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2327 Uppsatser om The extent of auditing - Sida 12 av 156
Hållbarhetsredovisning : Positiv miljöpåverkan eller onödig pappersexercis?
Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.
Tillgänglighet och verksamhet för dyslektiker på folkbibliotek i Södermanland
The aim of this thesis was to investigate the accessibility and activities for dyslectic adults in public libraries in the Swedish county of Södermanland. The questions that were to be answered were four; to what extent do the libraries provide book material and special computer software? To what extent do activities occur? Does the library staff have awareness and knowledge of dyslexia and of activities for dyslectics? What are the obstacles for good service for dyslectic library users? Two methods were used. As a first step, a questionnaire was sent to thirty public libraries. The questionnaire elicited a low level of response, but gave in spite of this an overview of the situation for dyslectics in the libraries of the county.
Kurslitteraturdilemmat. En undersökning av hur universitetsstudenter söker sig fram till och får tag på sin kurslitteratur.
This master?s thesis investigates in which ways students seek out and access their textbooks and how they use their university?s library in this process. Data is collected through interviews from six students several semesters into their studies at the University of Stockholm. For the interviews two students each were selected from the fields of law, economics and humanities. The empirical findings were analyzed using T.D Wilson?s model of information behavior (1997).
Internal Communication Approach : En empirisk undersökning av de interna kommunikationskanalerna på ICA Butiksadministration
Title: Internal Communication Approach ? A study of the internal communication-channels of the ICA Administration. Background: The ICA Administration is in the process of generating an organizational change with the purpose of improving their external communication. The internal communication, on the other hand, has been put aside and is missing guidelines at the present. Since the ICA Administration does not know how the staff uses the internal communication-channels they cannot optimize nor develop them. As the literature shows, it is important to choose the channel that is most appropriate for the type of information that it is meant to communicate. Choosing the wrong channel, or using it wrongly, can bring problems consisting of the staff experiencing to receive less information than needed in their daily work. Purpose: The purpose of this thesis is to explore and describe the internal communication between the employees of the ICA Administration from the existing communication-channels and their usage. Method: Through the initial interviews with the staff, the internal communication-channels of the ICA Administration were determined.
Kan en lockande och informativ webbplats marknadsföra ett bibliotek? Tankar om webbplatsens roll i stadsbiblioteks marknadsföring
The web sites of libraries are to a large extent their public face and to help market their services, the web sites must have interesting and regularly renewed content. They must also be visually attractive and easily used, and thus be well structured and have a well functioning navigational system. The web masters' awareness of the ability of web sites to attract users to the site and also to the library, as well as their knowledge of suitable content and site construction, is crucial for how successful the web site actually is at marketing the library. The research question is: How do the studied web sites function as marketing sources and service providers for the libraries, and are the web masters aware of the importance of the web site? The purpose is to investigate how the library personnel looks upon the web site as a possible way to increase the popularity of the library among the public, and to study the construction and content of the library web sites to find out how well these serve their purpose.
Att betala utan pengar : En studie om Sveriges största bankkoncerners produktutvecklingsprocesser av betalningslösningar och hur dessa kan effektiviseras genom ökad kundinvolvering
New innovation and technology have influenced the development of product development processes and the four largest banks in Sweden have more or less been forced to adapt their products and services along new customer requirements. It may therefore be considered appropriate to involve customers in this process. This by collecting customer information and allow customers to influence the process to a greater extent. The payment solutions of Sweden?s largest banks' continue to evolve and to pay with electronic money has come to change banks' product development processes of payment solutions.
Överlåtelser av aktiebolag : Spörsmål kring tillämlig lag, felansvar och Due Diligence
Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's liability. According to Skuldebrevslagen the vendor's liability is rather limited, while Köplagen enjoins the vendor a more extensive liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.
Grupperingar i en nysammansatt klass
The purpose of this paper is to try to get an understanding of the underlying causes and reasons that students starting in seventh grade junior high school seek out a particular group, and the extent to which they do so.The work is based on the questions: How do students perceive the meeting with their prospective bench-companion in a new composite class? What should a teacher consider when it comes to bench placement in a new composite class? Do the students change, and if so to what extent, friends when they start high school? What are the factors that affect/have affected the students' choice of friends? How large a role does the school play for pupils relationships? What thoughts and feelings do the students have regarding new encounters?I have conducted in-depth interviews with six adolescents in grade seven as the basis for the understanding of how students relate to group selection and group affiliation, and I have then compared this material with previous research on the subject. Furthermore I have availed myself of literature in social- and group psychology.The conclusion which has emerged is that the most important component of a group-process is the sense of solidarity and security, and the results show that students largely retain their old relationships rather than adding new, when they start high school. Hence the teacher plays an important role in ensuring that any imbalance in the group is offset and make sure that nobody is excluded, but also to help make room for new groups and be aware of the sensitive and responsive phase of life that the young people are in..
