Sök:

Sökresultat:

1089 Uppsatser om Smaller audit bureaus - Sida 38 av 73

Barngruppens storlek i förskolan ? en kvalitetsfråga? : Sex pedagogers reflektioner

This research is about six pedagogue´s and their reflections about the size of the children´s group in the preschools. Then I will discuss the pedagogue?s recommendation on the significance of the size of a children´s group learning and development and it´s practical significance for the preschool function. The pedagogue?s statements will be discussed in relation to The Swedish National Agency for Education (TSNAE) guidelines on group size.The theoretical framework of this essay will take an overview of the social cultural perspective, the group size and its significance for both the children´s learning and development, for interaction and communication and TSNAE advice and guidelines.

Betydelsen av anlagda våtmarkers area och ålder för förekomst av sjöfågel inom Linköpings kommun

The aim of this study was to examine what impact restored and constructed pounds and wetlands have on waterfowls in the area of Linköping. The birdlife in five constructed wetlands werechosen to investigate if specific factors like age, size and vegetation affected the avian diversity in wetlands. Also, extra focus has been given to the threatened Horned Grebe (Podiceps Auritus), breeding in the studied area. The results showed that the number of species as well as individuals of waterfowl and Horned Grebe changed over time in what might be a result of succession in the wetlands. Comparing the number of birds to the size of the wetlands showed a clear correlation. Larger areas inhabited greater numbers of species and individuals.

"EFFEKTIVARE PLANPROCESSER - BOSTÄDER PÅ BEKOSTNAD AV MEDBORGARINFLYTANDE?" : - Förändringar i PBL ur en demokratiaspekt

The aim of this thesis is to examine whether law reforms in the detailed planning process can be an aspect that gets in conflict with the citizens rights to participate in the Swedish planning through dialogue, and how five chosen municipalities are working with citizen participation. To be able to answer the aim of the thesis a literature study and five semi-structured interviews was performed in purpose to get wide-ranging information from municipal officials working with detailed planning handling. Law changes that aims to make the detailed planning process more efficient has been implemented partly to satisfy the needs of dwellings since the detailed planning process among master builders seems to be slow and inefficient, which to the them means higher costs. The requirement on having a detailed planning program was taken away when the new planning law was adopted year 2011. The planning program was including a moment of citizen dialogue. The case studied municipalities have not been affected in this law change arguing that it?s still possible to bring a program if needed.

Musik på Internet framtiden för bibliotekens musikavdelningar?

The purpose of this thesis is to discuss the possibilities of, and interest in, a digital download service at the music departments of the libraries. I chose to conduct my study at the city library of Gothenburg. I studied the legal download services that exist today and I did a statistical survey among the users of the music department, followed up by interviews to see how they took to the idea. From the inquiry I learned that a majority of the users was negative to having a digital service replacing the physical department, although a majority was positive to try a digital service. I also used the inquiry to compare the reasons for downloading music to the reasons for borrowing records from the library, but there was no significant difference.

Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.

Skyltningen i Stockholms innerstad : Är den användbar för turister?

The purpose of this essay is to investigate if signage for tourists in Stockholm is enough to easily find your way to attractions and public modes of transport and how the city works with the issue. Triangulation was chosen for the essay, that is, a mix of qualitative and quantitative methods. A survey of 100 tourists was carried out in the Old town of Stockholm and interviews were made with stakeholders in the tourism industry and signage policy in Stockholm. The survey showed that most of the tourists found it easy to find their way in Stockholm and that they were content with the signage. Few of the tourists thought it was difficult to find their way in Stockholm.

Nationellt uppdrag och internationellt samarbete ? Nationalbibliotekens bevarandemetadata för digitalt skapat material

The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.

Svårigheten för en revisor att verifiera posten goodwill

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.

Svensk kod för bolagsstyrning : Vem finner nytta med den?

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

Kvällspressens nyhetsvärdering på förstasidan : En sensationell utveckling

Our premiss in this study is the escalating competition in the swedish newspaper market, which have become an issue regarding smaller editions for the newspapers, and some scientist have claimed that this has brought an sensational touch to their news. With this in mind, we have studied if a sensational touch is brought to the two biggest Swedish newspapersAftonbladet?s and Expressen?s first pages. Our purpose with the study is to look into the newspapers development regarding a more sensational newsworthiness on the front page over time. The use of quotes, images and news themes is indicators to measure the development.Trough a content analysis from three different years, 1972, 1992 and 2012 we have measured the data with the computer program SPSS.

A Comparison of Two Immunoturbidimetric Assay Methods for Serum Amyloid A in Cats.

The analysis of acute phase protein serum amyloid A (SAA) has recently been brought into clinical use in veterinary medicine. Some of the difficulties with incorporating the SAA method in clinical practice have been the expensive and rather large equipment required for the method. Due to these difficulties only larger clinics can afford to use the SAA analysis.The company Equinostic has recently developed a smaller instrument that costs one-tenth of a larger instrument. The instrument is named EVA1 and has so far only been used to analyze SAA in horses.The aim of this study was to investigate if the EVA1 instrument could be used to analyze SAA in cats. This study included 24 serum samples from cat, which were first analyzed twice on the EVA1 instrument and then sent to the Strömsholm Referral Animal Hospital in Sweden where they reanalyzed the samples using a validated reference method.

Förvärv och Företagskultur

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.

Biståndshandläggares uppfattning av begreppet skälig levnadsnivå och handlingsutrymme. : En kvalitativ studie.

Our aim of this study is to analyze how the concept of reasonable standard of living is by assistance officers in geriatric care, as well as the impact of their discretion on the assessment. We conducted a qualitative study with the help of interviews. During the collection of the empirical material, we have experienced greater confusion among assistance officers opinion about the concept of reasonable standard of living. We lacked a clear answer to the concept content. The interview subjects' responses did not differ so much, they said, among other things, that the concept is difficult to interpret, fuzzy, or that they do not have a good understanding of it.

Frukost och korttidskognition ur ett ungdomsperspektiv

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Breakfast and cognition from a youth perspectiveAuthor: Linn Kruse and Anneli HulldinSupervisor: Anna WinkvistExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 26, 2014Background: Breakfast as an influencing factor on cognition and is often on the table for discussion in society. A lot of research has been done about how omitting breakfast affects adolescents and their short time cognition. Cognition is complex as a concept and is measured in different ways and the existing research in the area often compares different types of breakfasts instead of the difference between eating and omitting breakfast.Objective: To evaluate the scientific evidence for an association between adolescents? breakfast eating and short time effects on cognition in adolescents.Search strategy: To find relevant articles a systematic literature search was made in the databases PubMed, Scopus and Cochrane. Search terms that were used were: children, young adults, adolescents, cognition, and breakfastSelection criteria: Ages 12-20 years, measures cognition, RCT, studies comparing breakfast eating with omitting breakfast, human studies, language English or Swedish, no sick adolescents or adolescents with diagnosis.Data collection and analysis: Two original articles met the inclusion criteria and were reviewed by the SBU audit template for RCT studies.

Har en ?Credit Crunch? Förekommit på den Svenska Kreditmarknaden? -En studie av efterfråge- och utbudsöverskott sedan 1987

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

<- Föregående sida 38 Nästa sida ->