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2223 Uppsatser om The accounting function - Sida 53 av 149
De formella styrmedlens roll i ambitionen att minska sjukfrånvaron : - en jämförelse mellan stora och små företag
Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..
Matematisk diskurs i läromedel och undervisning : en komparativ studie om matematikundervisning i Sverige och Grekland
Homework is and has always been a part of school work. It may take a lot of time from the pupils? leisure. Despite this, you cannot find anything written about homework in the curriculum. How can this be? Is homework necessary and what is its function?The purpose of this study is to find out how a few teachers in primary school reason about homework. What are their attitudes towards homework and what functions do they see?To get an answer to this I studied literature and research reports, and did four qualitative interviews with teachers who teach grades 1-6.The results show that all the teachers give homework to their pupils, but their opinions about homework differ.
"Han är inte mer än människa" : En studie av hur pressen framställer kungens offentliga och privata roll när "skandalbiografin" utkommer 2010
The aim of this paper is to examine how the press describes the public and private role of the Swedish monarch in texts that report about the biography Carl XVI Gustaf ? den motvillige monarken (Sjöberg et al. 2010) when it is published in November 2010. The examined period ranges between the days just before the release and a fortnight after. The analysis is limited to standard Swedish papers: a daily, Svenska Dagbladet, and an evening paper, Expressen.Questions asked in the study are: In what ways do the analysed texts raise a discussion about the monarchy?s importance or function in the society of today, that is a public debate on the monarchy? To what extension are status symbols used in the constructing of royalty, that is what Jürgen Habermas (2003) describes as representative publicity? What similarities and differences are found when comparing the news articles in the daily and in the evening paper?The method used to answer the aim and questions is the critical discourse analysis, as Norman Fairclough (1995) describes it, and the theoretical perspective of the essay is Jürgen Habermas? (2003) theory about the bourgeois public sphere.The result shows that the news articles in the daily unsurprisingly construct only a public who wants to debate on the monarchy.
Utveckling av applikation för android-plattformen : Förenklad medicinering genom ny teknik
The objective of this project was to develop an application for mobile phones using the Android operating system. The main goal was, with the help of GPS, to pinpoint locations, measure distance traveled and illustrate the progress on a map. Functionalities for just showing the map, fetching addresses and saving to a database was also implemented. The result of the work was a proper application, called MeasureApp, that fulfills the goals set in the planning stages of the project. MeasureApp can be used to measure distances where accuracy is not a main factor, i.e walks or runs.
En del av spelet : En studie av fotbollsdomarnas tillvaro i Gästrikland
There is a clear difference between the way football players and leaders regard the role of the referee, compared to the way the refereeing body looks at it. The refereeing body regard themselves as fundamental for the existence of the sport, while the other mentioned parties merely see them as functional justice makers. This view places the referees outside the field of football. This establishes a football culture, which is conflicted when it comes to the role of the referees on the field. The conflict comes to its edge in youth football, where the referees are under severe pressure.
Tystnads- och anmälningsplikten : Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott
The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.
Biblioteket i lärarutbildningen : intervjuer med 13 blivande samhällskunskapslärare
A qualitative study of high school student teachers' ideas about libraries and school libraries.Interviews have been conducted with future teachers about the library's role in their education,their views on library functions in high school and whether they as teachers will use theschool library. The results show that the students have had some instruction concerninghow to use the library as students, but very little as regards their future teaching. The professorsof teacher education focus on the fact that the library should be used in high schoolteaching, not how to use it. Despite this, the student teachers look very positively upon libraries.Libraries play an important part in their education and they are all sure that they asteachers will use the school library, which includes interacting with the librarian. To them, themost important school library function is to allow pupils to seek information..
Revisionsplikten: förväntningar och aspekter från tre intressegrupper
Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.
Förskollärares kunskap om stress och stresshantering bland barnen på förskolan
This work examines the students´ thoughts on climate change with a focus on carbondioxid through photosynthesis and the carbon emissions from cars. The study is based on two subject areas, one with a focus on enhanced greenhouse effect, and the other focusing on photosythesis. The survey was conducted by means of qualitative interviews with students in grades four and six. The results describe that student´s understanding for photosynthesis and the carbondioxids function for photosynthesis doesn´t change significantly from grade four to grade six. I have divided the students inte three levels based on their understandingof the various fields, and their use of adequate concepts.
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.
Peltierelement - spillvärme till el : Peltier element - waste heat into electricity
The purpose of this thesis has been to determine experimentally how good a peltierelement is to convert waste heat from wood burning. Three different peltier elementswere used in a comparison study. The comparison was mainly done to know howmuch power could be obtained from each element. Even, a circuit with a step-upfunction has been created to give a higher output voltage than the peltier elementitself. The result of the experiments was a low output power, the highest valuereached 2.18W.
Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet
Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..
Konceptutveckling av luftutblås
This Master?s Thesis work was performed at the Studio Engineer department at Volvo CarsDesign Centre in Gothenburg, Sweden. The assignment has been to create a new idea of an airvent where the news value mainly was focused at functionality but also with great attention onvisual appearance.The work has been totally independent and not been aimed to any specific car model. Theindependency initially made that the visual appearance primary wasn?t limited in any way dueto surrounding components.
I organisationskulturens tecken, budskap om organisationskultur
This is an essay with anticipations to bring out knowledge about organisational culture for the interested reader or explorer of culture in organisations. Focus positions on ingredients that can be understood as fabricating organisational culture. The essay is, for example, about values, norms, ethics peoples characteristics, that shapes an organisation. In this area of expertise there are numerous categories of scientists and disciplines that do research on this theme. Therefor it exists a rather various collection of definitions of what organisational culture is, or can be.
Godtagbara ändamål vid fastighetsbildningenligt 3:1 FBL : - en studie om ?udda? ändamål
The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.