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2327 Uppsatser om The extent of auditing - Sida 23 av 156

Revisorns val av förhandlingstaktik med klienten : Har ett transformativt ledarskap och självförtroende inverkan på valet?

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

"Jamen jag då" : Heterosexualitet och tvåsamhet i Gun-Britt Sundströms Maken

This essay is investigating heterosexuality in Gun-Britt Sundströms Maken. With help from the queer theories of formost Judith Butler, but also to some extent the ideas of Michel Foucault, I have tried to answer the question of which norms are becoming clear and which are being broken in the novel. I have also looked at a few of Gayle Rubin?s opposites in her sexual value hierarchy. Some of the norms that are brought to light in the essay revolves around faithfulness, lust towards the ?right? person and for the ?right? reasons.

Under extrem press En kvantitativ studie av hur svensk dagspress förhåller sig till politisk extremism

Authors: Martin Mederyd Hårdh, Frida Nygren, Daniel PaulssonTitle: Under Extreme PressureLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishMethod: Quantitative content analysisPages: 38Politically motivated extremism is a common topic in the Swedish public debate ? and hence in Swedish media. The purpose of our study is to get an idea of how the media relates to the extremist groupings. On a traditional political scale, ranging from left to right, our study focuses on the Swedish extremists who figure on the outskirts of this scale; The ones who denounce the current system and opt for violence to change it.Violence is often an instrument used to get extreme political ideals in the public eye, and is seen as a threat to the Swedish democracy and the public in general. Both sides argue that the Swedish press is tendentious and treat the various extremist groups differently, airing their distrust for the media as a propaganda tool for these groups to establish themselves in the public debate.Our study consists of a quantitative content analysis where we study articles published in print by seven major Swedish newspapers.

"Där sover Daimon med öppen mun" : Mörkret i Majken Johanssons lyriska produktion

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Umeå i fackpressen : En jämförelse mellan bilden av Umeå i två facktidskrifter och kommunens varumärkesplattform

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

Ett slag för njutningen. En studie om BDSM-utövande inom relationer

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

"Vi ska gå bra och må bra"

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

Det dolda problemet : - ett omedvetet förväntningsgap

Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ?att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning? (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om.

All inclusive, ett hållbart koncept? : En studie kring ekonomisk, social och miljömässig hållbarhet

The purpose of this study is to describe the All inclusive concept and to what extent it can be described as sustainable from economic, social and environmental aspects. The empirical study is based mainly on qualitative interviews with four respondents. Two of the informants find the All inclusive concept to be sustainable while the other two are critical to the concept. In the discussion the essay writers argues around the empirical results of the study and how the All inclusive concept possibly could become sustainable. To consider the All Inclusive concept to be sustainable, it is important that the economic, social and environmental aspects are integrated with each other at the destination..

Massbalansmodellering av fosfor i ett åländskt kustområde : en utredning om lokaliseringen av Lotsbroverkets utloppsledning

This report is commissioned by the Water and Sewage Agency in The City of Mariehamn, Åland. The basic aim is to investigate positive or negative effects of a relocation of the sewage pipe from a wastewater treatment plant, Lotsbroverket. The environmental licence of Lotsbroverket is to be revised and The Environmental Appeal Board at Åland?s Government and Administrative Board has made demands that several possible locations in an outer water area should be examined. The present location of the sewage pipe is in Svibyviken, which has been classified as an ?inner water area?.The objective of this work is to study to which extent the nutrient loading from Lotsbroverket influence the environmental conditions in Svibyviken, and to investigate the suitability of different locations of the wastewater pipe from Lotsbroverket.The way a coastal area looks, i.e., its morphometry, determines to a large extent its ecological characteristics.

Intranät och extranät: den elektroniska kommunikationen inom och mellan företag

Through the growing use and availability of information technology the dependency of Internet is today increasing. Internet makes ways for a more mobile business communication that cost less. One of the latest applications of Internet technology are intranet and extranet. I have asked myself the question how intranet and extranet can affect companies efficiency and competitive advantage. In order to answer this question I performed a case study at Ericsson and ABB.

Förnybar energi ur ett kvinnligt och manligt perspektiv : En attitydundersökning med avseende på att kartlägga hur synen på fönybar energi påverkas av om individen är kvinna eller man

Abstract The extraction and usage of energy give rise to immense environmental problems which helps to accelerate climate change. Energy is an important resource for the community and there are a variety of different types of energy sources available, that are either classified as renewable or non-renewable energy sources. The usage of renewable energy sources cause less environmental impact than the usage of non-renewable energy, which in turn means that the energy?s strain on the environment is strongly affected by the type of energy source used.The aim of the study is to describe to what extent attitudes towards renewable energy are affected by whether the individual is male or female, by examining the hypothesis regarding how women have a closer connection to nature and to a larger extent shows on an pro-environmentally friendly behavior than men, and if it also can be detected on issues related to renewable energy and thus imply that women have a friendlier approach towards renewable energy than men. A number of ecofeminist believe that women have a stronger bond with the nature through her embodiment as a woman and by her maternal role, which according to previous research also leads to the fact that women shows on a more extensive environmental behavior.Through a qualitative research method in the form of semi-structured interviews has three female and three male respondents been asked questions with regards to the environment, individual responsibility and energy.

Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

Raymond Hains La France déchirée : En receptionshistorisk undersökning

This essay examines how the critical reception of French nouveaux réaliste-artist Raymond Hains 1961 exhibition La France déchirée has been articulated at two historically separate occasions.In her 2010 book Nouveau Réalisme, 1960?s France and the Neo-avant-garde, art historian Jill Carrick examines the fundamental impact the founder of nouveau réalisme ? French art critic and theorist Pierre Restany ? has had on the movement?s historical reception. According to Carrick Restanys writing established an interpretive framework that remained more or less intact for several decades. In addition to a closer analysis of the movement?s critical reception during the 1960s?, Carrick provides a set of new, alternative readings of a number of nouveaux réaliste artworks, which all originates from a position outside of Restanys interpretive framework.

I huvudet på revisorn: vad avgör och påverkar revisionsarvodet?

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

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