Management of Private Equity Investments: A Study of Swedish Biotech Investment Managers
The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.
Utsatthet för mobbning inom skolämnet idrott och hälsa
The aim has been to see if physical education (PE) is more an arena for bullying than swedish language education, in a swedish urban school. Furthermore to get an insight in the students sense of exposure to bullying in the locker room and during PE class. In the purpose is also included to analyse the answers in a gender perspective.Questions are: Is PE to wider extent an arena for bullying compared to swedish language education? Is the students? opinion that they feel worried about being and changing clothes in the locker room due to other students bad intentions? Do the students think that boys and girls bully in different ways?The method used is a questionnaire answered by 69 students in seventh and eighth grade in Åsö compulsory school. Furthermore, interviews has been made with a boy, a girl at the school and a teacher in PE to get a deeper insight above the questionnaire.Results of the study showed that the students to a wide extent, 100 % of the girls (g) and 89 % of the boys (b) thought that bullying can look different between PE and swedish language class.
Betydelsen av multimodal rehabilitering för nedstämdhet, oro och fysiska begränsningar hos patienter med långvarig smärta
The aim of this study was to compare perceived disability in daily activities, anxiety and depression for patients with chronic pain (>3 month), before and after rehabilitation. Another aim was to examine if there were any correlations between disability in daily activities and the extent of anxiety and depression before and after rehabilitation.For the measurements, Disability Rating Index (DRI) that measures disability in daily activities, and Hospital Anxiety and Depression Scale (HADS) ) which measures the extent of anxiety and depression were used. The study was carried out with 50 patients who had suffered from chronic pain and with the objective to return to work after rehabilitation. Of these, 90 % were female. The measurements were carried out at three measure points; before rehabilitation, seven weeks after rehabilitation and one year after rehabilitation.The main result did not show any statistically significant improvement in ability to perform daily activities.The only significant difference that emerged was an improvement in anxiety seven weeks after rehabilitation compared with before.
Elevinflytande som hot eller möjlighet : En kvalitativ intervjustudie av lärares idéer om elevinflytande över undervisningen
This report describes an interview study of Swedish elementary school teacher?s view on stu-dent influence. The objective is to find out about teachers' approach to student influence, what do they think happens with students that are allowed to influence and what are the negotiables and non-negotiables when it comes to student influence in elementary education? And do the teachers really want their students to have influence?According to the official policy documents for the Swedish school system the Swedish school shall work towards a democratic school. Not only should the students be educated about de-mocracy but they should also learn to use democratic values and processes.
Vilka avancemangsfaktorer påverkar män och kvinnor att avancera på karriärstegen? : kvantitativ undersökning inom revisionsbranschen
Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession. Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.
Barnbiblioteksarbete ur ett genusperspektiv
The aim of this masters thesis is to investigate how childrens librarians deal with gender issues in their work when acquiring and mediating books to children, and how reviews in Bibliotekstjänsts Sambindning can be of help in this aspect. The thesis focuses on children between 6 and 12 years of age and their reading of fiction. Four interviews with childrens librarians and an examination of reviews in Sambindningen have been carried out. The reviews were examined both by finding out with what frequency gender issues are dealt with and by studying 20 childrens books from a gender perspective, comparing my judgement with the one they got in the reviews. The examination of Sambindningen showed that the reviews therein only sporadically bring up gender issues.
DRÖMMEN OM ETT ENAT NORDEN : Fyra centrala nordiska aktörer om utvecklingen och omfattningen av det nordiska samarbetet
AbstractTitle: DREAMING OF A UNITED ?NORDEN? (The North)? Four central Nordic actors about the progress and extent of Nordic cooperationThe Nordic cooperation are often spoken as in terms of a peaceful international cooperation that is built upon a wide range of similarities among its members, such as a common culture, language similarities and a related kind of political system etc. But in spite of the fact that these so called propitious factors are present, many of the attempts that has been made trying to bring the states of the North (Norden) closer together has turned out unsuccessfully. Therefore no far-reaching Nordic cooperation has come to be implemented. The aim of this essay is to find out what the main reasons could be why this has been the case.I have chosen to take a closer look at the motives given by the former Nordic Prime ministers Tage Erlander (Sweden), Karl August Fagerholm (Finland), Einar Gerardsen (Norway) and Mauno Koivisto (Finland).