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1556 Uppsatser om Qualified audit opinion - Sida 34 av 104

Indexering av skönlitteratur. Om beskrivning av romaner utifrån recensioner och Svensk Biblioteksförenings ämnesordlista Att indexera skönlitteratur.

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.

Verksamhetsstyrning : en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

Doktorander och e-böcker ? en användarundersökning

The purpose of this thesis is to study the usage of and attitudes towards electronic books among graduate and PhD students at Karlstad University. The main questions are: How do graduate and PhD students use electronic books? To what extent are electronic books used compared to printed books? To find the answers, a user study was carried out at Karlstad University library. The results show that a majority of the respondents are aware of the possibility to use electronic books but prefer to use printed ones if they have to choose. Many respondents also complained about difficulties reading a text on the computer screen.

Val av fastighetsmäklare : En jämförelse småstad/storstad

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

Hur hanteras vildsvinets (Sus scrofa) populationstillväxt i Sverige idag?

The wild boar was reintroduced to Sweden in the 1970´s from enclosures that they had escaped from and by a government decision in 1988 they were considered a part of the natural fauna again. The purpose with this report is to examine the effects of the wild boars? reintroduction both on their welfare and on other aspects, such as how their population growth affects Sweden. This was done by gathering information from scientific literature and by performing three interviews. Another purpose is to briefly overlook live trapping and other common regulation methods.

Revisorn och penningtvätt : - En studie om hur revisorer tillämpar lagen om penningtvätt

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Lära Sverige[ska] : En intervjustudie av lärare på gymnasiets introduktionsprogram för invandrare (IVIK) om religion och religionsförmedlande

This work deals with the introductory course for immigrants (Introduktionskurs för invandrare ? IVIK) in the Swedish municipalities. I have studied how the participants in this education are brought into a Swedish understanding of religion, both in the formal SO (social studies) and when it comes to informal transferring of values.I have interviewed teachers and school leaders, interviews which I have then analysed.To understand the educational environment, I have used Antonio Gramsci´s theory of hegemony, as I perceive it, as well as Michel Foucault´s ideas of power and knowledge.I have found that fostering into a ?Swedish? view on religion appears in the education, implicitly as well as explicitly, though the informants tend to have an ambivalent opinion as to how this should be carried out, and to which extent..

Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Vattnets väg genom en romersk stad. -Från vattenkastellet till mottagaren.

The purpose of this paper is to make an analysis of the urban Roman water system. I have chosen to work with the system as a general field, not as a case study of a single town. In my opinion such a study would not give a proper and fair view of the subject. Therefore, this paper will discuss the different parts of the system, each one for itself and name examples wherever possible, to give a wide survey of the reality of the Roman water supply system. The aim is to give the reader a clear picture of different solutions used in the time of the early Roman Empire and a good understanding of the subject..

Särskilt kvalificerad kontaktperson : Bedömningskriterier och begreppsanvändning i den sociala dokumentationen

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

Den optimala grisningsboxen, finns den? :

The purpose of this essay was to try to find out if the optimal farrowing pen exists. By interviewing producers, veterinarians and salesmen and also through a literature study, I have tried to evaluate advantages and disadvantages regarding different types of pen formations and environmental details. The interviews with the producers showed that they all were satisfied with their particular farrowing pen. It also showed that one material can be functional in one farrowing pen but not in another. The determining factor for the outcome of the farrowing pen was the individual experience and the way of thinking of the producers. The veterinarians were of the opinion that there today were no existing farrowing pens that responded to the pigs needs. However, the results on the farms were generally good. The salesmen thought that the production costs could be lower if a sort of a standard pen was used.

ST-läkares identitetsarbete: En studie av läkare under specialiseringstjänstgöring

The results from 13 interviews and one opinion poll answered by resident physicians were interpreted as stories about identity as primary material for this thesis. The resident physicians stress the importance of considering whether their work primarily concerns curing people from diseases or if the process of working with sick people also includes how to handle the pressure of work, either by adapting to it or changing it, and the search for balance between work and private life. Residents separate themselves from older physicians by saying that younger physicians accentuate empathy to a greater extent while older physicians emphasise a high work load. Identity seems to effect how the residents perceive and relate to their work, themselves as residents and different types of patients..

Varför anställs Stefan? : Vad arbetsgivarna anser är betydelsefullt hos de arbetssökande inom sjöfarten

Syftet med det här arbetet var att ta reda på vem rederierna anställer, samt identifiera vilka faktorer som påverkar rekryterarna när de ska anställa en ny styrman.  För att ta reda på det har jag intervjuat två rederier som anställer svenska styrmän. Jag valde att göra en kvalitativ undersökning för att kunna ställa lite mer ingående frågor samt att ha möjlighet att ställa följdfrågor. Resultatet blev att det är till stor del de personliga egenskaperna samt den sociala kompetensen som är av störst betydelse så länge de formella kraven uppfylls. Erfarenhet inom sjöfarten eller utav yrken som man kan ha nytta av i sjöfarten är också meriterande samt att man har bra referenser..

Rosa flickor och blå pojkar ? fångar i vårt kulturarv och vår sociala miljö : en kvalitativ studie om upplevelser ochtankar kring genus ur ett pedagogperspektiv

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.

Synen på munhälsa och tandvård hos pensionärer som deltar i olika pensionärsföreningar - en enkätstudie : The opinion of oral health and dental care now and in the future among retirement individuals that participate in different retirement organization.

The aim of this study was to examine retiared individuals view of oral health and dental care. A questionnaire was sent to three different retirement organizations and answared by 106 participants. Our studie showed that irrespective of education or health status, the majority considered oral health and dental care was important and will become so in the future. Most elderly individuals can consider getting help with their oral health with oral health care in the future. This studie showed that the elderly are concerned about their appearance.

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