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3322 Uppsatser om Role of the auditor - Sida 14 av 222

Guru, kritisk vän och förebild : En kvalitativ undersökning om hur några studenter på Södertörns högskola upplevt sin VFU

The Swedish teacher education is continuously changing along with the understanding of learning. The teacher education at Södertörn University has an intercultural profile, which is considered modern and innovative. In this essay, students? experiences from their practical training are analyzed to examine the correspondence between teacher practice and the modern teacher role conveyed by the University. The results show that some students have experienced practical training where the standards of the University?s teacher role were met, whereas others feel that they have not received the practical guidance needed to be able to wholly use their education in their future employment.

Vad får det lov att vara: en bok eller ett tv-spel? En studie om folkbibliotekens inköp av medier.

The purpose of this Master`s thesis is to examine if the pur-chase of media in public libraries reflects the library's role in society. Two questions have been posed: ? What view of public library's role in society is reflected in the purchase of media? ? What principles guide the selection of media in public li-braries in Sweden? In order to investigate these questions, we used a question-naire that we sent out to a sample of 120 public libraries in Sweden. The analysis is based on a theory of three ap-proaches to the role of the library developed by Douglas Raber. The three approaches are the conservative approach, the populist approach and the social approach.

?Det ska inte vara dött och tråkigt på ett skolbibliotek. Det känns gammalt??

The present study deals with the usage of the school library for upper secondary school students. Is it a place for working or studying? The questions are:? What do the students say they use their school library for?? Are there any differences between students in theoretical programs and students in practical programs with regard to their use of the school library?? What are the features of the ideal library from a students? point of view? My study represents a user?s perspective. The investigation is both quantitative and qualitative. Eighty-two inquiries from four different classes, representing two theoretical and two practical programs were carried out.

Intranät från ett användarperspektiv: En fallstudie om hur en grupp bibliotekarier upplever och använder sig av intranät i deras yrkesroll.

This is an investigation into the ways in which a group of librarians experience and make use of the intranet in their vocational role. The theoretical frame of reference consists of a model of how professionals seek information, which is based on a role-theory. As a method, I have applied a qualitative case-study. Using semi-structured qualitative interviews I have interviewed five librarians and the webmaster responsible for the intranet in their library. I have investigated how elements such as the age and vocational role of the librarians affect their use of the intranet.

Lärare - status - profession. En retorisk analys av artiklar knutna till lärares situation på 1960- och 2010-talet

The aim with this study is to investigate how the role of the teacher has changed and how society has influenced the teachers' situation in the 1960s and 2010s, with a focus on teaching in secondary school. Starting in the late 1980s when the concept of profession was introduced to the Swedish teachers, many claim that a deprofessionalization for teachers started at this time. Others say that already in the 1960s, the teachers status in the society started to decrease.The method I have used is a rethorical analysis of articles in Swedish Teacher Union Journals. I have also availed myself of one article in the newspaper and articles in online magazines. The rethorical analysis aims to investigate whether the articles give an enthusiastic or dystopian approach to the teaching role, in a similar way as Thomas Karlsohn have used the concepts..

Personalomsättning i säljande organisationer : En kvalitativ studie om chefens roll utifrån dimensioner av person-environment fit och role stress

Syfte: Syftet med denna studie är att belysa chefens roll i förhållande till personalomsättning inom en säljande organisation, utifrån dimensioner av person-environment fit och role stress. Metod: Utifrån studiens syfte har en kvalitativ metod använts. Data har samlats in genom semistrukturerade intervjuer. Materialet har analyserats och redovisats med hjälp av well-grounded theory. Resultat & slutsats: Denna studie visar på chefers förståelse för vikten av att personer de anställer ska passa in i yrket och organisationen. De rekryterar främst efter personlighet och möjlighet att passa in i gruppen. Chefernas synsätt skiljer sig gällande överbelastning och stress.

