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1556 Uppsatser om Qualified audit opinion - Sida 48 av 104
C# : Framtidens språk???
This paper is about the new programming language from Microsoft, C# (See Sharp) and the .NET Framework. They are still in beta-version, but will be released on the market in February 2002. This paper presents C#, not in detail but the characteristics that distinguish the language. A comparison is done with C++ and Java, since C# is most resembling to these languages. Both C# and Java have been developed from the mother- language C++.
Revisionsutskott ? En förtroendehöjande institution?
Ökning av bedrägerier i den finansiella rapporteringen anses ha skadat förtroendet för bolagsledningar och revisorer vilket i sin tur har lett till ett ökat krav på ansvarstagande för bolag. Svag bolagsstyrning anses vara en av de bakomliggande orsakerna till det förtroendeproblem som uppstått inom det svenska näringslivet. För att försöka återfå investerarnas förtroende har ett antal åtgärder vidtagits. Svensk Kod för bolagsstyrning uppkom delvis med syftet att stärka förtroendet för de svenska börsbolagen. Styrelsen är ansvarig för transparens och upprättandet av intern kontroll och i ett försök till att höja dess kvalitét skall styrelsen inrätta ett revisionsutskott.Som ett i led i att försöka stärka allmänhetens förtroende för bolagsledningar och revision skall revisionsutskotten säkerställa den interna och externa rapporteringen i bolagen.
Axess och feminism : En kritisk granskning blir kritiskt granskad
This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.
URLen som förbindelselänk: en utvärdering av URLers pålitlighet som åtkomstmetod mellan webbresurs och bibliografisk post i LIBRIS och NetSök
The aim of this masters thesis is to study the reliability of the URL as the link between a bibliographic record and a web resource. The Swedish catalogue services LIBRIS and NetSök have been evaluated on three different occasions, to study how these services have succeeded in giving access to web resources by using URLs. Because URLs are changeable, we have tried to find out common characteristics of the URLs in broken links. To accomplish this study we have used a quantitative approach and evaluated five percent of the web resources in the catalogues using a random selection. We have also used documentation relevant for our study, among other things to illustrate previous studies of the nature of web resources and alternative solutions to URLs as access points to web resources.
Enhetschefer : En studie om ledarskap inom äldreomsorgen
My purpose is to describe and analyse how care managers experience their position as middle managers in the public sector. I have used a qualitative interview method to answer this question and also to capture my six interview persons opinion and understanding of their own position as middle managers. From my six interviews I noticed some difference in their opinions about how it is being a care manger. The results show that the role as care managers have challenges such as to intertwine their own notion how the caring of the elder should be with strict politic decisions. Other challenges are the limitation of economic recourses and reorganisations.
Vad är regionalism? : En jämförande studie av regionala partier i två svenska regioner; Skåne och Norrbotten
Regionalism is a concept of extensive proportions and as such is complex to define. This phenomenon becomes much clearer by studying it from different perspectives. This paper focuses on regional political parties and description of their political ideas. The goal of this paper is to examine and compare regional political parties in two Swedish regions: Norrbotten and Skåne. By studying two biggest regional parties in these regions, namely Norrbottensparti and Skånepartiet, I will try to get an insight into the regional politics, as well as illustrate regionalism and its meaning.
Utjämningsskatten och dess effekter på investeringsutgiften : Fallet Danderyds Kommun
For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.
Revisionsutskott - ett alibi för styrelsen?
Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.
Traditioners roll i grundskoleundervisningen : En studie om hur religiösa traditioner framställs i grundskolans klassrum
This study is about which opinion active teachers are having when it comes to integrate religious traditions and ceremonies in their teaching. The aim is to study the religious traditional ceremonies part and how they are being defined in the Swedish classrooms in primary school. Together with literature, research and the discussion in this study, I came up to a few conclusions of how religious ceremonies will be integrated and how it looks like in Swedish classrooms. In this study of literature and research overview, the literatures are intended to provide an insight about how the Swedish school system went from a Christian education to a school that was separate from the church. In the chapter called Literature and research overview the literatures are written by scientists and therefore this chapter is based on research.
Barns röster i vårdnadsutredningar : Barn som talar eller omtalade barn?
There is an ongoing discussion in Sweden about child perspective and child?s perspective.The municipalities? family law units are required to include these perspectives in their investigations. But how do they affect the outcome of custody investigations? This essay addresses that issue. I have looked at how much say children have and how much they participate in their custody investigations.
Hur arbetas det med läs- och skrivsvårigheter i skolan?
How do we match our education with the needs of the construction line of business and the requirementsof the Swedish National Agency for education? Is there something that we have to change?In this study I have asked our former students about their opinion of our education and I have also asked them to give me their view on what a good teacher is like. I have been able to benefit a lot from their answers in my efforts to be that good teacher. This survey took place at Facebook.The answers showed that we carry on a piece of solid workmanship. But you can always improve, try harder.
Lust och disciplin: Medelålders kvinnors konsumtion i det senmoderna samhället
The purpose was to look into the pattern of consumption among middleage women. Our questions were how women experienced the need to consume, how they defined the expression of consumption and if there was a difference between "shopping" and "buying". The research has been done through eight qualitative interviews and searching in litterature, illuminating our questions.All women defined consumption as satisfying basic needs. According to them everything bought on a daily bases is consumption. More difficult to define was the experience of "need".
Plötsligt händer det!En av dina kollegor avancerar och blir din chef. : -En studie om medarbetares upplevelser av att ha en chef som tidigare varit en kollega.
In this study we examined co-workers experiences of having a previous colleague as their leader, which is relatively common. We made qualitative interviews with six social welfare administrators who had been through this situation at work. The questions had been concentrated at how they were affected by the previous relationship, what expectations they had, and their view of how the business had been handled by their leader. The result of these interviews has then been connected to two leadership theories. The conclusion of the study was that the experience of the situation differs.
SATSA FRISKT FOR LIFE : En komparativ studie om kundens köpbeteende inom träningsbranschen
Children's Need In Focus (BBIC) is a processing and documentation system used in child welfare cases to investigate, plan and monitor interventions. The BBIC has had a breakthrough in Sweden and out of the country's 290 municipalities, there are 284 that use the system daily as a tool in cases involving children. The purpose of this study was to examine how social workers experience the BBIC as a working system and what strengths and weaknesses there are in the BBIC concept. We wanted our study to examine how the BBIC could possibly enhance the quality of childcare matters, but also how the BBIC could potentially increase children's participation in cases. We have performed qualitative interviews with eight social workers who work in four different municipalities where the BBIC is applied daily.
Ständiga förbättringar och praktisk problemlösning : en explorativ studie på Saab Automobile AB
Continuous improvement is one of five principles in General Motors ? Global Manufacturing System (GM-GMS). GM-GMS has been used by Saab Automobile AB since 2003 and is a central component for realisation of GM?s vision. Internal audits have discovered problems with one of the tools, practical problem solving (PPS), which needs to be improved.