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1556 Uppsatser om Qualified audit opinion - Sida 17 av 104
"Välsignad vare illusionen" : Normer och ideal i Karin Boyes Astarte
In this essay I analyze Karin Boye?s first novel, Astarte, focusing on her views concerning norms,ideals and female liberation. The novel is written in a tone of irony, allowing for many of thecharacters to be viewed as caricatures. The theories and methods I use are drawn from genderstudies and queer theory. Queer theorist Judith Butler, and the concepts of performativity, interpellation, genealogy and the heterosexual matrix, are of central importance for my analysis.
Poängen med syftet : Elevers inställning till historieämnets syfte i GY11
This thesis is a study about wether first year students in Swedish senior high schools understand the learning intentions and the matter of the subject of history specified in GY 11 introduced in July 2011. The overall question that this master tries to answer is: Do the students understand what and why they are studying history? Three classes studying the first history course in the new system answered a survey regarding five of the specified learning intentions for the course and their overall opinion of grades and level of knowledge and intentions. By measuring the level of understanding and the students? general opinion the conclusion is following.
Avskaffad revisionsplikt : En studie om vilka faktorer som är avgörande i valet att ha en revisor eller inte
Bakgrund och problem: Revisionsplikten avskaffades 1 november 2010 vilket betyder att mindre aktiebolag som uppfyller vissa kriterier inte längre behöver anställa en revisor. Enligt uppgifter från Bolagsverket är det en stor majoritet av de äldre aktiebolagen som väljer att behålla sin revisor medan det hos de nyregistrerade aktiebolagen är vanligare att inte ha en revisor.Syfte: Syftet med uppsatsen är att undersöka vilka faktorer som är avgörande för mindre aktiebolag i valet att ha en revisor. Vi ska även undersöka vilka fördelar och nackdelar de mindre aktiebolagen ser med revision och om synen varierar beroende på om det är ett bolag som registrerades innan eller efter avskaffandet av revisionsplikten.Metod: I studien används en kvalitativ metod i form av intervjuer. Personliga intervjuer genomfördes med sju olika mindre aktiebolag.Resultat och slutsats: Samtliga bolag är allmänt positiva till avskaffandet av revisionsplikten och menar att majoriteten av mindre aktiebolag inte har ett behov av en revisor. Majoriteten av bolagen anser att revision är en bra kvalitetsgaranti gentemot ett bolags intressenter.
Men problemet är att man aldrig har facit i handen : Några socialsekreterares uppfattningar om deras arbete med barn och ungdomar
The opinion of social workers towards their work with children and young persons wasstudied in this essay. Even their point of view with reference to the term the child?s bestinterest has being considered and special focus was laid on the social workers attitudestowards media coverage and its criticism towards their work. A qualitative approach was usedconsisted of six interviews. The theoretical frameworks were based on the theory aboutfreedom of action and the theory of social representations.
Handläggning av intrauterin fosterdöd : En kartläggning av vårdprogram vid Sveriges kvinnokliniker
Background: Parents that loose a child in connection to labour are in great need of support.Health care provider treatment and support is of great importance to how the parents will experience something that is doomed from the beginning to be one of the most tragic events the parents will ever experience. For care givers to live up to this it is incredibly important that there are worked out guidelines to follow at these situations.Aim: To chart and describe Swedish maternity wards care program with reference to ?IUFD?.Method: All clinics in Sweden have been questioned regarding care program for handling of ?IUFD?. Care programs has been gathered, charted and described.Results: 87% (29 of 33) off the maternity wards has a plan for treatment and guidelines for ?IUFD?.
Westhelicopter AB Aircraft Technical Status Report
Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.
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.