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2327 Uppsatser om The extent of auditing - Sida 6 av 156

Evaluation of creditability and risk minimisation : The effect of accounting for intangibles

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Biblioteket för barn av vuxna : en undersökning av barnbibliotekariers förförståelse av barns förutsättningar

The purpose of this master thesis is to investigate the understanding of children's librari-ans regarding children's needs and preconditions in a library context and based on devel-opmental psychology and information seeking theories. The children's perspective is said to be the guiding star in the children's library and the thesis also aims to study the chil-dren's perspective as defined by children's librarians.The master thesis is a qualitative study based on interviews with children's librarians working at major public libraries. Observations of the children's libraries in the study have to some extent been performed.The study reveals that children's librarians are fairly knowledgeable about children but do not to a full extent use that knowledge into adapting the library to children and their needs. The children are not contributing to the adaptation of the library to any extent as there are few routines for that matter. In society in general children are on a regular basis represented by adults and their perspective on children and children's needs, which may differ from the perspective children have on their own lives, and the same is applicable for the children's library.

Sociala medier i Kina : En studie om användningen av sociala medier i en diktatur

The current research examined whether motives, traditional mass media consumption and individual differences (social activity and political interest) predicted the use of social media among a group of university students in China. In coherence with Uses and Gratifications assumptions the study found that the factors differentially predicted the extent of media use. Information seeking, social interaction and affinity were the main reasons for using social media. There was a negative correlation between television viewing and use of social media, in addition to a negative correlation between information seeking and use of the media. Results further suggest that social media are used to enhance social capital, since student?s being socially active offline, tend to use the media to a greater extent than those less active..

Barn och smartphones - En studie av föräldrars attityder kring integritetsaspekten när det gäller barn och smartphones

The purpose of this essay was to sort out parents attitudes concerning children and their use of smartphones, primarily in regards to the integrity-aspect. I have studied if parents believe that their children should have smartphones, if they want to control their use, how they want to control their use and what implications this might have. I've chosen two methods for my research, one quantitative, online questionnaires, and one qualitative, semi-structured interviews. My base has been previous research in the area, to the extent it existed. My findings suggest that parents, on the whole, are positive to letting their children use smartphones but that they?d like some sort of control over their use.

Revisorernas Marknadsföring : en studie om revisorernas relationsmarknadsföring

Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision.

Elevinflytande genom pedagogisk samsyn : en undersökning av ett specifikt arbetslag

In this study we wanted to have a closer look at how a specific working team of pedagogues in the senior part of elementary school works with student influence through a pedagogical concept created by themselves. We have used qualitative interviews as a method to achieve relevant information from the pedagogues, and from students teached by the same.The purpose of the study was to investigate how the working team, through the concept, pursue real student influence within different school subjects and how the individual student is favored in his/her learning process. Another intention was to find out to what extent the students experience this influence. We also wanted to elucidate the advantages as well as the disadvantages of this concept, and to shed some light on how the informants view the future development of the concept.The result shows that consensus prevails to a large extent among teachers and students regarding the signification of real student influence in the everyday learning situation. It also appears that the students? abilities to exercise influence vary between different school subjects.

Bolagskodens påverkan på intern och extern revisor

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Bibliotekariers uppfattningar om Bibliotek 2.0 ? En fenomenografisk undersökning

In the library community there is a continuous discussion about enhancing user interactivity on library websites, according to the principles of Web 2.0, called Library 2.0. The purpose of this thesis is to study how librarians conceive Library 2.0. The focus is on the study of the librarians? conceptions of user interactivity on the website, and if the librarians conceive that their professional role is affected by Library 2.0. The study is implemented methodologically by interviewing six librarians and using phenomenography as an approach.

Vilka incitament ger revisionsbyrån revisorerna att inte avskeda arbetsgivaren?