Revisorns oberoende : Hur säkerställer revisorn sin oberoende ställning gentemot sin klient

Bakgrund: De stora redovisningsskandalerna som uppstod i början av 2000-talet fick en stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta orsakade striktare riktlinjer och förordningar för revisorerna, både i Sverige och ur ett internationellt perspektiv. Eftersom det är vitalt att revisorn står i en oberoende ställning gentemot sina klienter för att skapa legitmitet i revisionen och mot den externa parten, har det diskuterats kring hur revisorn säkerställer oberoendet gentemot klienten och sin omvärld.Syfte: Syftet med denna undersökning är att få en djupare förståelse om hur revisorerna säkerställer sin oberoende ställning gentemot sina klienter. Vi kommer lägga fokus på fyra stora revisionsbyråer i Jönköping, för att undersöka hur revisorn säkerställer sin oberoendeställning gentemot klienten, samt vilken roll analysmodellen har i säkerställningen av revisorns oberoende och hur konsultationer påverkar oberoendet.Metod: Undersökningen baseras på en kvalitativ studie för att få en djupgående förståelse för respondenternas åsikter och synpunkter på den ställda problemformuleringen. Den primära datan till empirin har samlats in genom intervjuer, där respondenterna har varit revisorer som har en stor inblick i revisionsbranschen.

Patienters upplevelser av att leva med stroke - en litteraturstudie

Background: Living with stroke not only means coping with physical limitations, but a stroke also leads to other losses, which in various ways may change an individual?s life. A nurse can play a significant role in regards to consequences in the ordinary day of life for patients with stroke. Aim: The aim of this literature study was to describe patients? experiences living with stroke.

Rektor och skolbiblioteket ? en kvalitativ studie av rektorers syn på sin betydelse för skolbibliotekets pedagogiska roll

The aim of this Bachelor´s thesis is to contribute to theunderstanding of the headmaster´s view of his role when it comes to developing the school library and in particular the work of integrating the library into the teaching. The basis is three questions: What views do the headmasters express regarding the libraries´ main functions? What views do the headmasters express regarding their own importance for the school libraries´ pedagogical role? How do the headmasters regard the interaction between teachers and librarians, as to how the interaction works? To get answers to these questions we conducted semi-structured interviews with headmasters of secondary schools. As a theoretical starting point, we used our own taxonomy for headmasters. The basis of our taxonomy are from the points by the ?Svenska biblioteksföreningen? and ?Kungliga biblioteket?, which together form a description of a school library integrated in the school curricula.

En tand för en tand och en våtmark för en våtmark - ett återskapande värt pengarna? : En undersökning av nyttan och kostnaderna av att restaurera våtmark med hjälp av Contingent Valuation Method.

The goal of this study is to examine what five teacher?s impression of the teacher?s role is in their previous years. How important the ?joy at work? is in relation with the educational progress? And what aspects that contributes to the? joy at work? and what obstacles that stops them. The essay will also go through the concepts of a teacher role, with connection to the theoretical perspectives of Csikszentmihalyi?s Flow and Antonovsky?s Salutogenesis (KASAM).The method I used was interviewing five teachers and I used Larsen?s chapter of ?content analysis? as a basis, I also used Flow and KASAM as theoretical references in my analysis.

Ledarskapets betydelse för nyttjandet av friskvårdsprogrammet på Centralsjukhuset Kristianstad - en enkätstudie bland personalen på Centralsjukhuset

The workplace is a good arena for healthy activities because of its ability to reach big target groups. A preventive health care program prevents ill-health and since 2001 Centralsjukhuset Kristianstad has a health care program, ?Främja hälsan?. Leadership is important in the health promotion work when to get the collaborators motivated and involved in the health care program. The aim of the cross-sectional study was to investigate the collaborators opinion about the managers? pedagogical role in the health promotion work at Centralsjukhuset Kristianstad.

Mystiken kring styrelsearbete - skillnader i styrelsearbetet i ett litet börsnoterat bolag och ett litet onoterat bolag

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Gymnasiebibliotekarien ? informationsspecialist och pedagog: om gymnasiebibliotekariens yrkesroll och dess angränsningar till lärarrollen

The purpose of this study has been to examine different aspects of the professional role of the high school librarian, especially the educational role, and its delimitations to the teacher's role. The methods that were used were studies of literature within the subject area and qualitative interviews with high school librarians and high school teachers of social studies. Andrew Abbot's theory on the system of professions was used in the analysis of the results of the study. The high school librarians who were interviewed enabled access to information, both intellectually and physically. They helped students develop information seeking skills and they functioned as educators and counselors.

Verkligt värde : Hur verkligt är det egentligen?

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

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