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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 22 av 292

Gamers and Game Design: Incorporating Users in the Design Process

This paper deals with the difficulties of applying user-centered design practices as an independent developer, based on the visualization of a game concept in the form of a prototype. The aim is to evaluate the usability of user-centered design practices, specifically in the field of games development. Throughout this paper, I will give an account of the methods used for testing, as well as a review of previous research done in this field of study. Finally, I will end with a discussion regarding the pros and cons of user-centered design, as well as some thoughts about its importance in similar projects..

Utvärdering av Skogens Dag i Borås 2005 evenemanget som informationskanal

The purpose of this thesis is to examine Skogsstyrelsens event Skogens Dag as an information channel by looking at information use and information behaviour during the communication process of the event. This is done by examining the aims of Skogsstyrelsens information distribution during the event in relation to its outcomes. The evaluation is focused on long term effects on the target group and it is restricted to Skogens Dag in Borås 2005. The question this thesis intends to answer is: How does the event Skogens Dag function as a tool for information distribution? The theoretical background gives an account of the communication process as well as the relevant aspects of marketing, social marketing, campaigns and public relations, as these are communication attempts that can use an event as a medium.

Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Implementation av ett kunskapsbas system för rough set theory med kvantitativa mätningar

This thesis presents the implementation of a knowledge base system for rough sets [Paw92]within the logic programming framework. The combination of rough set theory with logic programming is a novel approach. The presented implementation serves as a prototype system for the ideas presented in [VDM03a, VDM03b]. The system is available at "http://www.ida.liu.se/rkbs". The presented language for describing knowledge in the rough knowledge base caters for implicit definition of rough sets by combining different regions (e.g.

Trust within small-scale forest management - a local case study in Southern Sweden

In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.

Att hitta Ett hem vid världens ände: Om sexualitet och könsidentitet vid ämnesordsindexering av skönlitteratur.

This master thesis aims to examine the process of indexing fiction when it comes to area of sexuality and gender identity. The empiric work that forms the basis of the thesis are three investigations:(a) examining the current status of indexing fiction within the catalogues of six Swedish medium-sized libraries;(b) interviewing librarians who allocate the subject headings; and(c) an analysis of the Swedish subject heading system Att indexera skönlitteratur.This will be concluded with an analysis of the gathered material through queer theoretic standpoint with the help of critical classification and its inclusion through separation, and marginalization where subjects that differs from the norm is included but only by being separated from the norm, or ignored totally. This will show that there are similarities with how different groups get treated within the classification systems and how they are treated in subject heading indexing. An example of this in Att indexera skönlitteratur is that heterosexuality never is mentioned in the subject heading but is always present as the silent norm, while gender identity is marginalized through exclusion of the subject heading, and related words are instead being included under sexual identity..

IAS/IFRS : ett regelverk för alla?

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Arbetsplatsmobbning : - Är inte att kleta senap på någons brallor!

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Är Sambandet Mellan Utdelningsandel och Framtida Vinsttillväxt Positivt

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Smärtbedömning ur ett sjuksköterskeperspektiv

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

Lean Product Development för små och medelstora företag : En projektmodell för produktutveckling

I dagsläget är det svårt för företag att behålla en stark marknadsposition och utmaningen ligger dels i att regelbundet presentera nya produkter på marknaden och ständigt skapa nya innovationer. Genom att använda sig av Lean Product Development i produktutvecklingsprocessen kan företagen anta utmaningen. Det kan dock vara svårare för små och medelstora företag då de kan ha begränsade resurser. Syftet med denna studie var därför att ta fram en projektmodell för produktutvecklingsprojekt i små och medelstora företag. Studien bygger på kvalitativa forskningsmetoder där sekundärdata samlades in genom både bibliotekskatalogen vid Mittuniversitetet och sökningar i forskningsdatabaser på Internet.

Vårdtyngdsmätning inom allmänkirurgisk vård

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

Hur används historia? : en historiebruksanalys av gymnasiets läroplan i historia 1970-2011

A new curriculum, entailing news for teachers as well as students, was implemented in 2011. Among other things History has been given a more prominent position in that every student will now study the subject. Can this decision lead to history being used more in the future?The aim of this thesis is to study the new curriculum, Gy11, as well the Lpf94 and Lgy70, based on Klas-Göran Karlsson´s typology where the use of history is divided into seven different categories. I will analyze the curricula, looking at what different uses of history that can be discerned as well as what changes have been made over time.

The use of artificial insemination in dairy farms in urban/peri-urban Kampala, Uganda : a study of knowledge, attitude and practices

Uganda is one country with fastest growing populations in the world and with more than 25% of the population living in poverty. There is a rapid rural urban migration with increasing demands for food for low income earners especially in these areas. One way to mitigate food insecurity is to increase milk and meat production efficiency, and thus reproductive performance of cows is crucial for good production. A well-documented strategy for improving dairy cow productivity through faster genetic improvement is to breed dairy cows using proven semen via artificial insemination (AI). AI has been used in Uganda for over 60 years but only less than 10 %, a small population of the country?s herd has been bred that way. The aims were to study knowledge, attitude and practices factors influencing cow fertility results on dairy farms around Kampala using AI and to propose ways of promoting increased use of AI in Uganda.

Hur revisionsbyråer använder sig av sociala medier vid rekrytering - Fallstudier av Grant Thornton och Ernst & Young

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

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