ProblemformuleringVarför och vad gör revisionsbyråerna för att behålla personalen och hur upplevs detta av revisorerna?SyfteUppsatsens syfte är att undersöka varför och vad revisionsbyråerna gör för att behålla personalen och hur detta upplevs av revisorerna.Metod Uppsatsens metod är en förklarande undersökning som grundas på den positivistiska ansatsen och där vi utgår från den deduktiva metoden. Med tidigare forskning som grund har vi utvecklat en bild över vår teori. Teorin omfattar 24 underhypoteser som tillsammans ska svara på huvudhypotesen. Den empiriska metoden består av ett icke sannolikhetsurval och en enkätundersökning omfattande 12 kontorschefer och 169 övriga revisorer (varav 9 resp.

Distriktssköterskans prevention - omfattning av prevention och dokumentation

Studies in Sweden have shown that the districtnurses had no time for health promotion. The Swedish government also indicate that there is a lack of health promotion and preventive care in Sweden. The purpose of this study was to describe into which extent the districtnurses in the middle and southwest area of Region Skåne worked with preventive care in their profession and into which extent they documented their achievement. The inquiry was answered by 45 districtnurses about background, present situation, preventive care, secondary prevention, tertiary prevention, health promotion and documentation. Results of this study shows that the districtnurses worked mostly with tertiary prevention.

EU som Demokratifrämjare i Kroatien

The aim of this essay was to study the European Union?s (EU) role as a democracy promoter and its impact on Croatia?s democratization process. Croatia is a candidate country for membership in the EU which creates a possibility for impact and democracy promotion. The aim is met by studying the following questions:  In what way has the EU promoted democracy in Croatia? How did Croatia respond? To what extent has the EU contributed to Croatia?s democratization process?  Croatia is treated as a case study of the EU?s democracy promotion and the method used was qualitative text-analysis.

Linux hoist review : En undersökning av automatiserade auditverktyg

Manuell säkerhetsgranskning av Linuxsystems konfigurationer är en tidskrävandeoch mödosam uppgift. Det existerar flera automatiserade verktyg som säger sigkunna underlätta arbetet, upptäcka uppenbara säkerhetsrisker och genereraunderlag för manuella granskningar.I detta arbetet ställer vi oss frågorna; ?Hur väl klarar befintliga verktyg, på ettautomatiserat vis, att identifiera kritiska konfigurationsbrister i ett linuxsystem??och ?Går det att ta fram metoder som bättre identifierar dessa brister??. Arbetetundersöker detta genom att samla verktyg för automatisk auditing och testar dessa iavsiktligt sårbart konfigurerade testmiljöer baserade på vedertagna riktlinjer försystemhärdning. Parallellt med detta tog vi också ta fram förbättradeidentifieringsmetoder genom att utveckla ett eget verktyg som inkluderas iundersökningen..

Nyhetskommentering på Facebook : En studie om hur deliberativa kommentarerna är på nyhetssajternas facebooksidor

The purpose of this study was to examine in which extent the comments about news inthe comment fields, on Swedish news sites Facebook pages were deliberative.To fulfill this purpose we used a quantitative content analysis as a method to interpretthe data that we collected about 2203 reader comments from three news sites Facebookpages. Ju?rgen Habermas theory about deliberative democracy together with theoriesabout public space and Web 2.0 were the theories we based our study on. To determinethat a comment was deliberative it had to contain an argument and be written withtolerance and respect. Our result showed that most comments lacked either one or bothof these criteria?s and therefore weren?t deliberative.

Generation Y i Managementkonsultbranschen: Strategier för att attrahera och behålla 80-talisterna

Management consulting firms are dependent on attracting and recruiting new talents since the human capital has a vital role in these types of organizations. In the following years a new generation, Generation Y, will to a large extent enter the labour market. According to several studies this generation has different characteristics than older generations.This thesis examines management consulting firms? views of Generation Y and which strategies they use to attract and retain the generation. The fact that the subjects are unexplored led the authors to conduct a qualitative study of seven management consulting firms through in-depth interviews.

"Jo, läspade Violet." : Översättningsanalys av anföringsverb i svensk och polsk skönlitterär prosa. En fallstudie.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

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