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4389 Uppsatser om Small and medium sized auditing and accounting practices - Sida 23 av 293

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.

Det mindre företagets räddning? : en studie om hur ekonomisk brottslighet kan undvikas genom en intern kontroll

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Utepedagogik, drama och bild : språkutvecklande arbetsmetoder

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.

Hot och våld inom socialtjänsten: socialsekrterares uppfattningar om hot och våld

The purpose of this essay was to investigate socialworker's perception of threats and violence in their daily work from the perspective of power. In order to obtain as clear and distinct responses as possible, I used qualitative interviews for this study. The respondents represent a "socialförvaltning" that handles financial assistance in a medium-sized city. This department was chosen because the socialworkers that handle financial assistance at this department have been identified by the media as particularly vulnerable. The study showed that verbal threats are commonplace but physical violence is rare.

Ödet i omvärldens händer : - En kvalitativ studie av humanitära hjälparbetares motiv och riskuppfattning

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.

Upplysningar om risker och osäkerhetsfaktorer

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

Psykometriska egenskaper och prediktiv validitet hos den svenska versionen av Reumatoid Arthritis ?Work Instability Scale (RA-WIS)

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 använder pedagogerna och barnen datorn i förskola och i förskoleklass?

The purpose with my degree project is to investigate the use of computers within the daily activity in three preschools and one preschool class. I have designed a survey that I distributed to the staff. The purpose of my work is to investigate how a number of preschool teachers and children in a few preschools and one preschool class in a medium-sized Swedish town are using the computer in their activities.My study shows that the computer is frequently used, both of the children and teachers, but also together. The children in my study are using the computer to play games, listen to music, and go into the websitewww.youtube.com, but also in order to write and count.  The teachers primarily use the computer to document, check their e-mail and listen to music.

Det krympande klassrummet : En studie av högstadielärares förutsättningar i ett reformerat skolsystem

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

Polyfona positioner i pendlande praktik

The purpose of this study is to contribute to our knowledge about what methods? teachers say they use in the work with pupils? early reading acquisition, and how they evaluate the pupils´ reading development. I also like to find out what educational interventions teachers believe that pupils with reading difficulties need, and how they say they work to meet the needs of these pupils. The project is based on the following questions: What methods do teachers say they use in the work with pupils early reading acquisition? What extra resources do teachers consider that pupils with reading difficulties need? How do teachers evaluate children's reading development? In order to answer my questions, I've done qualitative interviews with three teachers, at two schools, in two medium-sized municipalities.

Identity Construction of Young Professionals in a Late Modern Emotion-Intensive Context: Multiple Faces of Family Discourse in a Big Four Auditing Firm

Purpose: The purpose of this thesis is to study the adaptation of recently recruited young professionals to a top consulting firm through their identity construction efforts. We analyze the influence of a major organization-related discourse on young professionals in order to account for the effects of emotional labor on their adaptation to work. Methodology: We have studied our empirical material in the light of a reflexive pragmatic approach. Thus throughout the analysis of interview material, we try to interpret carefully the material from various perspectives. As authors, we also reflect critically upon our own interpretations.

Is less more?

Back in the 1950s Marilyn Monroe and her hourglass shaped body was the aesthetic ideal for how models were to look like. Nowadays, the tide has turned. Research has shown that female models are becoming increasingly taller, narrower and straighter. This trend has occurred despite the fact that both men and women (still) prefer medium sized women with curvy bodies. This essay examines if this trend can be justified from a marketer's perspective.

EN STUDIE AV AT-LÄKARES INFORMATIONSSÖKNINGSBETEENDE I OLIKA PRAKTIKER

AbstractInformation and information seeking have always been important parts of society. How behavioural patterns of information seeking manifest themselves are partly due to individual prerequisites and partly due to the practice where the seeking of information is conducted.The aim of this study is to investigate a group of newly examined physicians? experiences of information seeking behaviour in their educational practice and in their professional practice. The two practices are related to each other but still very different. This makes it interesting to study whether individuals? information seeking behaviour changes when they move from the educational practice to the professional.The theoretical framework for the current study is a socio-cultural one.

Ska vi leka Bornholm : En studie om Före Bornholm i förskolorna

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Definitionen av ett Investment Entity - En studie av de underliggande kriterierna i ED/2011/4 Investment Entities utifrån princip- och regelbaserad redovisningsteori

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

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