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1240 Uppsatser om Qualified opinion - Sida 4 av 83

Lärare och bibliotekarie funkar det? En fenomenografisk studie av gymnasielärares uppfattningar om gymnasiebibliotekariens betydelse i undervisningen.

Resource-based learning or problem-oriented learning are teaching methods that are becoming more and more common in schools today. In order to make these teaching methods work there is a demand to make students information literate. This entails that school librarians ought to play a more important role in teaching than before since they are the ones that are the most qualified when it comes to mediating information skills. The aim of this thesis is to find out how nine teachers at six senior high schools apprehend the professional role of the school librarian and how they apprehend the conception of information literacy In order to learn about these conceptions we have chosen to study to what extent collaboration exists in the schools in question and the teachers conceptions of the importance of the school librarian in this context. We have used phenomenography which is both a set of theoretical assumptions and a methodology.

Regional demokrati : om en framtida regional samhällsorganisation i Östergötland

The purpose of this essay is to present, from a theoretical framwork about regional democracy, possible methods to handle the regional democratic problems in Östergötland in Sweden and to investigate the opinion of the political parties regarding this issue. Both the national and the local/regional level are investigated. The contents of the essay is based on literature studies and interviews of politicians in Östergötland. Regional democratic problems that is discussed are the political responsibility and the power distribution between the political actors on the regional level. A solution of the problem could be to organize the regional society structure in accordance with one of the following organization models"Statligt regionalt ansvar","Kommuner i samverkan"or"Regionalt folkstyre".

Geografiperspektiv

AbstractOur world is facing new challenges depending on the climate changes. The UN panel of climate changes has determined that the human race is responsible for the changes, but also that we have the opportunity to reduce the effects. This demands that the information reaches out to the public which means that the school system carries major responsibility to this type of questions. This also means that the teachers have to be observant, and give the questions the attention which is needed. The purpose of this essay is to see if this awareness exists today among active teachers and teacher students and if the perspective differs among them, but also their opinions is in agreement with the course plan in the subject.

Den orena revisionsberättelsen

Bakgrund: Revisionsberättelsen är den rapport som intressenter kan ta del av. Det är revisorns uttalande som har högt värde då det är revisorn som är informationsmedlare mellan parterna. Tolkningar som revisorn gör, är grund för andras beslut. Tidigare forskning visar att en revisionsberättelse inte signalerar tillräckligt om företagets fortsatta drift, samt att det var endast 20-27% som erhållit orena revisionsberättelser innan företagen inlett konkurs. De olika anmärkningarna i orena revisionsberättelsen har olika allvarlighetsgrader enligt andra studier.Syfte: Vi vill med denna studie undersöka om aktiebolagens sist erhållna orena revisionsberättelser, har ett statistiskt signifikant samband med aktiebolagens inledda konkurs under året 2010.Teori: De teorier som har använts i denna studie är agentteorin och intressentmodellen.

Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Damfotbollsspelares uppfattningar om stretching : En intervjustudie

 ABSTRACTBackground: There are many studies of stretching and its effects on the body. Research shows that stretching can have both positive and negative effects on the body. Meantime there are no qualitative studies on stretching and how the opinion of stretching is among soccer players. Female soccer players are a group that is rapidly growing and that is injured to a great extent.Purpose: To describe stretching exercising female soccer players? opinion of stretching.Method: Ten stretching exercising female soccer players over fifteen years of age from two teams were interviewed in a semi-structured interview.

Att tyda tecknen -En alternativ syn på förändringarna av Japans säkerhetspolitik

Japan's foreign and security policy has seen some substantial changes as a result of events like the first Gulf war and 9/11th. This has been taken as proof, by some, that Japan is abandoning its antimilitaristic stance and pursuing a more traditional hard power role through military means. This essay aims to explore if these shifts have coincided with any substantial shifts away from antimilitarism, which has had a strong influence on the country's security policy since the end of WW2.To do this I use constructivist theory, specifically regarding the impact of norms and identities on states security policy and briefly look into the problem of actor designation. The thematic focus is on security policy, from a narrow perspective, and thus I examine areas like the input and output to the Japanese military and the actual applications of this force. State identity is used to explore the prevalence of nationalistic sentiments and support for anti militarism in the public opinion and the political elite.The result of this study points to the further relevance of constructivist theory and especially the application of norms and identity.

