. I examine if the information will be insufficient, if it will be a monopoly of opinion formation, if the investigative journalism will be suffering and if the group communication will be worse.With this analysis it becomes clear that the news paper Barometern cover less of the municipality politics and organisation orientated substance when it is a competive news paper. My analysis shows us that the information will not be insufficient, it will not be a monopoly of opinion formation, the investigative journalism will not be suffering and the group communication will be worse when Östrans local editorial staff is terminated. .
Statliga lobbyorganisationer? Diskussionen om opinionsbildande myndigheter tolkad utifrån en informationspolitisk kontext
During the last years a discussion has emerged around problems with Swedish state boards trying to influence the public opinion and even political bodies through different kind of information efforts. Several observers inside and outside the academy have studied how state boards increasingly use information as an instrument and also how political bodies increasingly have given such instructions to state boards. This essay put those studies into the context of both information political history and previous theoretical interpretations in that field of research.The analytical tool consists of four ideal typical ways ('state opinions') to arrange relations between the state and the citizen. Some critics focus on problems with too much political steering and how political majorities uses state boards to spread ideological propaganda. Others highlight problems with autonomy and bureaucratic organizations taking initiatives by themselves to spread normative information.
Förväntningsgapet - Skillnader mellan revisorns roll och småföretags förväntningar på revisorn
Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.
Till synes orörd skog : naturvärden och kulturhistoria i Rekdalen under 400 år
Nature conservation has for a long time been founded on the assumption that high ecological values depend on low human impact. In Sweden this has led to forests with these characteristics being strictly protected from human influences. However, it is also known that historical land-use can enhance ecological values in forests. Mountainous forests in Sweden, which have not been affected by modern forestry, have for a long time been considered as untouched by people. However, forest history research has in recent years shown that even these areas have been used by people for a long period of time.
Central and Eastern Europe
An increasing number of automotive supplier companies are investing in Central and Eastern Europe (CEE) in order to gain cost advantages. This has happened in a rapid pace since many of these countries did not have any foreign direct investments (FDI) at the turn of the century. The problem now is for how long these countries will be able to maintain the low costs. One purpose was to create a model of country advantages for automotive supplier companies when relocating further production to CEE. This dissertation was written in cooperation with the Trelleborg Group.
Dolt under tröjärmarna: om elever med självskadeproblematik utifrån gymnasiekuratorers perspektiv
The main purpose of this study was to examine, and illustrate, highschool social workers experiences of pupils with self-injurious behaviour. Self-injurious behaviour in this study refer to individuals who harm them-selves, with physical injury as consequence, without purpose to commit suicide. A qualitativ method was used and five highschool social workers, in the south of Sweden, were interviewed.The main questions were:- What kind of experiences have highschool welfare officers of pupils with self-injurious behaviour?- What view, and personal opinion have the welfare officers at the problem, and how do this affect them in their work with these pupils.The school social workers experiences of pupils with self- injurious behaviour, were for instance that the pupils often feel ashemed over their behaviour and that they often have lowe self-esteem. The social workers seemed to imagine the behaviour as a copingstrategy.It turned out that the social workers personality and their personal opinion regarding self-injurious behaviour, were of great importance in their work with these pupils..
Revisorns oberoende vid fristående rådgivning ? det ständiga dilemmat
Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.