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3322 Uppsatser om Role of the auditor - Sida 59 av 222
Dietrich Bonhoeffer och den religionslösa kristendomen ? eller att vara kristen är att vara människa
The overall purpose of the essay is to analyse what Dietrich Bonhoeffer meant by Religionless Christianity. For this I have chosen to use the substantial idea analysis.I first came across the concept of freedom of religion to Christianity and Religionless Christians, in the book Dietrich Bonhoeffer: Tankar om en 1900-talsmartyr by Martin Lind in which he discusses what Bonhoeffer might discuss with Religionless Christians. This book is therefore the origin of the selection of literature I have chosen to use in the essay. Bonhoeffer writes several letters from prison about the movement he sees towards a new phase in human history, in which man can no longer be religious. However, Bonhoeffer uses the word religion in such a way that its content cannot be clearly determined.
Redovisning i fackförbund : Visar den resultat och ställning?
Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.
Lilla Hjärtats två ansikten : En diskursanalys av debatten om en barnboksfigur
In the autumn of 2012 the fictional character ?Lilla Hjärtat? created by the Swedish authorand illustrator Stina Wirsén, became a much-discussed topic in Swedish media. Thisfollowing the premiere of the children?s film ?Liten Skär och alla små brokiga?.Stina Wirsén is an established and well-acclaimed name in children?s literature. ?LillaHjärtat?, a jet-black doll, had become one of many popular characters in her books.
Sexualiserade rykten - en del av vardagen? : En studie av några unga kvinnors förhållningssätt till rykten.
The purpose of this thesis is to understand the ways in which rumors affect the everyday lives of a few young women. The questions are: What kinds of rumors do the young women find are the most common? How do they respond to these rumors? Do the rumors affect their everyday lives and if so, how do they react to them? Do they resist them? Do they feel limited by them?The empirical data was collected through unstructured interviews (focus groups) with three groups. The groups discussed different themes without prompting questions by the interviewer and it was clear that rumors played an important role, in multiple ways, in the lives of the young women. The most common rumors were sexualized and were mostly concerned with the view that the young women should not engage in ?too many? heterosexual relations ? preferably none.
Fyra forskares informationsförsörjning och bibliotekets roll i denna process : en fallstudie på AstraZeneca R&D i Lund
Information is essential in order for pharmaceutical companies to be successful. This essay focuses on the information provision of pre-clinical scientists at AstraZeneca R&D Lund, and the role of the company library in this process. In semi-structured interviews, four pre-clinical scientists were asked to describe their information provision regarding what type of information they need, how they find it and what sources of information they use. Four librarians from the company library were also interviewed to give their perspective on the information provision of pre-clinical scientist. The study also aimed at comparing the image of the process as described by the scientists themselves and the librarians.
Konsten att planera kreativitet : En kvalitativ studie om ett antal utvalda grafiska formgivares a?sikter om strategiarbete i designprojekt samt om yrkesrollen grafisk formgivare.
The study addresses the field of design as a profession and examines the views on strategic management in a design project among nine selected graphic designers. The graphic designers who participate in the study are permanently employed at design companies in Stockholm. The study has a qualitative approach and the method is based on face-to-face interviews. We have chosen to examine this subject due to the opinion among professionals that strategic management in the design industry has increased during the last decades. There is a belief that strategic management in some cases are used too extensively as a way for design companies to make more money.
Den dialogiska flätan : En studie av det pedagogiska mötets betydelse i den individuella sångundervisningen
The dialogical plait in individual vocal educationThesis in Music Education by Jannike Huss. Part of the work for the master´s degree. Studies from School of Music, Theatre, and Art, University of Örebro, 2010. Available from Örebro University, SE-701 82 Örebro, Sweden. Original in Swedish.This thesis treats the value of communication for individual vocal education on a higher level.
Att arbeta med ensamkommande flyktingbarn : En kvalitativ studie ur ett personalperspektiv på HVB-hem
The aim of this study is to investigate what kind of support unaccompanied children needs when arriving in Sweden, according to the staff that is receiving unaccompanied asylum seeking children in Sweden. The method is qualitative and is based on interviews and previous research. The result shows that the main subjects who were of interest from the interviews are elementary need, the support offered, security, ?parental gestalt?, education, leisure, obstacles in the work.All the interviewees describe young people's needs very different when it differs from person to person. The support children receive is the most important factor that unaccompanied children need to be developed and get a better and safer life.
