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1556 Uppsatser om Qualified audit opinion - Sida 35 av 104
Debatten kring Patriot Act. American Library Association's och den amerikanska regeringens förhållningssätt till anti-terrorismlagen The USA Patriot Act of 2001
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.
Revisionsplikten: förväntningar och aspekter från tre intressegrupper
Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.
Det mindre företagets räddning? : en studie om hur ekonomisk brottslighet kan undvikas genom en intern kontroll
The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.
Projektmodell för införande av affärssystem : Ett konsultbolags implementeringsprocess i tjänsteföretag
Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied.
Förslag till reform av den upphovsrättsliga skyddstiden : En argumentsorienterad studie över skyddstidens längd
The aim of this study was to explore how young students can be taught during their first year of learning English towards the A1 level according to The European Framework of Reference for Languages, and how the students understand their own learning. The study was carried out in two different classes but with the same teacher, who is qualified to teach English to young learners. The result is based on the analysis of a total of twelve observations of English lessons in two classes in school year one and eight group interviews with the students. Recurrent ingredients through all lessons were activities such as listening to teacher talk, watching films or film clips, singing songs and doing rhymes, using drama activities, talking about the meaning of learning English, practicing guessing competence and learning new vocabulary. The teacher consistently talked about and taught different strategies for language learning.
Interaction and barriers - the Big Four audit firms in the Öresund region
Uppsatsens syfte är att skapa en bättre förståelse kring samarbetet och rörligheten mellan var och en av de fyra stora revisionsfirmorna över sundet. Detta med ett huvudsakligt fokus på revision. Uppsatsens studie är kvalitativ och utförd med hjälp av intervjuer för att svara på forskningsfrågan; Hur samarbetar The Big Four över Öresund och upplever de någon rörlighet? Teorin om strategiska allianser, GATS modes och institutionell kontext utgör den teoretiska referensramen.Sammanlagt har åtta intervjuer utförts med respondenter på var och en av de fyra stora revisionsfirmorna på båda sidorna av sundet. Slutsatsen kan dras att där är ett tydligt samarbete inom var och en av de fyra stora revisionsfirmorna och den största fördelen av samarbetet är kunskapsöverföringen mellan kontoren i var och en av firmorna.
Tuppens och Förmiddagens filosofer : Thoreau och Nietzsche och uppvaknandets filosofi
AbstractThis paper is about the philosophies created by Henry David Thoreau (1817-1862) and Friedrich Nietzsche (1844-1900). The purpose is to show the high degree of similarities between Thoreau?s and Nietzsche?s philosphy.At first glance, it seems far-fetched to suggest an affinity between them; the differences in style and choice of subjects, have most certainly contributed to the fact that very few comparisons so far have been made. There is no evidence that one experienced any influence over the other, neither writer seems to have been aware of the other. Also their different areas of use during the 20th century, may have influenced the almost total lack of search for affinity.
Nya bibliotekarier på stadsbiblioteket. En kvalitativ studie av några biblioteks- och informationsvetares syn på sin formella kompetens utifrån deras arbete som bibliotekarier vid Stockholms stadsbibliotek
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.
LIBRIS och biblioteken. En studie över möjligheterna till biblioteksinflytande över LIBRIS-systemet från 70-tal till nutid
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.
Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)
SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.
Rätt person till rätt plats : En studie om hur personal rekryteras till behandlande organisationer i Örebro
Known to be one of the most important resources, but also one of the most difficult ones to obtain, the workforce constitutes (consistence) the core of any organization. To find the right person for a particular position is not a trivial task. The recruitment of new staff members is important for any organization in general, but for treating organizations in particular. In order to provide the best service for its clients, it is, for a treating organization, vital to recruit nothing but highly qualified personnel. A well educated workforce can more easily stick to the treatment program and thus maintain treatment integrity.
Sjuksköterskans dokumentation av postoperativ smärta : en journalgranskningsstudie
Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.
I organisationskulturens tecken, budskap om organisationskultur
This is an essay with anticipations to bring out knowledge about organisational culture for the interested reader or explorer of culture in organisations. Focus positions on ingredients that can be understood as fabricating organisational culture. The essay is, for example, about values, norms, ethics peoples characteristics, that shapes an organisation. In this area of expertise there are numerous categories of scientists and disciplines that do research on this theme. Therefor it exists a rather various collection of definitions of what organisational culture is, or can be.
Handstilen bland elever som lever i ett digitaliserat samhälle : En studie om elevers och lärares inställning till att skriva för hand
In an age of increasing technology, it is a fact that typing on a keyboard are used in schools to replace handwriting, this raises questions about the future use of the skill handwriting still is necessary. The aim of this studys is to investigate students? opinion about their handwriting, how motivation can influence handwriting and how teachers work with handwrithing. Through intevjues with 25 sixgraders and two of their teachers, this study tends to proclame a picture of the handwriting education in a Swedish school. The results of this study shows that the students? attitude towards handwriting and choice of writingtool has some connection to the motivation but is not restricted to it.
ORGANISATIONER I FÖRÄNDRING -EN JÄMFÖRELSE AV SOCIALT ARBETE MELLAN EN OFFENTLIG OCH EN PRIVAT VERKSAMHET
ABSTRACT
This study consists of a comparison between a public and a private organization that works with people with mental unhealth. The first organization is an authority that conducts investigations to determine if their clients are qualified to receive some sort of help in their daily lives as a part of the Swedish welfare system. The private organization works with offering different kinds of daily activities for people with mental unhealth as a work-training program or to help them create a daily routine in their lives. Our purpose with this paper is to compare the work of the two different organizations based on their organizational framework to see what similarities and differences there are in their work and their chosen approach in meetings with their clients. Our chosen method is that of semi-structured qualitative interviews with three different employees in each organization.