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1971 Uppsatser om Non-audit services - Sida 25 av 132

Samhällets insatser mot hedersrelaterat våld och förtryck

The aim of this study was to analyze society's efforts for girls who are victims of honorrelatedviolence and oppression. More specifically its aim was to examine what efforts thesociety can offer girls who are exposed to honor-related violence and oppression, and howsocial services and shelters cooperate on issues of honor. We have chosen to focus on girlswho are victims of honor-related violence, but we are aware that even boys and men face thisproblem. The study was conducted using a qualitative approach through interviews. Tocomplete the study we have conducted eight interviews throughout Sweden.

Kvalitetsutveckling på folkbibliotek. ? En fokusgruppsundersökning av vuxenstuderande som läser svenska som andra språk vid Komvux.

The purpose of this master?s thesis is to examine what needs and expectations the patrons have on the local public library services for adult students. With increased knowledge of these matters the library will be able to support and improve the service for users. The focus is on adult students with immigrant background who study Swedish as second language in a municipal adult education school. The main questions are: How do adult students use the library at present? What do they consider to be most important when using the public library for their studies? How do these expectations correspond to their experience of the library services? Two focusgroups and one in-depth interview were carried out.

AVREGLERINGEN AV APOTEKSMONOPOLET. En studie av de enskilda aktörernas förutsättningar att verka på den svenska apoteksmarknaden

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Möjligheterna för teknikkonsultföretag att bidra till positiv indirekt miljöpåverkan : En studie hur teknikkonsultföretag kan genomföra fler miljörelaterade uppdrag

As the environmental requirements on businesses increase from various stakeholders, the incentives for businesses to work more with environmental issues also increase. Historically, the requirements were focusing on companies with direct emissions from operations. Lately, the environmental impacts that occur indirectly as results of corporate activities have become more topical. Companies and organizations that mainly offer services often have a greater indirect than direct environmental impact. This is because they are affecting third parties, which in turn have a direct environmental impact.

Familjehemsutredningar : Socialtjänstens arbete med privata aktörer

This essay deals with the social services cooperation with the private sector relating to foster care. The aim was to examine whether and what the causes may be that the social service transfer tasks of authority to private actors. Furthermore, we have examined and discussed if such a working procedure can lead to consequences for the individual child and how / if the children's legal security is affected. Survey methodology is qualitative in nature where we conducted semi-structured interviews with three persons who work in different ways to be involved in work with a foster family. We have also made use of questionnaires sent to social workers around the country.The result has been interpreted on the basis inter alia, legal texts, legislative history, and two theories which have their origin in organization theory.

Kostnadsföring av optionsprogram : En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Perspektiv på prostitution - En analys av hur Sveriges lösningar på prostitutionsproblemet tar sig uttryck

In Sweden, prostitution is politically defined as a social problem, more precisely, as a form of male violence against women. The definition is distinctly manifested in the government bill Kvinnofrid, characterised by the unique Swedish law that prohibits the purchase of sexual services.This thesis examines how the Swedish solutions of prostitution are carried out. By interviewing central actors working with prostitution in different ways we aim to answer the question: What measures are taken to decrease prostitution and what implications does the Swedish solution have?The analysis is divided into two parts. First, we analyse the concrete measures taken against prostitution ? what is done, how, and why? Second, we analyse the complexity of prostitution measures by applying complementary analytical perspectives: the symbolic and the discourse perspective.The study shows that measures taken to decrease prostitution vary and depend on individual actors? understandings of the political definition.

Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.

Funktionshinder barriär eller genväg till biblioteket? En fallstudie om rörelsehindrades och synskadades biblioteksanvändning

The aim of this Masters thesis is to, from a users perspective, investigate which factors affect the library use for six persons with disabilities or visual handicaps. My method has been a case study and the methods applied are interviews and observation. As a theoretical framework I use Tom Wilsons theories and models about information behaviour and transform them to a model about library use. Answers are sought to the following questions: - What does the library use look like for six persons with disabilities or visually handicaps? - How do they experience the library in their own municipality? - Which factors affect the disabled persons library use and experience of the library? All interviewees showed a very positive attitude towards the library and the majority of them visited the library regularly or received audio books by mail.

Samverkan : En kvalitativ studie om lärare och socialsekreterares uppfattning av samverkan och dess betydelse.

 Collaboration is a tool many organizations use to achive a certain goal. In previous research it can be read about both advantages and disadvantages of collaboration and also that a well-functioning collaboration is difficult to achieve. In previous research there is a shortage of scientific researches illustrating the outcome of collaboration. I have chosen to examine the cooperation between the social services and schools of the municipality of Växjö. The purpose of this essay is to understand what experiences staff working with children/young people in school and social services have of collaboration between each others organizations.

Biblioteken som stöd för invandrare under integrationsprocessen - En kvalitativ studie på stadsbiblioteken i Malmö och Lund

The aim of the study was to examine how the public libraries participate in the integration of immigrants in the Malmö-/Lund region. Librarians and immigrants were interviewed about the services offered by the libraries in the area of multiculturalism and what kind of service that is requested by the immigrants. The interviews also included possibilities to contribute to increased knowledge among the native Swedish people about different cultures represented among immigrants in Sweden. From the qualitative analyses it is concluded that the libraries represented in the study contribute to the integration of immigrants. The respondents gave multiple examples of the libraries? usefulness in the integration process by offering immigrants possibilities to develop their knowledge in the Swedish language, and also to find information about the Swedish society and culture.

Nya direktiv för små aktiebolag? : - ett ägarperspektiv

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.

Increasing Services - A Case Study at ABS Regarding the Change Process towards Service Orientation

The main purpose of this master thesis is to identify the issues concerning the transformation process of a product oriented company into a service oriented company, and how these issues can be overcome. We will exemplify this by developing a dewatering pump rental concept for ABS, and identify the drivers and barriers for ABS when implementing the service oriented rental concept in Sweden and Poland. This master thesis is based on the systems perspective. The reason for this is the required holistic perspective, where the system has to be regarded from different points of departure in order to be understood. The theoretical studies include services and change management.

?Det är för barnens bästa som vi gör det?? : En kvalitativ studie om kriminalvårdens anmälningsskyldighet vid misstanke att barn far illa

Employees of the criminal correctional system have a duty to notify social services if they suspect that children are exposed to maltreatment, according to Chapter 14, § 1 SoL. Despite the obligation to report, studies show that this is not done at all times. The purpose of this paper is to describe and analyze how the criminal correctional system in Kalmar looks at notification if they suspect that children are exposed to maltreatment. To examine this, we used qualitative research method based on semi-structuring interviews; these were carried out with six employees, working in the criminal correctional system. The answers that emerged during the interviews have been analyzed using Yeheskel Hasenfeld theory of human services organizations, and trough previous research.

Service i förändring : hur serviceförändringen upplevs av dem som påverkas av den

Målet med denna uppsats i landsbygdsutveckling är att undersöka hur landsbygdsbor upplevt den serviceförändring som ägt rum under deras livstid, hur det påverkat servicens tillgänglighet och hur de förhåller sig till servicen. Uppsatsen baseras på kvalitativa intervjuer med sju personer ifrån Ramsberg, i Bergslagen och som huvudsakligen analyseras utifrån Habermas teori om det kommunikativa handlandet. Studien visar att upplevelsen av förändringarna är kopplad till om förändringarna upplevs ske utifrån ett kommunikativt handlande eller kommer som en tvingande kraft utifrån abstrakta idéer. Den visar även att upplevelsen av servicen påverkas av vilka möjligheter till social interaktion den medför där det kommunikativa handlandet kan ske..

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