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2327 Uppsatser om The extent of auditing - Sida 14 av 156
Fisk, fågel eller mittemellan? : En studie av tre multiprojektmiljöer
Background: A great part of all projects within Swedish industry are conducted in a multiprojectenvironment, which means that several projects are performed simultaneously. The research within the field of project management is though focused on single projects. Projects are highly dependent on the context in which they are conducted, although the organization of the multiprojectenvironment is only partly explored. Furthermore is the research within the project management highly concentrated on standardization of the project work. The question is whether this implies to the basic advantages with the project-oriented organization, which is flexibility and creativity? Purpose: To describe and obtain an understanding for the multiprojectenvironment regarding management control and organization.
Säkerställning av kommunal bredbandsutbyggnad
The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.
Affärsförhandlingar : en studie av relationsskapande förhandlingar avseende köp- respektive säljsituationer i företag med olika typer av affärsverksamhet
Background: The starting point of the thesis is the growing importance of negotiations that serve to establish a relationship between the parties involved as companies? business activities are getting more complex. Purpose: The purpose of the thesis is to find and to analyze which elements are of importance for parties, when creating a successful negotiation with regard to building long-term relationships, and if those elements differ for sales and procurement negotiations in companies with business activities of various kinds. Research method: The study was realized with the help of twelve qualitative interviews. Result: The elements of importance when creating a successful negotiation with regard to building long-term relationships were mainly elements of co-operation and to some extent elements of competition.
Sakprosans genrer: en analys av fyra universella klassifikationssystem
The aim of this paper is to investigate the implementation of genres, pertaining to non-fiction, in four different universal classification schemes BC2, UDC, DDC, SAB. It is not the aim of this paper to answer the question why certain genres are more implemented than others, or vice versa. Instead it is intended to be an investigation into the concept of non-fiction genres with the aim of attracting attention to the many interesting aspects of this concept for library- and information science research. An analysis of the schemes general auxiliary tables is performed by comparison with a specific genre-system devised by Ottar Grepstad. This genre-system is organised by dividing different genres into groups according to linguistic criteria.
PR-olitik: En fenomenografisk studie av konstruktionen av kunskap och kompetens i gränslandet mellan politik och näringsliv
The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.
Musik och kommunikation - en kursutvärdering
ABSTRACT
Bjelkenbrant, Pernilla, 2007: Musik och kommunikation ? en kursutvärdering (Music and communication ? a course evaluation)
The purpose of this study is to do a quality assurance of the course ?Music and communication? (MUPR1205) as it was implemented in a class of music students at the program of Arts and Culture at Törnströmska upper secondary school in Karlskrona during 2006/2007. The overall question is to what extent the shaping of the course involves the attainment of the values and goals formulated in the national school documents.
The study includes an interpretation of course goals related to overall goals, and a suggestion of how theories of the relationship music ? society can be applied to those goals to make a successful course structure.
How drinking behaviour in automatic milk feeders can be used as early disease detection
Healthy calves are the foundation in order to run a profitable diary production. Being healthy as calf results in a better start in life and good growth is expected to follow. Within dairy production it becomes more common to rear calves in groups and feed them by an automatic milk feeder. The milk feeder enables for the calves in greater extent to ingest milk or milk replacer several times per day and they are also able to perform natural behaviors in greater extent. Group rearing of calves puts higher demands on the animal keepers to localize individual calves in the group pen, showing signs of illness.
Ny revisionsstandard i Sverige: vad innebär den för revisorerna?
Den nya revisionsstandarden i Sverige (RS) är en översättning av International Standards on Auditing (ISA). Den innebär en rad nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorerna ska granska och uttala sig om fler förhållanden än tidigare. Företagen är mer komplexa idag och det ställer krav på revisionen. Idag räcker det inte med en revision som enbart baseras på principer.
Extramural English Activities. Teachers? perceptions of students? extramural English activities in relation to vocabulary
Because of the globalization of society, English as a foreign language (EFL) has become easier to access through internet and outside school English activities, so called ?extramural English activities? (EEA). Previous research indicates a positive relation between pupils? EFL vocabulary development and EEA (Sundqvist, 2009). This development may influence teachers? lesson planning, because of pupils? wide span of interests and the resulting different levels of EFL vocabulary.
Demokratisk innovation eller ett spel för gallerierna? : En demokratiteoretisk utvärdering av Participatory Budgeting i en svensk kommun
The aim of this thesis is to explore the institutional design of Participatory Budgeting (PB) in Sweden and how the design may contribute to realize central democratic goods. The study records the different PB experiences in Sweden and focuses on one particular case, which is the only case that successfully qualifies as a genuine PB-process according to international standards and definitions. To examine this, the following questions are asked: which municipalities in Sweden have implemented Participatory Budgeting? How can the institutional design of Participatory Budgeting be described and to what extent does it enable the realization of central democratic goods? To what extent does the institutional design enable the realization of the democratic goods inclusion, popular control, considered judgment and transparency? To what extent does the institutional design enable the realization of the institutional goods of efficiency and transferability?The study is based on an institutional theory of democracy. The method used is a mixed method ideal type analysis that combines document analysis, surveys and interviews.
Utbildning och kompetens inom funktionshinderomsorgen : En jämförande studie av chefers och baspersonals reflektioner kring kompetens och utbildning
The study aims to describe, compare, and analyze how managers and basic staff in disability care reflects on education and competence in the organization and from an organizational context explain how the professionalization efforts can be understood at different levels of disability care. Highlighting these questions can stimulate discussion within this field when it comes to the evaluation of competence and skills of staff working with people with various disabilities, which is also sought after in society even more today. The study is qualitative and the result is based on five semi-structured interviews with managers and basic staff in disability care. The interview questions were categorized according to the concepts that are central in this essay: competence, training, professionalism and organization.The results show that there is some doubt about what a higher competence of personnel in direct contact with the users would mean. Among the basic staff uncertainty seems to be highest.
En praktisk lösning - om styrningsteknologier inom könsutredningar
The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.
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..
Miljöredovisning : en begreppsapparat
Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter.
Statistik, nyckeltal och mätmetoder ? Vad ger de för bild av bibliotekens verksamhet?
The aim of this Bachelor´s thesis is to investigate how library statistics, performance measurement and indicators represent the modern public library activity. During the last decades the public library has gone through a lot of changes. Information overall has increased and new technology has been introduced into the library. This new development has had effects on the library users. The statistics reported to the Statens kulturråd (National Arts Council) has not changed in the same way.