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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 34 av 292

Begravningen och Luther ? en studie av Luthers spår i Svenska kyrkans begravningsritualer

This study is a reception analysis regarding the theology of Martin Luther, specifically in the areas of eschatology and anthropology, in to the funeral practices of the Church of Sweden (Svenska kyrkan).The main theme in the anthropology of Martin Luther is that of the freedom of all men and women. The price that we have to ?pay? for this freedom is that we need to act as humble servants to all other persons.The eschatological view of Martin Luther tells us that the only condition we need to fulfill in order to be admitted into God?s kingdom is faith alone.The Church of Sweden and their views on anthropology and eschatology are inspired by the writings of Martin Luther as it proclaims itself to be of evangelical Lutheran denomination, but it has incorporated other views as well over time.The conclusions of the study is that the principals guiding funeral practices, including eulogies held by priests during the funeral services, are in fact influenced by the anthropological and eschatological views of Martin Luther, and the study concludes that the theology of Martin Luther is a very good stand point for the Church of Sweden to stay relevant in today?s society..

Webbsidans funktion i marknadskommunikationen: Rapport 2: Aktiva företag

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

Mätning och utvärdering av innovation : "What gets measured gets done"

This Master of Science Thesis was a complement project to the PIEp study MENTOL, carried out at a Swedish midsize medical device company.. PIEp nationally works for a long-term increase of the innovation capability of people and organizations. The purpose of this study was to find measuring parameters of innovation that fit medium-sized technological companies and organizations, Another purpose was to evaluate an innovation investment at the company, consisting of external consultant?s education of key personnel in innovation, and a two day innovation seminar with all personnel at the company participating. The methods used during this Master of Science Thesis were: feasibility and literature studies about innovation and innovation measurements, quantitative and qualitative interviews, surveys and workshops.For an accurate measure of innovation it is crucial to a have full understanding of what innovation is, and clarity of the purpose of the measurement itself.

Redovisning av pågående arbeten och principen om rättvisande bild : ett revisionsperspektiv

The purpose of this quantitative study has been to investigate teenager?s perception of obsessions and compulsive acts. Teenager?s perceptions and experiences as well as connections between the taboos surrounding the topic and the perception have been examined. The study has taken in to consider gender perspective, in regards to certain topics.

Tecknade serier i bokhyllan: En studie i hantering och förvaring av tecknade serier på svenska folkbibliotek.

This thesis investigates the situation for comics in Swedish public libraries. The main questions is separated into two groups, the first dealing with the physical situation were we investigate placement, cataloguing and shelf arrangement. The second deals with the librarians attitudes towards comics and how they may affect their work. The base for this thesis is the idea that the comic medium may sometimes be treated different than the rest of the libraries collections. Because of this, a theoretical basis is developed which focus on different views on comics.

Learning by doing - En studie om hur små managementkonsultfirmor arbetar med kunskap

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

Utomhuspedagogik : En studie om förskollärarnas förhållning till och arbete med utomhuspedagogik

Abstract The purpose of this paper is to investigate teachers´attitudes to and work with outdoor education in preschool. The aim is also to identify the opportunities and barriers that exist to conduct outdoor education. In my research I have interviewed six preschool teachers in a medium sized municipality, where five of the teachers worked in the suburbs to the Big City and one teacher worked in the downtown Big City. All respondents in the study were in favor of conducting outdoor education. The respondents claimed that it promoted children´s health and motor skills. The result also shows that the teachers saw a great opportunity for learning related to outdoor education, by using the resources of nature.

24 - timmars ungdomar : ständig uppkoppling och stress?

The purpose of this study was to understand what the professionals experiences are of stressed youth. We did a qualitative study with interviewing three school nurses, one welfare officer and two recreation leaders. Research is saying that stress is increasing among the youth and that girls are more stressed than boys. It also says that medium is a big consequent for that (ex. Brun M.

Webbsidans funktion i marknadskommunikationen: Rapport 1: Passiva och reaktiva företag

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

Intern kontroll : Inom mindre grossistföretag

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Skatteverkets kontrollverksamhet idag och i framtiden - samt dess effekter på skattebeteendet hos småföretagare

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Insamlingsorganisationer - vad förklarar omfattningen av redovisningsprinciper?

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

Kreditbedömning : -en studie om hur banker kontrollerar informationen från fastighetsbolagen

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

I Piotroskis Fotspår : Förslag på förbättringar av Piotroskis hög book-to-market investeringsstrategier

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.

LOCAL ADAPTATION IN EMERGING MARKETS ? in theory and reality : Study of the Swedish subsidiaries in China

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

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