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1556 Uppsatser om Qualified audit opinion - Sida 40 av 104
Förväntningsgapet : Ett verkligt problem?
Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.
Diskussionsforum eller slagfä?lt? : En studie om de svenska nyhetssajternas kommentarsfa?lt
The main purpose of this study has been to examine and analyze what kind of discussions that takes place in the commentary fields of swedish online newspapers. We started by collecting nearly 2000 commentaries from three newspapers and then used a quantitative content analysis to interpret the material.We divided the comments into different categories like arguing, media criticism and opinion on other comments in order to see which categories were most common. The results of the analysis shows that there is a discussion in the commentary fields where most of the commentaries stick to the subject, where media criticism is unusual and where arguing is quite common. The discussion however is usually negative. The results can be connected to the theories of deliberative democracy, flaming and earlier research on commentary fields.
Revisionsplikten
Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.
Anställningsintervjun och dess personbedömningsmetoder en jämförelse mellan internrekryterare och rekryteringskonsulter
The employment interview is an important part of the recruitment process because the recruiter then has a chance to form an opinion about the applicant as a person. The purpose with this study has been to examine if there are any differences between inhouse-recruiters and recruiting consultants concerning the employment interview and its assessment methods. Five inhouse-recruiters and five recruiting consultants have been interviewed on the basis of a manual. There are differences between the groups in 6 of the 17 themes that have been examined: purpose with the employment interview, private-, double- or panelinterview, length of the interview, personal chemistry, appearance and objectivity in the assessment. Many of the differences are caused by the fact that inhouse-recruiters recruit for their own organisation and recruiting consultants recruit for a client.
?Vinstmotiv och kultursatsningar har en tendens att sällan stämma överens? ? En argumentationsanalys av den lokala debatten kring Musikbiblioteket i Västervik.
The aim of this thesis is to investigate the local debate on the Music library in Västervik to see what arguments, pro et contra, that constitutes it. Since its opening the Music library has faced regular threats of being closed down. This is an issue interesting due to several factors, its lack of guaranteed public funding and relative importance to Västervik´s attempts at city branding being two. Using argument analysis, the thesis proposes that the local debate shows traces of both instrumental and culture centered, intrinsical views of the Music library, and that the instrumental view holds both negative and positive poles of opinion while the intrinsical counterpart is one-sidedly positive. Further, the thesis argues that this is in line with a long since documented shift in cultural politics towards a more market oriented discourse..
Aspergers syndrom : Några verksamma pedagogers uppfattningar om skolsituationen för ungdomar med A.S. på gymnasiet
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.
Låg, medel eller hög kvalitet i förskolan : En studie om hur och varför kvalitèn skiljer sig mellan förskolor
My essay deals with a problem in our society which, in my opinion, has been neglected. Even today in 2011, the quality of schools and preschools is extremely varied. This has been a problem for a long time and not nearly enough attention has been paid to it.In my essay I have tried to understand what it is that causes these differences in quality between preschools. With help from literature and research studies I have examined what quality in preschool really means.My starting point is an account of my own experience at the preschool where I currently work and a description of a study visit I made to another preschool which operates in a very different way to the one where I work. I wanted to investigate what the consequences are for children who grow up attending preschools of different quality.
Lärmiljöer i storstad. En intervjustudie av ett biblioteksprojekt
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
Dokument och ordning i västerländs samtidskonst
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
Rum för barn. Biblioteket som bytte skepnad
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
Den svenska kanondebatten och biblioteksvärldens tystnad
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
Kulturtidskrifter på bibliotek. En kvalitativ undersökning
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
Om eleverna själva får välja : En studie av högstadieelevers attityder till litteraturläsning
This essay examines the decline of reading comprehension in Swedish schools, and also aims to provide insight into the debate concerning a literary canon and its usage in schools. While some claim that the literary canon is only a list of irrelevant white dead men which only serves to perpetuate feelings of alienation in, for example, female students, others see it as a means to bring society together using the only literature that stood the test of time. This essay will look to studies concerning reading comprehension, and questions regarding reading habits which our own students answered. It will also explain the different viewpoints of both sides of the canon debate.There are several studies that show this decline in reading comprehension, PISA and PIRLS being the foremost of them. They point to a trend where the reading skills of boys are much worse than those of girls, a trend which still has not panned out.Bloom and the different researchers who are the basis for Verhaest's thesis are of the opinion that canonical literature serves a purpose in that it teaches students aesthetic literary values.
Omvårdnadsdokumentation för patienter med kronisk obstruktiv lungsjukdom som behandlas med Non-invasiv ventilation : en journalgranskning
Bakgrund: Patienter med kronisk obstruktiv sjukdom (KOL) som behandlas med Non-invasiv ventilation (NIV) har risk för trycksår och malnutrition. Observation och övervakning av patienterna är viktigt för att kunna följa behandlingsförloppet och tidigt upptäcka en eventuell försämring samt förebygga komplikationer. Dokumentation av given omvårdnad måste kunna följas för att utvärdera och säkerställa kraven på en god och säker vård. Syfte: Syftet med studien var att granska omvårdnadsdokumentationen för patienter med KOL som behandlats med NIV på en medicinsk akutvårdsavdelning. Metod: Studien genomfördes som en retrospektiv systematisk journalgranskning i 75 journaler med en granskningsmall.
Att se med barns ögon ? en undersökning om förändringsarbete på barnbibliotek
The purpose of this Master´s thesis is to examine howchildren?s needs, based on the Convention on the Rights ofthe Child, are provided for by the librarians when they havethe opportunity to create new libraries. We also examine ifchildren have been involved in the process and in that case towhat extent.Our theoretical perspective is based on MarianneAndersson?s and Dorte Skot-Hansen?s model of the fourdifferent functions the library can have for their users. Inorder to illustrate the degree of children?s involvement weuse Roger Hart?s model of participation.The thesis is based on qualitative interviews with seveninformants working at six different libraries.As a result of the thesis we can see that priority have beengiven to the function concerning how to find your way in thelibrary as a user.