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1773 Uppsatser om Modified audit opinion - Sida 59 av 119

Östersjöledningen : En studie i åsikter och människors trygghetsupplevelse belyst av media

The Nord Stream natural gas pipeline has been a controversial project. The debate was primarily escalated by Poland's strong negative reaction to the project in the spring of 2006 over safety and security and then alternated back and forth in Europe until the approval by the nations most concerned in the Baltic region during the autumn of 2009.In the case study an approach is used that primarily maps out the media image of the various viewpoints that deal with the pipeline and how these viewpoints position themselves, primarily through political and environmental dimensions. Simultaneously there?s an attempt to map out the spatial spread of the media image views as to the proximity and distance to the pipeline in Sweden, Poland and Germany. A key question is whether distance or proximity to a large facility can affect people's attitudes.A parallel focus of the study is to explore the role of the Nord Stream natural gas pipeline in the cross-border hinterland region of Szczecin-?winouj?cie.

Vägen ut - metadonpatientens sociala rehabilitering.

The purpose of the study was to examine what possibilities and obstacles, according to the personnel and patients in a methadone treatment, exist in the patient's social rehabilitation. How does the methadone treatment encourage the patient's social rehabilitation, what possibilities/obstacles are there according to personnel and patients? What does the patient see as important aspects of his/her social rehabilitation and what importance does the methadone have on the treatment? The results show that there are difficulties for patients to rebuild their life, find employment, start new social networks and get by with everyday tasks. The support from friends and family will simplify the patient's social rehabilitation, otherwise they get isolated and alone. Patients feel that they are fighting for a successful treatment so that they can have a relationship with friends and families again.

Utveckling av en ny tillverkningslina

This report contains results of our study at CTC in Ljungby. CTC produces heating products such as boilers, heat pumps and additional products to their heating systems.The purpose of the report is to make a proposal how CTC will supply their new production line for heat pumps with materials. The proposal includes a production layout and a scheme for how to place the material in the production storage.The new production line will produce two different products and both of them have several variants. The line will also have a mixed flow, so the products can be produced in a random order. These conditions demand that the production line has great flexibility and that the material to all the variants can be stored in the production storage.With these conditions as input we made a layout proposal to the company.

Svårigheten för en revisor att verifiera posten goodwill

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.

Svensk kod för bolagsstyrning : Vem finner nytta med den?

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

Förtroende för socialtjänsten

    The purpose of this essay is to examine trust, or lack of trust, in the social services. Previous research considering this topic is limited, which, in our point of view, implies the need of further studies. A quantative method was used, consisting of an online questionnaire containing statements about the social services. The statements were designed using a five level Likert-scale which required the respondent to rate their level of agreement. The questionnaire was published on five webcommunities directed to parents.

Fenomenografisk analys över lärares uppfattningar om estetiska lärprocesser

Studiens syfte har varit att undersöka hur Folkrörelsen Nej till EU Halmstad och Hallandspostens ledare debatterade demokratin i samband med folkomröstningen om det svenska EU-medlemskapet 1994. En kvalitativ diskursanalys har gjorts utifrån kampanjmaterial och tidningsledare inför folkomröstningen 1994 där två specifika diskurser kartlades. Resultatet visade att Nej till EU Halmstad och Hallandspostens ledare hade olika uppfattningar om demokratin i samband med EU eftersom att de valde att fokusera på olika aspekter av medlemskapet. Därmed fördes en diskursiv kamp mellan de båda opinionsbildarna om vad medlemskapet skulle innebära för Sveriges vidkommande. Skillnaden i att fokusera på den demokratiska proceduren eller det politiska resultatet av EU, bidrog till att aktörerna hade olika utgångspunkter för hur de bedrev opinion inför folkomröstningen.

"Det är som om vi inte ens existerar" : En studie av Aftonbladet och Dagens Nyheters rapportering om ätstörningar hos män 2010-2012

The title is a quote from a blog entry written by the Swedish journalist Linus Fremin. For many years Fremin suffered from bulimia and he claims that men for a long time have been excluded from medias coverage of eating disorders.We wanted to try this thesis and decided to do a quantitative study of articles published in two Swedish newspapers, Aftonbladet and Dagens Nyheter, regarding eating disorders during the period 20101129-20121129. We studied 199 articles and counted the occurrence of men and women in the texts.Our study showed that women were represented in a majority of the articles, whereas the men were clearly much more absent. In most of the articles eating disorders were described as a female issue and men were rarely included. It?s difficult to say how the ideal division of men and women in media?s coverage of eating disorders should look like.

Lekens Betydelse : Barn och pedagogers tankar om styrd lek

How do we match our education with the needs of the construction line of business and the requirementsof the Swedish National Agency for education? Is there something that we have to change?In this study I have asked our former students about their opinion of our education and I have also asked them to give me their view on what a good teacher is like. I have been able to benefit a lot from their answers in my efforts to be that good teacher. This survey took place at Facebook.The answers showed that we carry on a piece of solid workmanship. But you can always improve, try harder.

Hur la?rare bedo?mer och betygsa?tter elever som a?r i behov av sa?rskilt sto?d. En studie om Undantagsbesta?mmelsen.

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

Barnboken i Biblioteksbladet. En diskursanalys av texter skrivna mellan 1945-2009

The subject of this master thesis is to identify discourses regarding children?s literature in one of Sweden?s largest library magazines, Biblioteksbladet. The subject is furthermore to look at how the child is portrayed within these discourses and if the discourses change over time. The theoretical and methodological background is Norman Fairclough´s critical discourse analysis (CDA). A selection of 62 texts, published in Biblioteksbladet between the years of 1945-2009, was analyzed.

Referensintervjuer på folkbibliotek: En intervju- och litteraturstudie

This thesis examines the subject of reference interviews and the ways librarians form an opinion of users information needs. Using literature and interviews with three librarians I look at the questions below: - Why and when are reference interviews needed? - What significance do they have? - What ideas exist about the performance of reference interviews? - Are there any differences in librarians views of the questions above compared to views in the literature? Results from literature studies and interviews show that reference interviews can be important when librarians try to find out more about users information needs. However its neither necessary nor possible to analyse all reference questions. Librarians therefore need to determine if a reference interview is needed or not.

Dyslexibyrån : -En studie om att utforma ett interaktivt verktyg för dyslektiker

The main aim of this bachelor thesis is to describe through a quantitative study the extent of support received by foster families, their opinion of the support and any areas that might need improvement. The foster families receive foster care support through a private agency. We concentrated on the following areas of support; education, health, contact with the children?s biological relatives and behavioral difficulties. These four areas have, in previous research, shown to be problematic for foster children.

C# - Framtidens språk???

This paper is about the new programming language from Microsoft, C# (See Sharp) and the .NET Framework. They are still in beta-version, but will be released on the market in February 2002. This paper presents C#, not in detail but the characteristics that distinguish the language. A comparison is done with C++ and Java, since C# is most resembling to these languages. Both C# and Java have been developed from the mother- language C++.

Att infiltrera, dissekera och korrigera betvingade sinnen : En argumentationsstudie av skriftliga publikationer från Jehovas vittnen

The purpose of this Master?s Degree is to identify and understand different techniques of argumentation in written texts originating from the religious movement Jehovah's Witnesses. The purpose is also to contribute with a theoretical and methodological framework for other scholars. The focal point of the thesis is sexuality and how the authors of the texts try to convince the members to follow the movements' doctrines in this regard. I use a modified version of the well-established grounded theory method.

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