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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 47 av 292
Social samvaro i sociala medier : En studie om digitalt utanförskap hos äldre
This study focuses on trying to understand the attitudes of people born in the 1940?s concerning their view on social media. This 1940?s group has been growing on the social networks such as Facebook, but their usage is not active. Therefore, the purpose of this report is to understand in what way they are affected by the using of these platforms.
Small scale dairy farming in Zambia
Milk yield levels in dairy cows are influenced by many factors such as nutrition, breed, health status, management and environment. This study was conducted among small scale farmers in Zambia, where the climate can be dry for up to six months per year and cause a lack of green pasture for livestock and on-farm produced feed. The purpose of this study was to identify management factors that can influence milk yield at small scale dairy farms in Zambia, and present advice that could improve productivity, without the need of expensive investments. The study included semi-structured questionnaires presented to the farmers (n=29) including questions about cattle management and milk production. Testing of somatic cell count (SCC) with DCC (DeLaval Cell Counter) from herd milk samples (n=56) and observation of housing and animal body condition on-farm was also made.
Ahmed, Adam och de asatroende : En undersökning av två samtida skildringar av offer i den fornnordiska religionen
This essay takes its start in the problematic situation concerning source material in the study of the Norse religion before the Christianization of Scandinavia. There is a lack of written sources from the time when the religion was still practiced. There are plenty of archeological sources economic situation than their religious beliefs. The Icelandic stories written in the 13th and 14th centuries give us a broad pictureof the Norse mythology, but the writers were Christians which makes their reliability questionable.The focus of this essay is therefore on two texts written during the time when the Norse religion was still in practice. The first source is the travel notes written in 922 by the Muslim scholar Ahmad ibn Fadlan who met a group of the Rus? people.
Projektverksamhetens"early-warner"- en jämförande studie om projektcontrollerns funktion
Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.
Modebloggarnas dolda budskap?
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Styrr?ntans olika effekt p? bostadsmarknaden - En komparativ studie om hur bostadspriserna p?verkas olika av r?ntef?r?ndringar i stora och sm? st?der.
This quantitative study aims to investigate whether there is a difference in the effect of the policy rate on the price per square meter for condominiums between small and large cities in Sweden. The study encompasses a total of seven Swedish municipalities, of which three located in large cities and four in small cities. Data regarding housing sales and additional variables have been collected for all municipalities, and the price per square meter is the dependent variable in the regressions performed on the dataset, which constitutes the empirical basis of the study. The aim is further to contribute to an increased understanding of how the effect of the policy rate might differ between Swedish cities and why. The results of the study show significant differences in how the policy rate affects the price per square meter in a small city compared to a large city, with the effect being greater in the latter.
Lätta människor, men svårt språk! : En studie av flyktingars upplevelse av integration.
The aim of this study was to explore refugees experiences of an introduction program in a small Swedish municipality. The study was based on semi-structured interviews with six refugees and was conducted to explore how the introduction program contributed or has not contributed to feelings of being integrated. Our informants have got different backgrounds but have all been forced to flee their home country to Sweden. The interview data was interpreted through earlier research, theories about social exclusion and concepts which were relevant for our study. Our study showed that the informants felt kindly received in the small municipality.
Platta kontra bok : En undersökning av elevers medieupplevelse av respektive medium
Uppsatsen syfte är att undersöka elevers medieupplevelse av medierna läs- och surfplatta samt tryckt bok, då läsupplevelsen kan påverkas av medieupplevelsen. Frågeställningarna är av didaktiskt karaktär och rör eventuella skillnader mellan medierna, samt de eventuella pedagogiska konsekvenser som följer.I bakgrunden ligger fokus på läsning, språkande och medium. Utgångspunkten är ett historiskt perspektiv som leder fram till nutid, där ett genusperspektiv och ett pedagogiskt perspektiv aktualiseras.Undersökningen bygger på enkäter och intervjuer och rör således tre undersökningsgrupper från två olika skolor. Eleverna som ingår i dessa grupper går på högstadiet eftersom lässtatistik indikerar att det är i högstadieåldern läsningen börjar gå nedåt. Undersökningen koncentreras i enlighet med frågeställningarna på medieupplevelse och läsupplevelse kopplat till främst skola och undervisning.Resultatet visar att en skillnad mellan medieupplevelsen av platta och bok finns.
