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2327 Uppsatser om The extent of auditing - Sida 16 av 156
En dag på sommarovet : Analys av en novell
This thesis is an evaluation of the campaign [The digitally curious] that is part of the regional marketing campaign Futurum.kom. Its purpose was to strengthen the library's role in society. The campaign includes Regionbibliotek Kalmar, Länsbibliotek Sydost and also 25 public libraries in Kronoberg, Kalmar and Blekinge. The campaign [The digitally curious] is one of several cluster campaigns targeting their marketing to a specific audience and aims to promote awareness of what libraries have to offer and provide information on digital media and services. The target group for the campaign is a man between 45-65 years old, who is interested in digital technology.
Skriftspråksutveckling i förskoleklassen
The aim of this essay was to investigate how teachers in the preschool class work with literacy. How do they justify the methods used to develop children's literacy abilities? I also wanted to know to what extent teachers enable multimodal approaches within written language practices. My study considers the impact teachers' professional identity has on working methods in the preschool class. I hope this essay will help teachers reflect on their learning approach.
I gathered information by interviewing three preschool teachers and one compulsory school teacher for the early years working in three different preschool classes in three different schools.
Rättssäkerhet inom skatteprocessen
In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.
Revisorn i förändringens tid : arbete för samhällsnyttan
SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.
?Icke-finansiell redovisning kontra finansiell redovisning, det är ändå redovisning det handlar om.?: En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.
Säkring av nettotillgångar i utländska dotterbolag - omfattning och samband
The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.
Svenska Basketbollförbundets Regionsutvecklingsprojekt U15 : En studie av förändringsprocessen för regionsutvecklingsprojektet och regionsledarnas attityder till organisationsförändringen
In 2009, the Swedish Basketball Federation started a Region U15 development project in order to change the structure of the regional organization to get into a more transparent and similar operations throughout the country. My purpose is to study the attitudes to the change among the region leaders in the regional operations and evaluate the change from an organizational perspective. The study is primarily based on the following questions: What are the experiences of the change process among the region leaders in the regional organization? How involved have region leaders been in the changing process? Which are the positive and negative aspects with the regional operation today? What can be done further to develop the regional operation and to what extent do the organizational change follow general organizational theories? In my study, a qualitative method was used in terms of interviews with 8 regional leaders to understand their attitude to the project and the changing process. To analyze the results of the region leaders ?responses, a transcription have been made.
Att möta sorg i arbetet : En kvantitativ enkätundersökning över begravningsrådgivare anslutna till SBF (Sveriges Begravningsbyråers Förbund).
This quantitative survey aims to highlight the impact of the meeting with the grief for customer advisers and representatives of funeral homes connected to the SBF (Sveriges Begravningsbyråers förbund). It also aims to demonstrate any differences between the sexes on this subject. Issues include: How does the person experience expectations and requirements in relation to their professional role? Does the person experience a personal impact due to the encounter with grief and death in their profession, in what way and to what extent? What consequences does the expectations, reactions and the possible impact result in for that person? What conditions does the person have to help cope with the professional role? Is there a gender difference in this experience? The theory base, which consists of theories taken from The Managed Heart: The commercialization of Human Feeling by Arlie Hochschild (2003) and descriptions taken from Yrke: begravningsentreprenör. Om utanförskap, döda kroppar, riter och professionalisering by Anna Davidsson Bremborg (2002), has been fundamental in both the preparatory work and the analysis.
Flygburen laserskanning kopplat till skördarmätning för datainsamling till operativ planering :
The requirements for operative planning activities are increasing. The forest industry wants to gain better control over wood flow. A felling that is more market adjusted is desirable. However, this causes problems in the operative planning process because of the data collection methods used today. Data about timber assortments and data about the distribution of the tree diameter, etc., are often lacking.
Airborne laser scanning is used to a greater extent than before for estimation of forest variables and should perhaps be used to the same extent in operative planning activities as well.
Skogspolitik i Sverige
For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.
