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2327 Uppsatser om The extent of auditing - Sida 19 av 156
Samhällskunskap - ett ämne i tiden? : En studie av globaliseringens inverkan på samhällskunskapen
In preparation for the autumn term in 2011, the Swedish elementary school adopted newsyllabuses regarding,inter alia, the civic education (Sw. Samhällskunskap). The civiceducation has traditionally been a disciplinary subject with a main purpose of mediatingdemocratic values as well as providing general orientation in the society. Generally, the civiceducation intends to reflect the world in which people live in, being a complex society whichto a large extent is regularly affected by global aspects and developments.The purpose of this study is to review all the elementary school?s syllabuses relating to thecivic education with specific focus on the globalisation perspective.
Kunden som varumärkesskapare
The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.
Historieundervisning och digital teknik : Hur historielärare arbetar med digital teknik, historiemedvetande och historisk empati inom undervisningen under 2011.
This essay takes its starting point in the research on digital technology and theories on learning to apply the research on history teaching. The theories on learning from Illeris and Selander are used to find out how the digital technology should be used in upper secondary school, since there is no extensive research on how the new technology should be used in upper secondary school. From that point the essay?s primary goal is to investigate how teachers use digital technology, if they choose a particular study field while working with the technology. Furthermore it investigates whether or not the technology is an appropriate mode of operation when developing abilities such as historical consciousness and historical empathy.
Revisionsbyråernas syn på jävsregeln i Aktiebolagslagen
AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.
Revisionsteam : vad påverkar effektiviteten?
Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.
Ungdomars fysiska aktivitet och dess betydelse för prestationen i skolan
This study where designed to investigate if there are any positive relationship between the extent of physical activity during adolescent's leisure time and the academic performance, and also if there are any negative relationship between the academic performance and the time spent in front of the television or computers. Another part of the study tried to find out if physical activity has a direct and immediate influence on the performance in school. 91 pupils (51 girls and 40 boys) in the 8:th year of the Swedish primary school, from three different schools participated in the study. All 91 pupils first responded to a questionnaire concerning there activities in leisure time. They where then tested in a mathematical test and the results where compared with the extent of physical activity and TV/computer time they had stated in the questionnaire.
En del av mig försvann? : - en studie om efterlevande makars sorg.
The purpose of this study was to investigate and expand the knowledge of how bereaved spouses in palliative care handled their grief. Attempts were also made to distinguish common patterns among the experiences that the bereaved spouses expressed. Furthermore the study aimed to understand how the bereaved spouses handled their grief, and to understand what helped them to move on. A qualitative method was used in this essay, related to the purpose of investigating the spouses? emotional experiences. The questions used to reach an understanding of the matter were: How did the bereaved experienced their grief? Were there important contributing factors worsening their grief or making it easier? How did the bereaved persons handle their grief, and what helped them to work things through and carry on with their lives? The result was analyzed by using Antonovsky?s theory; a feeling of coherence, Lazarus? coping theory combined with Folkman?s revised coping theory.
Det mångfacetterade islam : En studie i hur islam och muslimer framställs i ledare
The way in which media discusses religion has changed over time. Due to the separation of state and church in 2000, the Swedish state to a lesser extent legitimizes its political ruling with references to religious concepts. As a result, a higher tolerance towards religious minorities can be said to have taken place. This is an ambiguous change however, where critique raised towards religious practices and expressions of minorities also occurs to a higher extent. The public debate is in large part conducted through the media, but is also seen to be produced and reproduced through the media?s discourse.
Är den Europeiska Unionen demokratisk? Om öppenheten inom den Europeiska kommissionen
The European Union is seen as democratic, and one of the criteria for a democratic decision process is that it must be fully transparent for the citizens. That is the only way for them to make their own decisions about political issues, and it is only possible as long as the citizens have access to relevant and reliable information. However, this is not always the case within the European Union, since it is often difficult to get a hold of different documents of the institutions, and since the civil servants to a great extent are forbidden to give away any information..
Frivillig tillämpning av nationella och internationella revisionsstandarder i Ryssland
Som en följd av de ekonomiska och politiska reformerna på 1990-talet i Ryssland utökades möjligheterna för internationell handel och samarbete mellan Ryssland och andra länder. När länder med olika nationella revisionssystem börjar samverka på en internationell marknad förekommer kommunikations- och förtroendeproblem, vilka kan lösas genom tillämpning av ett dubbelt revisionssystem: nationellt och internationellt. De ryska lagarna om revisionsverksamhet ? 307-?3 7§ och ? 208-?? föreskriver vilka företag som är revisionspliktiga enligt båda standarderna. Det finns dock företag som inte är revisionspliktiga, men som frivilligt väljer att ha sin verksamhet reviderad.
Kontrollant - kontrollerad : Avskaffandet av revisionsplikten: Ett bokslut senare
SammanfattningProblem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter.Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro.Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet.Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete.
Att tillämpa eller inte? : Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar
Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.
Att få upp ögonen för faktaboksfrågan : En kartläggning av bibliotekariers förmedling av faktaböcker på bokprat
The purpose of this Master's thesis is to study how children's and youth librarians mediate non-fiction books in public libraries. Our overarching research question is as follows: to which extent, how, and for what reasons do children's and youth librarians mediate non-fiction? We have chosen to limit our study to the practice of booktalking.In order to answer questions on extent we conducted a quantitative survey of booktalking children's and youth librarians in Skåne. To answer our other questions on behaviour and attitudes we conducted observations and interviews with six librarians who include non-fiction in booktalks for children in primary school. As a way to study behaviour we examined librarians' selection criteria and methods.
LSD - Hallucination eller flödeseffektiv innovation
Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.
Undersökningsmetodik för klorerade lösningsmedel i marken
Chlorinated solvent are volatile organic substances that can be harmful for humans and for the environment. Examples of common chlorinated solvents are perchloroethene, PCE, and trichloroethene, TCE. Chlorinated solvents appear as contaminants in soils primarily where they have been used as washing fluids in dry-cleaning facilities or as degreasers in metal industries. Chlorinated solvents are DNAPLs (dense non-aqueous phase liquids), which means that they are not easily dissolved in water and that they sink to the bottom of the aquifer. Adsorption to soils is low so chlorinated solvents are mobile in soils.