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1556 Uppsatser om Qualified audit opinion - Sida 37 av 104

Skilda världar ? Herrklubben kontra föredömet : En studie om rekryteringsprocessen till bolagsstyrelser i börsbolag och statligt helägda bolag

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.

Nyutexaminerade allmänsjuksköterskors upplevelser av att  vårda patienter i livets slut : En kvalitativ intervjustudie

Syfte: Att beskriva nyutexaminerade allmänsjuksköterskors upplevelser av att vårda patienter i livets slut. Metod: Författaren har genomfört en kvalitativ intervjustudie med beskrivande design. Undersökningsgruppen valdes ut genom bekvämlighetsurval och bestod av sju allmänsjuksköterskor som jobbat max två år som sjuksköterska. Det insamlade materialet analyserades utifrån en kvalitativ innehållsanalys. Resultat I analysen framkom sju kategorier. De intervjuade sjuksköterskorna beskrev en tillfredsställelse i arbetet med patienter i livets slut, vilket kunde dels bero på att de utvecklades i det jobb de gör, men det kunde också bero på att de fick uppskattning från patient och anhöriga. Trots arbetstillfredsställelsen som sjuksköterskorna beskrev kunde de även få en känsla av otillräcklighet i vårdandet av patienter i livets slut, vilket kunde vara en konsekvens av brist på tid och personal.

Valet av hög revisionskvalité : Vilka faktorer beskriver valet?

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Ömsesidigt utbyte av manipulationer - en studie i social kompetens

Social competence is an effective weapon at all costs on today?s market. In many job ads we can see the words to be socially competent. In our report we have studied the subject?s social competence, relations, relationship marketing and personal networks and looked to the connection these subjects have to one another.

Buzz : Med individen som insats

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

Samförstånd eller motstånd? : En jämförelse av uppbackningar i samtal mellan pojkar från teoretiska och praktiska gymnasieprogram

The aim of this examination paper is to investigate the use of linguistic feedback among male senior high school students. Two groups consisting of male students preparing for ensuing studies, and two groups consisting of male students taking vocational studies, was interviewed in four separate interviews. By comparing how these four groups used linguistic feedback in conversation noticeable differences has been identified. For example, the boys preparing for ensuing studies used linguistic feedback the most. Also, all interviewed groups used linguistic feedback the most when they agreed with each other.

Ärlighet varar längst : En studie i att bygga varumärke i social media

Social media has changed the way that corporations can communicate with their target groups. Instead of using one?way communications that has been significant for traditional massmarketing, social media has given corporations the possibility to truly interact with their clients and through the interaction build strong relationships. The interaction is an ideal process for corporations to create brand associations and strengthen their brand equity to position their brands in the minds of the consumers. But social media is also a devious medium because everyone are invited to contribute their opinion and news travel fast in social atmosphere, success and crisis can appear fast and out ofnowhere.

Klassifikation och ordning

This master thesis concerns the relationship the librarianhas to the libraries classification system. The system itselfis made by librarians for librarians and is only used bylibrarians. This raises the question of how the librariansrelate to their own system to create order. The empiricalmaterial consists of five in-depth interviews with librarians.Two theoretical approaches were used in the analysis of thematerial with one focus on the librarian?s professional rolland the other on the postmodern theories about humansneed for order.

Barnlitteratur i förskolan : en nyckel till kunskap

The work as a personal assistant is sometimes associated with certain problems. Studies have shown that personal assistants often experience indistinct rules and roles concerning what should or should not be included in their duties. This study was undertaken to evaluate problems associated with the profession as a personal assistant, how widespread they are and how they are dealt with. Specifically, the study evaluates if the personal assistants have to do duties that they consider they are not assigned to do. Different roles (formal as informal) are also discussed which may be of current interest in this study, but also how we see people on basis of ethics and moral.

Ungas syn på integration : En kvalitativ studie om invandrarungdomars syn på integration

The aim of this essay was to acquire an enhanced knowledge about young immigrants? point of view of integration. During a former practical training semester I became interested in what the young immigrants thought about their own integration, what their conception was about this issue. I found that it had different meaning to different persons, to some it meant assimilation, to others it meant being able to interact with the opposite gender. To examine this I used interviews and interviewed an amount of young immigrants in different stages of their studies in Swedish.

Internrevision i statliga myndigheter : Vad bidrar den till?

The aim of this study is to examine the opinion of teachers as to the situation of young people suffering from Aspergers syndrome in the Sixth Form(gymnasium. In order to find this out I have chosen to interview four teachers with work experience of Aspergers in three different gymnasium in middle Sweden. They were confronted with the following questions: What resources are available for these pupils in the gymnasium? How do they experience that the school situation functions and how would they as teachers like the school situation to function for these young people at school?The result shows that special teachers have an extremely important function to fulfil. Those interviewed felt that there are sufficient resources available, for example guidance and further education for techers as well as both support and means for helping the young people.However, every teacher does not understand this handicap.

Om kroppen i knoppen : En undersökning om pedagogers synsätt på undervisning om människokroppen i förskolan

AbstractThe aim is to find out the teachers´ different point of views regarding what and why it´s important to teach children about the human body and in what way educationists can teach this knowledge. Seven teachers are asked, through qualitative interviews, about their point of views on teaching the human body in pre-school.The teachers don`t seem to reflect upon the subject, which shows that a development of knowledge needs within the area.Fist of all the children´s spontaneous questions direct what the educationists talk about with the children. The most frequently mentioned questions are about the circulation of the blood and the digestion organs. The teachers think it´s important that the children get knowledge about the human body in order to get a better opinion of their own bodies and themselves. It´s also important because this is the basis of other kind of knowledge, for instance the knowledge about animals..

Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Bokbussens värde och funktion. En kvalitativ intervjuundersökning med bokbussanvändare och bibliotekspersonal

The purpose of this master thesis is to investigate if the mobile library has a similar role as the public library. To study this further we intend to examine the value and function of the mobile library. Answers are sought to the following questions: Can the mobile library be seen as a public library in a smaller scale? How do the users experience the value and function of the mobile library? What does the library staff think of the value and function of the mobile library for the users? What would the consequences be if the service of the mobile libraries would not exist? The method used was qualitative interviews. The groups of respondents are mobile library users and library staff.

Barns lärande i leken : Studie utifrån pedagogers perspektiv

The purpose of this study is to investigate what teachers in preschool thinks of play and how they use play to create learning. In my study I have proceeded from three questions which are: How do the teachers describe how the children learn through play? How do the teachers describe their participation in the children´s play? How do the teachers describe what they do to involve learning in play? To examine my purpose and the questions at issue, qualitative interviews were done with three different teachers. The interviews were transcribed and analyzed and the result showed that teachers´opinion and experiences of learning through play. The result shows that teachers belive that playing is very important and that it should be fun and joyful.

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