Jakten på de optimala lösningarna : En vetenskaplig essä om förskollärarens ansvar och yrkesetik
Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.
Francisella tularensis subspecies holarctica : the curious case of a water- and mosquito associated bacterium in Sweden
Francisella tularensis, the causative agent of the zoonotic disease tularaemia, is highly contagious and potentially fatal for a wide range of wildlife species of the northern
hemisphere, also humans. Although recognized as a pathogen for over 100 years, much still remains to be elucidated concerning the ecology and transmission of the bacterium, hence this literature overview aims at compiling data regarding the aquatic association and the role of
mosquitoes in transmission of Francisella tularensis subspecies holartica, the sole subspecies in Sweden. While a linkage between the bacterium and natural waters stands beyond dispute, there is no consensus in the literature concerning its potential as a reservoir. However, two
prevailing theories can be distinguished; one proposes the water association being mammaldependent and thus merely the result of contamination from semi-aquatic mammals living in
close vicinity to the water source. The other, quite contrary, suggests mammal-independence and hence that water, possibly in association with protozoa, serves as an environmental reservoir for the bacterium.
Revision : en bransch i förändring
Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.
Konflikterna mellan IFRS for SMEs och Årsredovisningslagen
Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.
Kropp och knopp : En textanalys av läroböcker ur ett genusperspektiv
The digital era has led to technical advances that have transformed the role of the public library from being a place that is used only through physical visits and material, into also being a virtual space that can be accessed by users from outside the library through Internet-based access to e-media such as e-books and streamed or downloadable audiobooks.The aim of this study is to examine how the role of public libraries in Stockholm County has changed in the process of developing into digital libraries: how this has affected their organisation, work methods and strate- gies, as well as their accessibility. The theoretical framework of the study draws on Michael K. Bucklands theory of information accessibility, which is based on six factors of access that are determined by different types of barriers. The methodology is based on a combination of quantitative and qualitative methods. Primary data was gathered through an empirical survey, which consisted of a structured questionnaire distributed to most of the public libraries in Stockholm County and semi-structured interviews with selected librarians and experts for further in-depth understanding.
Boksamtal : Intervjuer med bibliotekarier och deltagare i olika litteraturcirklar
The purpose of this masters thesis is to examine how librarians work in a literary educational role with literary circles for adults and youth, in public libraries and at school. The study also examines whether participation in book discussion groups has any effect on participants and librarians regarding changes in reading habits and in personal development. Another aspect investigated was how participants experienced the atmosphere in the group. We have conducted qualitative interviews with five librarians who have lead different literary circles and with two participants from each literary circle. In all 13 interviews were conducted.
Förväntningsgapet : en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykte
Sammanfattning - "Förväntningsgapet - en jämförelse mellan revisorers upplevelser på förväntningsgapets påverkan på revisorns oberoende och rykte?Datum: 29 maj, 2013Nivå: Kandidatuppsats i företagsekonomi FÖA300, 15 HPInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens högskolaFörfattare: Oscar Johannesson, 12 augusti 1991 Maria Pettersson, 17 juli 1990Titel: Förväntningsgapet ? en jämförelse mellan revisorers upplevelser av förväntningsgapets påverkan på revisorns oberoende och rykteHandledare: Angelina SundströmExaminator: Cecilia ErixonNyckelord: Förväntningsgap, revisor, oberoende, rykteFrågeställning: Hur upplever godkända och auktoriserade revisorer att förväntningsgapet påverkar revisorns oberoende och revisionsprofessionens rykte?Syfte: Syftet med uppsatsen är att beskriva hur revisorer upplever förväntningsgapet mellan revisor och klient samt hur förväntningsgapet påverkar revisorns oberoende och rykte.Metod: Studien var av kvalitativ karaktär och baserades på sex kvalitativa intervjuer med godkända och auktoriserade revisorer verksamma i Eskilstuna och Västerås. Den insamlade litteraturstudien bestod till största del av vetenskapliga artiklar hämtade i databasen Discovery. Empiriinsamlingen jämfördes med litteraturen i referensramen för att undersöka de intervjuade revisorernas erfarenheter gentemot tidigare forskning.Slutsats: Studien visade att syftet med revision är att kvalitetssäkra och ge trovärdighet åt de finansiella rapporter som samhället förses med. Vidare indikerade studien att revisorn får ett överdrivet ansvar när klienterna ställer orimliga krav på vad revisorn skall, kan och får utföra.