Sin egen lyckas smed... :en kvalitativ studie om socialarbetares drivkraft för att stanna kvar i yrket
The purpose of our paper was to understand the motivators that kept the social workers within the profession. Social workers' have a profession that, to the greatest extent, means high working load and difficult problematic issues. On the basis of this starting point we asked us why so many social workers still choose to remain within the profession for several years. The purpose of our paper is to understand what motivates the social workers to stay within their profession. To understand which are the motivators, we decided to use the theory salutogeent perspective with Aaron Antonvsky's sense of coherence.
?Varför går man inte hårdare fram?? En studie i krigsorienterad journalistik inom svensk public service.
Title:?Varför går man inte hårdare fram? ? En studie i krigsorienterad journalistik av Public Service från Ukrainakonflikten?Authors:Cemil Arikan, Staffan Florén Sandberg and Karl Henrik OlssonSubject:Undergraduate research paper in journalism studies, Dept. of journalism, media and communication (JMG) Gothenburg UniversityTerm:Spring 2014Supervisor:Mathias Färdigh, JMG, Gothenburg UniversityPages/words:48 pages/16701 wordsPurpose:The main purpose of the paper was to examine if and to what extent the conflict coverage of two Swedish public service news programmes from the ongoing Ukrainian conflict could be said to orientate towards either war or peace journalism.Method:Quantitative and qualitative content analysisProcedure:News broadcasts from Rapport 19:30 and Dagens Eko kvart-i-fem, covering the Ukrainian conflict, over a period of two months, were analyzed from the normative perspective of Johan Galtung?s peace journalism theory and Wilhelm Kempf?s theory of war and peace discourse.Results:Both Rapport and Dagens Eko were found orientating towards war journalism. Reports were given, in a great extent, to events of violence and verbal threats.
Med erfarenheten som utgångspunkt : En studie om den subjektiva erfarenhetens relation till det textdu som framträder i skriftlig sjukdomsinformation
In order to convince, one must know which arguments are most suitable for the specific situation. But even if you think you know how others will react to your arguments, you may be wrong. Therefore, the purpose of this paper is to find out a way of examining to what extent informative text take account to the subjective views of their addressees. The theoretical framework is Blitzer's theory of the rhetorical situation, pragmatic theory of speech acts and their presuppositions, Burk´s theory of consubstantiality and phenomenographic theory of subjective perceptions. Methodologically, phenomenography has also been used as a guideline for selecting informants, collecting data and processing the interviews.
Frihet - Vår tids Politiska filosofi? : En idéanalys av den internationella debatten om Chávez socialistiska politik
AbstractEssay in political science, C-level, by Julia Leonsson, spring semester 2007Tutor: Susan MartonFreedom ? The political philosophy of our time?An analysis of the ideas of the international debate aboutChávez socialistic politicSince more than 2000 years there has been an ongoing discussion about whether state interference is a good thing or not. Most international organisations on the international political arena are today founded on neoliberal values, and it has developed in to the hegemonic ideology of the world. The socialistic politics of the Venezuelan president, Hugo Chávez is thereby a somewhat unusual strategy. The purpose of this essay is to examine to what extent the international debate about Chávez socialistic politic can be understood through a neoliberal perspective.
?Ju mer man vet desto mer kan man bestämma? ? En undersökning av behov, sökning och användning av information vid beslutsfattande i kommunala nämnder.
The purpose of this master thesis is to examine some information aspects of decision-making in Swedish municipal committees. Which are the information needs and how do they emerge? How is the needed information sought and received and which are the sources? How do the members of the committees use information when making decisions? To answer these questions qualitative interviews were conducted with four politicians (two chairpersons representing the political majority and two vice-chairpersons representing the opposition) and three officials in a municipality with a population of about 50 000. The politicians were interviewed in capacity of decision-makers, whereas the officials from the local administration are of interest through their decision-supportive role, which includes providing of reports and other information. The examination indicates that even if the conditions to some extent differ between the committees, the administration is highly influential: Notions and proposals about action may come from inhabitants, organizations, politicians etc., but are handled by the administration, which often is the problem formulating actor, through which the informational needs nearly always are canalized.