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4470 Uppsatser om Supervisory board of public accountants - Sida 49 av 298

Lärande med Teknik : Användning (och Icke-användning) av IT i Skolan

For a long period of time there have been discussions about the need to modernize, to keep up with the changes in our society. The schools as a result have to keep up and adapt in order for the education to be up-to-date. This includes the technological developments. Many steps have been taken and mighty sums have been invested in order to keep up the pace ? but are there any consequences from these kinds of investments? In this report I?m going to take a closer look on a recent addition to this phenomenon that were installed by means of a top-down approach and study the teachers and how they have adapted and view the change in their environment ? namely the newly installed interactive writing-boards.The questions I will study include how the teachers express their view about the installation of the interactive writing-boards.

Carnegie: En studie av tillämpningen av "verkliga värden"

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

New Public Management : En förändring av offentlig sektors resursanvändning

Kritik har riktats mot hur landstingen använder sina resurser. Kritiken har gjort att landstingen pressats till att förändra sin styrning. Studien undersöker utifrån ett New Public Management perspektiv vilka åtgärder landstingen har vidtagit gällande vårdens inköpsprocess för att möta de ökade kraven. Studien sammanlänkar teorier om stordriftsfördelar med New Public Management för att undersöka om landstingets resursanvändning kan påverkas genom gemensam upphandling. Den empiriska studien bygger på intervjuer från två olika landsting.

Skolan och världsmedborgarskapet : Om världsmedborgarskap som pedagogiskt ideal

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Vara och Kristinehamns folkbibliotek - en jämförelse av folkbiblioteken under år 1994

The aim of this essay is to try to find the differences and similarities of two public librariesin the town of Kristinehamn and the rural community of Vara during the year 1994. Especiallyinteresting was if the different political traditions of the two communities -left wing majorityin Kristinehamn and right wing in Vara- have influenced the forming of the public libraries.The comparison contains accounts from the annual reports produced by the libraries between1987 and 1994, a more thorough study of the activities and interviews with decision makers in1994. The interview with the decision makers indicates that there is a distinct difference betweenthe librarians and the rest of the informants, this distinction shows, that in a tight budgetsituation the librarians prefer not to cut down on staff while the other informants actuallyfavour to make cuts on the procedures handled by the librarians. The general opinionthough, is that they all agree that the role of the public libraries is to defend democratic rights.The final conclusion is that the material of this essay supports the opinion that the idea ofpublic libraries is stronger than the political differences in Vara and Kristinehamn..

SYNS VI I SVERIGE? : En rättssäkerhetsstudie om barn i migrationsprocessen

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

Systemet framför allt? : En studie över dokumentationskraven i grundskolan

The education sector can be seen as a cornerstone of today's society, an organization that is under constant change and evolve as society. The compulsory school system is of significant role in society that places high demands on its management. The following study investigates the requirements for documentation in primary school organization and operations, and how these requirements are perceived and affect the school's organization and activities of the study carried out at different levels of the organization so as to get an overall picture of its impact. In order to analyze and create understanding of the results, the study applies the theory of New Public Management and various reforms that can be linked to the increased documentation requirements and its influence in the public administration. Study results show that there is a mixed picture of the documentation impact on the school system. Shown are both positive and negative effects of the documentation requirements.

Bastu-frigidarium,energieffektivt system för återhämtning

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

Demokratins librationspunkt : Om bibliotek på entreprenad i BBL och bis 2005-2011

The aim of this Master´s thesis is to examine the debate in Swedish library press concerning outsourcing of public libraries. The two magazines studied are BBL (Biblioteksbladet) and bis (bibliotek i samhälle). The period of time covered by the selected articles is 2005 to 2011. Although there are still quite few cases of tendering arrangements in Sweden, the question has been raised in the last years by the decision of the Municipality of Nacka (Stockholm) to outsource their public libraries. Another important factor for bringing the question into focus has been the general elections of 2006, which brought an alliance of right-wing parties to power.     In this thesis the arguments of the participants are documented and analyzed.

Komvuxstuderandes informationssökning och biblioteksanvändning som redskap i lärandet

The purpose of this Masters thesis is to investigate how students at an upper secondary school for adults use school and public library when searching for information for school assignments. The focus in this investigation is on the feelings and experiences of the process of the information seeking and use. The focus is also on the students experiences of school and public libraries and the help they receive from them in learning. The method used is focus groups interviews. Two groups were interviewed.

UTVÄRDERING AV ARBETSMETODER OCH KONTROLL AV BELÄGGNINGSGRAD BLAND MJÖLKKOR I LÖSDRIFT I HALLAND

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

Bolånetakets påverkan på efterfrågan av hyresrättslägenheter

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

När målet helgar mediet : En kvalitativ fallstudie av dold viral PR

Surveys show that consumers tend to avoid traditional marketing channels, leading the practitioners to use earned media channels through public relations (PR). This has also led to the use of covert PR. To understand the use of this communications method, the purpose of this thesis is to study campaigns, which have gained transmission in social media, by investigating how practitioners of three different campaigns motivate the choice to use covert PR.The study is based on a hermeneutic methodology and has an abductive approach. It is carried out by semi-structured elite interviews with six contributors of three different campaigns, using covert PR. The primary data consists of the empery of the interviews, while the secondary data consists of a theoretical framework of excellence in public relations, the PR practice and viral messages.The result of the study indicates the point of view that covert PR has given the campaigns a wider reach.

Ledarskap och ideologisk implementering

Abstract: A public service sector in constant reformation is a common phenomenon in Sweden. This also includes the municipal care organisations. A central role in those reformations has the public middle chief who often is the one to implemented reforms to the organiza-tion's staff.This study is examining the role of the public middle manager in care organisations dur-ing the implementation of common ideologies value foundation in a present organisa-tion's reform. The study tries to elucidate in which way the public middle managers in municipal care organisations experience their roles, which expectations the management of the organisation has on their roles and how a present organisation changes inflict on the contents of the role. If the middle manager in a municipal care organisation feels like normative for the personal group is another aspect.There are four concepts used as theoretic framework in the study, organization, imple-mentation and public middle managers in a general aspect and the middle manager in a municipal care organisation in a specific aspect.

Ligghall för utegångsdjur ? en sammanställning och analys av domar i djurskyddsärenden som handlar om ligghall till utegångsdjur åren 2007-2013

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

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