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3322 Uppsatser om Role of the auditor - Sida 51 av 222
Etnocid i Kosovo ? språk och kultur som vapen i en etno-politisk konflikt
The aim of this master's thesis is to describe the role of language and culture as ethnical identification factors and illustrate how these have been used as political weapons by the Serb regime in Kosovo during the last decade. The thesis discusses the concept of ethnicity, the relations between the politics of identity, nationalism, ethnic mobilization and the importance of language and culture. Kosovo has historically been characterized by severe ethnic antagonism between Serbs and Albanians. Different languages, cultures and religions beside political processes led to ethnic cleavages that paved the way for ethnocentrism, ethnonationalism, chauvinism, ethnic cleansing and civil war. Since 1989, the Serbian authorities have intervened in all important spheres of life, in an attempt to Serbianize Kosovo.
Projekt Pedadoggen - Hunden som pedagogisk resurs i en daglig verksamhet
Through this project -?Projekt Pedadoggen?- I have tested dog training as a pedagogical resource at Daily activities. The study was made together with a group of persons with intellectual and neuropsychiatric disabilities, whose daily activities consist of running a day-care centre for dogs. Each participator of the project trained a dog towards a specific goal. This goal was individually formulated by each participator from his or her specific interest.
Animerad långfilm, en studie kring röster och rollsättning
This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.
Hållbara projekteringsverktyg : Från byggnadsinformationsmodell till simulering ? en utvärdering av Revit och Virtual Environment
This study examines the use of building modeling and energy simulations in the design process of a building. The take-off point is the notion of energy simulations being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines, such as the architect and the energy specialist, would create smoother workflows, which would reduce this cost and open up for more frequent and iterative energy simulation processes. The study is an assessment of the modeling tool Revit and the simulation tool Virtual Environment and whether they can create smoother workflows, and make leeway for a more frequent use of energy simulations throughout the design process. It also investigates the limitations of what can be examined by simulations in Virtual Environment. This will hopefully help clarify the future role of energy simulations in design processes. The method is a trial by error approach of testing the two software tools by building and simulating a model. The results of these tests show that the workflow is not optimal (and therefore time consuming) for frequent and iterative simulations throughout the design process, but it also reveals some great possibilities of what can be performed with these two powerful tools at hand. Further development with regards on platform independency of the building information model, including seamless exporting and importing, seems necessary to strengthen the future role of energy simulations..
Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).
En plattform för det fria ordet En studie om hanteringen av extremism vid fyra svenska universitet
This master thesis? purpose is to examine the role of Swedish universities in the prevention of extremism and terrorism. Depending on how the universities look upon their role in preventing extremism and promoting democracy among their students, extremism can either flourish or be restrained in the higher learning environment. An unclear standpoint against extremism from the universities side could make it possible for extremism to prosper at the universities, and students with extremist opinions may be radicalized and recruited to extremist organizations and terrorism. What are the universities standpoints in the matter whether universities should promote democracy and prevent and restrain extremism and the recruitment of students to extremist organizations? During the study I have mainly been using primary material in the shape of semi structured interviews with predecessors of four Swedish universities.
Branding in Trade Unions - case of Unionen
Trade Unions are finding it increasingly challenging to appeal to employees and all trade unions alike are encountering new challenges to attract and retain members. Additionally a more diversified and educated labor market is creating demands for trade unions to better meet individual needs. The purpose of this study was to explore and analyze the role of branding in Unionen, the largest white-collar trade union in Sweden, and how branding efforts help in attracting and retaining trade union members. The theoretical foundation of this thesis is based on theories related to corporate branding and relationship marketing. Furthermore, the study develops and introduces the concept of member branding in the context of trade unions.
Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.
Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.
