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1773 Uppsatser om Modified audit opinion - Sida 31 av 119

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.

Populärlitteratur eller populär litteratur? Fem svenska folkbiblioteks syn på populärlitteratur

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

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.

Punken 28 år senare : Vad innebär punken idag för några punkare i Linköping?

The purpose of this essay is to investigate what it means to be a punk in Linköping, Sweden today. This is done by interviewing four informants on a number of topics. The topics being discussed are appearance and values. The topics ?values? contains a number of sub-topics, but the emphasis is put on D.I.Y-ideals and equality.D.I.Y-ideals (Do It Yourself-ideals) are important.

Enkätundersökning hos medlemmar i Nätraälven Skogsägarförening

This report is produced with Nätraälven forest owner association. This forest owner association has been going through some changes the last years and therefore wanted to investigate what the members thought about the development. The main purpose of the study was to gain knowledge about the attitude of the members. The study was made with a questionnaire that was purposed to investigate the member?s opinion on their own cultivation and the view on Nätraälven as an organization. The questionnaire was sent to 110 members.

Har syftet att stärka konsumentskyddet uppnåtts i och med införlivandet av Fastighetsmäklarlag (2011:666)? : 8, 11, 12, 14, 16, 18, 20 och 29 §§ FML

The purpose of this thesis is to investigate the new real estate brokerage Act and to see whether the main intent, to strengthen the consumer protection, has been fulfilled through the implementation of the 2011 Act. The real estate agent legislation is made to protect both the buyer and seller throughout the property transaction. Although the intent is to protect the consumer, it is not unusual that disputes arises. To avoid disputes concerning the property transaction, the 2011 legislation opens up for greater transparency in the mediation process. The protection for the consumer has been considerably stronger since the 2011 legislation was implemented.

Dagens textilarkeologiska förmedling

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

Derivativ talan och Corporate Governance. En komparativ studie ur ett rättsekonomiskt perspektiv

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community?The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.

Folkbibliotek i nationens tjänst. Nationalismen och dess inverkan på framväxten av en svensk bibliotekspolitik

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

Tempel eller torg? Forskningsbibliotekets funktion som offentligt rum. Exemplet Luleå Universitetsbibliotek

This paper addresses the need to review the modern presentation of textile archaeology in museums. It is time to look at textiles in archaeology with new eyes. The reality behind archaeological textilestudy is holistic, embracing many different aspects of society. The presentation of textiles has in my opinion become old-fashioned. I will show in my paper that Jonathan Adams? `seven constraints´ model, developed for research on ancient ships, can also be applied to textile research.

Revisorns oberoende: en undersökning baserad på tidigare verksamma revisorer

Revisorns oberoende har diskuterats lika länge som revisionen funnits i Sverige. Finansiella skandaler driver på diskussionen om revisorns oberoende och diskussionen drogs upp ytterligare efter Enron-skandalen i USA. Som revisor kan man ställas inför dilemman som kan hota oberoendet. När revisorer ställs inför dilemman måste de avgöra hur de ska hantera dessa situationer för att vara oberoende. Syftet med uppsatsen var att få konkreta situationer beskrivna där revisorer kan ställas inför dilemman rörande oberoendet, samt att skapa förståelse för hur man som revisor kan hantera oberoendeproblematiken.

Utvärdering av traktplanering på SCA Skog

This study is an analysis of a survey that harvester operators working for SCA Ångermanland Skogsförvaltning have been participating in. The purpose of this study is to try to show the harvester operators opinion about the forestry planning that SCA provides. Hopefully will this information lead to suggestion about what part of the forestry planning needs to be improved, if any is needed? Unfortunately only 30 / 60 questionnaire has been returned so no conclusion can be made, except about those who have answered the survey. The answers of the survey indicate a number of areas that needs to be improved. The marked routes needs to be more visible and the education about timber landings must be enhanced.

?Det är ju bara vi vuxna som sätter stopp för dem? - Pedagogers tal om barns inflytande i förskolan

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.

Hur kan den interaktiva skrivtavlan fungera som ett stöd i matematiklärandet i F-3?

The purpose of this thesis is to examine which role public libraries play or could play within bibliotherapy. The study is based on qualitative interviews with five librarians who, in one way or another have experienced bibliotherapy activities. Further, we have interviewed two treatment assistants and one counsellor, who have cooperated with the librarians, to get their view. We have used the following research questions: Which bibliotherapeutic activities, if any, are pursued in public libraries in Sweden, and how do they look upon bibliotherapy? What role do public libraries play/could play within bibliotherapy? Ever since the term bibliotherapy was coined in the beginning of the twentieth century, the definition has been under debate. We have identified four main subjects of discussion.

Internetanvändning på Ronneby stadsbibliotek och Läsesalongen/Café Access, Stockholm

The paper aims to find out how staff and users at two public libraries and one Internetcafeuse Internet. The purpose has been to find out what they find and how they use the informa­tion they retrieve. The studies are based on eight longer interviews with the staff and 33 shorter with the users, who also were observed for a week. The paper includes a background chap­ter about Internet, search tools and the studied places. The following chapters are about pre­vious research, our survey and a discussion with the results, literature and our opinion.We have found out that Internet is usually used for information retrieval.

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