Den perfekta informationsspridaren? En komparativ studie av tre organisationers intranätanvändning
This is a comparative study of the use of intranet in three organizations. The organizations are one help organization, one hospital and one business company. The intranet is a relatively new medium and it might still not have been accepted by all potential users, which is a waste of resources both for the individual employee and for the overall organization. It is therefore necessary to investigate if there are any differences between organizations concerning the needs of intranets. Our purpose with this study was to deepen the understanding of the use of intranets as a channel of organizational communication and thereby acknowledge the users´ needs and opinions of the intranet.
Strategies for Goodwill Allocation
Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.
Informationskompetens i pedagogiska praktiker: Gymnasielärares syn på elevernas informationssökning vid projektarbete.
The main purpose of this thesis is to examine upper secondary school teachers? views of their students? information seeking practices and their perspectives on consider the concept of information literary. The theoretical framework consists of a sociocultural perspective and the empirical material has been collected through interviews with six upper secondary school teachers. The material is analyzed phenomenographically and revealed three practices. Social science teachers consider the library and librarian to be valuable resources for students? information seeking, particularly in view of information overload in society today.
En kvantitativ studie om lärares inställning till och arbete med Nationella Prov : En enkätstudie i syfte att beskriva lärares uppfattning av huruvida NP bidrar till likvärdig bedömning och ökad måluppfyllelse i mellan ? och högstadiet.
The level of increased central government that we have experienced during the last decades in school, for the purpose of increasing equality and to adapt the Swedish school to a certain international standard, clearly shows that increased control scarcely leads to improvement.The aim of this paper is to examine whether teachers believe that national tests contribute to equivalent assessment and increased goal attainment. Furthermore the teachers? attitude towards and work with national tests is described. The paper is written from a school improvement perspective, where good examples from current research on what creates increased quality in school meaning increased goal attainment and equivalent assessment are related to research on school effectiveness and increased testing in schools. The study builds upon a quantitative survey among teachers in upper primary - and secondary school in a medium-sized municipality in Sweden.The result shows that the teachers have a somewhat more positive than negative attitude towards national tests, as a whole.
Diagnosens betydelse : En kvalitativ undersökning om gränsdragning, kategorisering och fördelning av resurser i det sociala arbetets praktik ? exemplet ADHD
The aim of this study is to examine if and how the diagnosis of ADHD is important for the social practice delimitation to obtain an understanding of how the sorting and categorization of clients affects the distribution of resources. In a qualitative approach, the study is based on eight semi-structured interviews in five different social practices. Young adults diagnosed with ADHD who need society's help and support, constituted our focus in the study. The selection is based on gaining an understanding of how the client process proceeds. The interviews were supplemented with documents, such as legal and internal methodological support.
Datorspel i gymnasieskolans svenskämne: "Ett intressant medium" eller "lek"?
Syftet med denna studie är att ge en bild av hur lärare i svenska på gymnasiet ser på datorspel som texter inom ämnet svenska. Inledningsvis har en enkätundersökning genomförts bland svensklärare på gymnasiet i Luleå och Bodens kommuner, därefter har kvalitativa intervjuer med tre lärare genomförts med enkätsvaren som grund för ett strategiskt urval. Resultaten visar att de studerade lärarna generellt sett har låg kunskapsnivå och få erfarenheter av datorspelande. De vittnar dock om att spelandet är vanligt hos deras elever. Flera respondenter har aldrig kommit på tanken att nyttja datorspel som text och hänvisar detta till brist på engagemang och kunskap om spelen.
Revision av företag som outsourcar ekonomifunktionen : -Så tänker revisorn
Det finns idag en stark trend bland företag att outsourca hela eller delar av sin ekonomi-funktion, det vill säga att anlita en extern redovisningsbyrå. Sveriges Redovisningskonsulters Förbund, SRF, har idag 4 500 auktoriserade redovisningskonsulter som medlemmar. Dessa anlitas av mer än 200 000 företag. Denna ökande trend har givit upphov till en helt ny och unik problematik kring hur granskningen av dessa företag ska gå till. Det finns i dagsläget en revisionsstandard, RS 402: Revisorns övervägande vid revision av företag som anlitar servicebyråer, som föreskriver att revisorn ska ta hänsyn till hur redovisningsbyrån påverkar företagens redovisningssystem och interna kontroll. Uppsatsen är en kvalitativ flerfallsstudie vars syfte är att undersöka vilka ställningstaganden revisorn ställs inför vid revision av företag som outsourcar ekonomifunktionen.