Effects of milking system on plasmin and plasminogen activity in bovine bulk milk
Protein is an important component in various milk products and has a crucial role in the final quality. Excluding non-protein nitrogen, bovine milk contains about 3.3% protein whereas about 80% of this fraction consists of casein. There are four major members in the casein family: ?s1-casein, ?s2- casein, ?-casein and ?-casein. Proteolytic enzymes are the cause of degradation of the economically important milk proteins.
Svårigheten för en revisor att verifiera posten goodwill
Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.
De kan säga dig vad en pommes frites är, men inte en potatis... : En studie över amerikanska överviktspreventiva skolbaserade program
This study has focused on obesity prevention efforts in schools in the United States of America. The study was conducted in two states, Oklahoma and New Hampshire. In New Hampshire, the study was focused on more minor efforts which were the "CSHP", HEAL, Early Sprout, FIT, AFHY, 5210, and Kids CATCH Club. In Oklahoma, the focus on the study was on the program It's All About Kids.Method: Unstructured interviews and observation, analysis from an national policy document. A total of seventeen interviews conducted, seven of them in New Hampshire and ten in Oklahoma.
"Konflikter bidrar till en levande verksamhet" : En kvalitativ studie om ledarskapets inverkan vid konflikthantering i privat och offentlig äldreomsorg
This study is based on interviews with four managers in public elderly care and four managers in private elderly care. The aim of this paper is to examine how these managers are experiencing their leadership in relation to conflict management, and if the managers leadership differs depending on private or public elderly care. Leadership and conflict management are theories that have been used in order to analyze the empirical findings. Previous research that has been used in the study concerns ?leadership/leadership styles?, ?conflict management?, ?to be active in the private/public elderly care?.
Bilden av Sverige i morgondagens EU : offentlig diplomati i en föränderlig värld
Purpose/Aim: The purpose of this paper is to describe how a number of strategically selected employees at the Swedish Institute, with the purpose to promote Sweden in the world, look at the challenges facing Sweden concerning nation branding in the new era of cooperation within the European Union. I examine how these people look upon the work of public diplomacy and nation branding in order to actively participate and influence the EU's common communications platform.Material/Method: The method used in this thesis is qualitative interviews. The reason why I chose this method is because I consider it to be the most appropriate in order to collect information about how these selected employees at the Swedish institute regard the challenges that lay ahead in terms of nation branding within the European Union.Main results: On the basis of the results I have gained by dint of the analysis, it can be concluded that it is of utmost importance to take the societal changes, which are a result both of the worldwide globalization and the EU cooperation, into consideration when designing a future communication strategy for the Swedish Institute. The nation-state continues to play an important role in Sweden, but its importance is declining as the EU cooperation is progressing. The citizens? identity plays a crucial role in designing a nation?s communications strategy, and from the analysis I conclude that we move not from a Swedish to a European identity, but towards a pluralistic union where multiple identities meet under one umbrella; the EU..
DET ÄR DE SMÅ TINGEN SOM GÖR DET... Rakknivens respektive pincettens roller och dualism i den nordiska bronsålderns samhälle
ABSTRACTThe aim of this essay is to analyze and discuss the razors? and tweezers? roles and dualism between them in the Nordic Bronze Age societies. This paper is an attempt to investigate what these little things can tell us about the people that were buried with them. For this purpose I have examined material of burial that consist of finds of razors respective tweezers and their connection with artefacts in the graves. I have done a comparative and contextual study together using quantitative and qualitative methods to investigate their roles and dualism.
Gallring i allmänhetens tjänst? : en kvantitativ undersökning om gallringsprinciper på svenska folkbibliotek
The purpose of this bachelor's thesis is to examine how public libraries in Sweden handles their weeding procedures. A series of questions are asked: How does libraries in Sweden motivate weeding? What principles constitutes the procedure of weeding? Which aspects are given most importance when weeding is decided. How does views on weeding differ between libraries of different sizes? How does longer or shorter professional experience influence the view on weeding? The study was done through an online questionnaire which was sent to a number of staff members on different libraries via e-mail.