
Sökresultat:
1556 Uppsatser om Qualified audit opinion - Sida 29 av 104
?Hon gör sitt bästa efter sin förmåga? : en juridisk studie av LVU-domar med barn tillföräldrar med utvecklingsstörning
The purpose of this paper is to investigate on what basis a child is committed into care according to the law and to see on which grounds the decision about committed child care in law practice are taken when a child is committed to care due to parents who are mentally retarded. To better understand the juridical grounds for these decisions I will also in a short background describe the meaning of the term mentally retarded, how mental retardation and parenthood has changed over time and how different opinions are expressed in the law. Both people with mental retardation and children have in recent years gained their rights and sometimes these rights end up in conflict with one another. In those cases, what is in the best interest of the child, should be decisive. The children who have mentally retarded parents are at risk to not have their physical, psychological, emotional, social and intellectual needs met and are therefore being unfavourable developed.
Ståndortsanpassning och produktionspotential för björk i Gävleborgs län
Large amounts of birch-timber are imported to Sweden, from particularly the Baltic States, since the domestic production can?t support the pulp industry. The goal of this study was to show the potential of birch and the area?s most suitable for birch production. The study was limited to Gävleborg County.
Using site characteristics, site index (SI) for birch was estimated on all National Forest Inventory plots in Gävleborg County.
Fackligt oarganiserade arbetares förhållningssätt till fackët och fackligt medlemskap : En kvalitativ studie om erfarenheter och handlingsmotiv
The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.
Höjda gränsvärden ? En studie om frivillig revision
Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..
Alkohol bland ungdomar:En litteratur studie : Hantering och identifiering av ungdomars alkoholproblem, missbruk och beroende.
The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.
De kunde väl slå ihjäl varandra : En analys av svensk kvällspress rapportering om fredsförhandlingarna i forna Jugoslavien
This survey, Let them kill each other, has its aim and purpose to analyze how two of Swedens biggest tabloids, Aftonbladet and Expressen, reported about the Dayton agreement (also known as Dayton Accords, Paris Protocol and Dayton-Paris Agreement). To do so we analyzed both editorials and regular articles from 1995-10-09 to 1995-12-16. We discovered that the main opinion, both regarding editorials and articles, had a negative posture about the possibility for the partners to come to an agreement, and also later on, for the agreement to persist. We also found that the majority of the articles and editorials indicated a plain portrayal of whoever was the ?winning? and ?losing? side of the agreement..
Morgondagens arbetsledare
There is a lot going on in the construction business right now. It feels like everywhere you turn there is a building sight. Furthermore the business is heading a generation change and the need of recruiting new construction engineers is huge. How is the business going to handle the transition that they are facing? The question has been in progress for at while and I wanted to find out what the current students feel about taking the step into the working life and replace the veterans.A research is made about student?s opinion about their education and future work life.
En agil arbetsmetod för utveckling av ett leverantörsstöd
This thesis was made possible by the company Verendus system AB, which is the leading developer of dealership management systems in the caravan and camper market. The goal of the thesis was to create a statistics module for a new producer system envisioned by Verendus. The new system is aimed at manufacturers and importers of caravans and campers, with the goal of enabling its users to create more effective production lines. By providing statistical data to mentioned users they will be able to predict market trends and customize their production lines accordingly. Today such software does not exist which leads Verendus to think that its arrival would lead to a success on the market.Before the development and design of the producer system began, a new agile method had to be developed, MAM (Minimum Agile Method).
Skolbibliotekarier och elever med dyslexi ? en studie om några skolbibliotekariers upplevelser av sitt arbete och samarbete om en marginaliserad användargrupp
The purpose of this thesis is to contribute to the understanding of the work of school librarians with pupils with dyslexia. In addition, the study investigates the cooperation between school librarians and pedagogues concerning the pupils with dyslexia. The two theoretical points of departure are: theory of profession and a model of cooperation built upon Louise Limberg?s and Lena Folkesson?s three categories of librarians? experiences of cooperation with teachers. Qualitative semi- structured interviews with eight qualified librarians constitute the empirical material.
Energieffektiviserande åtgärderpå Robertsfors VA-nät : En förstudie av vilka energieffektiviserande åtgärdersom kan göras på pumpstationer och reningsverk
The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.
Beslutsprocessen : en studie om beslut angående den frivilliga revisionen
En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.
Att arbeta med nyutexaminerade sjuksköterskor i klinisk verksamhet; upplevelser från yrkeserfarna sjuksköterskor ? en kvalitativ studie.
Syftet med studien var att beskriva yrkeserfarna sjuksköterskors upplevelser av att arbeta med och stödja nyutexaminerade sjuksköterskor. En kvalitativ och beskrivande design användes. Undersökningsgruppen bestod av åtta kvinnliga sjuksköterskor från ett sjukhus i mellansverige. Huvudresultatet visade att de yrkeserfarna sjuksköterskorna var nöjda med nyutexaminerade sjuksköterskors arbetsinsats. En viktig aspekt var att nyutexaminerade sjuksköterskor frågade vid osäkerhet för att känna tillit.
Är vi på rätt väg? : Historiebruk bland Budapests gatunamnsändringar i det postkommunistiska Ungern
In this qualitative thesis I have studied the process of street-naming in Budapest. I have done this primarily through examining legislative and street name records in Budapest in order to define a distinctive use of history. In an attempt to concretise public opinion, I designed and distributed a succinct questionnaire and used newspaper articles to create a clear view of the political milieu. Furthermore, I have utilised a typological method to summarise the use of history and elucidate the results. I came to the conclusion that a moral and, to some extent, ideological use of history is dominating the street-naming situation in contemporary Budapest.
Vi lämnar spår på Internet : Integritet i relation till loggning på UpUnet
This study focuses on the integrity of students at Uppsala University that has used the university?s network, UpUnet. We?ve studied their opinions with the use of questionnaires that cover questions related to privacy and awareness about logging of data traffic.The results showed that more students than our hypothesis suggested were unaware of the surveillance on the network, and the majority of these also had a negative opinion towards logging of data traffic. However, we found that there were several relations between how the students responded on our questionnaire, and we?ve presented these in the analysis chapter towards the end of the essay..
Informationsbegreppet. En hermeneutisk undersökning av Ingwersens och Briers informationsdefinitioner
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.