Medias roll i valkampanjer : En studie av den franska presidentvalskampanjen 2007

Since the 1970s voting behaviour has changed. Party identification and class voting has declined. As the electorate becomes more volatile, campaign strategy and party image becomes essential. Political communication and mass media now play an important role in election campaigns. Therefore, researchers take an interest in the impact of media on public opinion.

Social isolering. En studie om a?siktspolarisering och normativ press i sociala medier

The purpose of this study was to look for tendencies that social media can contribute to exposing users to a stronger perception of opinion polarization, and further to see if the daily presence of social networking sites can put normative pressure on the users. The study was made using a survey with participants from Umea? University during the time frame of november-december 2014. The theoretical framework behind the study was mainly drawn from The Spiral Of Silence by Elisabeth Noelle-Neumann and was further supplemented with more current research, studying the effects from The Spiral Of Silence in the modern and more fragmented media landscape that exists now then when her theory was written. Further theoretical tools for analysis of the results came from Michel Foucault and his discussions in Discipline and punish, specifically his views on how surveillance can be discontinous in practice, but still permanent in it?s effects.The results of this study indicates that social media users tend to isolate themselves from uncomfortable opinions, and do not follow or read opinions they do not already agree with.

Lönekartläggning : Effektiv metod för att förhindra osakliga löneskillnader mellan könen?

Numerous studies raise the topic of highly educated immigrants whose education and list of qualifications devalue in the context of the Swedish labour market. However, little is known of those with foreign background who enter into higher education in Sweden. Our study attempts to shed some light onto the value of higher education relative to that of a person?s ethnic background. The background material features nine in-depth interviews of foreign background academics, as well as data extracted from an extensive survey study previously carried out at Växjö University. Initially, the quantitative data showed that students with foreign background, including Swedish-born children of immigrants, had not managed to find qualified work upon completion of studies to the same extent as their Swedish background counterparts.

Folkbiblioteket och föräldrarollen: En studie om småbarnsföräldrars användning av och uppfattning om folkbibliotek samt bibliotekets funktioner

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

Bibliotekspersonalen utfärdar lånekort Studenters uppfattning av bibliotekspersonalens service

The purpose of this Masters thesis is to study students perception of the services that the library staff provides and the library staffs opinion of the students perceptions. With the concept service we mean the treatment, the attitudes and the qualities that exist between the library staff and their users. Our purpose is also to examine how the users experienced services quality. Our survey was conducted at an academic library with questionnaires to both students and library staff. We analysed the result of the survey by using three theories by Lundmark, Keen and Grönroos and Monthelie.

Positiv särbehandling - diskriminering eller ett nödvändigt led i jämställdhetsarbetet?

To achieve the goals that the government has put in place for equal opportunities in the labour market, the Swedish law is divided into two separate regulatory frameworks. One is positive action to promote equal opportunities and the other is the prohibition of sexual discrimination. Since males, despite the measures taken so far, still have a great advantage on the labour market, the law concerning equal opportunities has an exception from the prohibition of sexual discrimination, whose purpose is to promote the progress of equal opportunities, also known as preferential treatment. The regulations concerning preferential treatment allow the employer to hire a less qualified person from an underrepresented gender in spite of the presence of higher qualified applicants of the overrepresented gender. The purpose of this paper is to investigate the meaning and the application of preferential treatment as well as to give an insight to the argumentation around its application.

Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Revisorns roll - oberoende och objektivet : innan och efter avskaffandet av revisionsplikten

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

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