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2327 Uppsatser om The extent of auditing - Sida 8 av 156
Mätmetoder och nyckeltal: en kvalitativ studie om hur bibliotekschefer mäter bibliotek
The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.
Sveriges Florida : Borgholms kommuns interna varumärkesarbete
In the field of municipal services there are a wide range of aspects a small community must consider, especially considering that the circumstances in which a municipality operate continuously are changing. The changes include, for example, migration, individual lifestyles, the political governance and environment. Especially the latter might have a big impact on a town based on tourism such as Borgholm. We particularly have taken an interest for how this might affect the internal branding and internal brand communication of Borgholm municipality.Through our research we have found that Borgholm municipality in no particular extent is working with living the brand or any similar concepts. Also, we have found that the success of the internal branding of the organization in a great extent depend on the individuals of the different branches of the municipality?s work rather than on a coherent communication structure which reaches the whole organization..
Våldet, Rätten och Rättvisan : En kommentar till Walter Benjamins Försök till en kritik av våldet
This paper is an attempt to re-read Walter Benjamin?s essay ?critique of violence? by separating what we here presume being its three-part core or axis, namely Right (rätt, as in Law), Justice (rättvisa) and Violence (våld), and then make an inquiry into the relationship between them, or, to what extent these three parts relate to each other. The method for doing so is at first a close-up reading of Benjamin?s text, where the core parts are being mentioned. Thereafter we will take a look at some of the most prominent attempts to read Benjamin to see to what extent their interpretation is compatible to ours.
Reportrars användning av informationsresurser på en svensk dagstidning.
The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.
Konkurrens för mindre revisionsbyråer : En kvalitativ studie av möjliga konkurrensstrategier och hur kommande förändringar påverkar konkurrensen på revisionsmarknaden
Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market Subject: Auditing Tutor: Margareta Paulsson Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market. Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.
Identity Construction of Young Professionals in a Late Modern Emotion-Intensive Context: Multiple Faces of Family Discourse in a Big Four Auditing Firm
Purpose: The purpose of this thesis is to study the adaptation of recently recruited young professionals to a top consulting firm through their identity construction efforts. We analyze the influence of a major organization-related discourse on young professionals in order to account for the effects of emotional labor on their adaptation to work. Methodology: We have studied our empirical material in the light of a reflexive pragmatic approach. Thus throughout the analysis of interview material, we try to interpret carefully the material from various perspectives. As authors, we also reflect critically upon our own interpretations.
Omedveten tankeverksamhet och beslutsfattande ?en användarmanual : En studie i det omedvetnas beskaffenhet.
The investigation aims to clarify to what extent non-conscious thought has efficacy in e.g. decision making and also examine some aspects of the question whether decisions are caused by free will. This will be conducted through an analysis of new research pertaining to neuroscience, economics, the combination of the two within neuroeconomics; evolutionary theory and especially the new theory of Unconscious thought (Nordgren & Dijksterhuis 2006) which will enjoy special scrutiny due to its recentness in the scientific field. A decision strategy ought to put high-level conscious cognition to use where it's most effective and this is on a different level than the canonized one. Meta decision making is decision making pertaining to which decisions ought to be made consciously.
SAS arbete för att bli Europas punktligaste flygbolag : -en fallstudie utifrån ett kvalitetsperspektiv
In 2010, SAS received the "On time performance service" award by Flightstats. This award was an affirmation of long-term work, both in projects and as an ongoing process, which the company sought to systematically improve punctuality on its flights. The extent to which SAS followed the values and the underlying theories of the cornerstone model for total quality management was the main issue in this essay. Whether there are conditions for the company to get even further by working in other ways was also investigated. In addition, the importance of punctuality in relation to customer satisfaction was discussed.
Klienternas förtroende för revisorer och redovisningskonsulter i småföretag
The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.
Spaljerade frukttr?d, en outnyttjad resurs f?r hemtr?dg?rden? En intervjustudie av tr?dg?rdsm?stares erfarenheter och syn p? hantverket spaljering.
This bachelor's thesis is a study of operative approach and attitude to espaliered
fruit trees in home gardens. Through qualitative interviews the informants give their view of
problems which might arise, and to some extent how the problems can be solved. In
addition, which benefit can be obtained from growing these different types of trained trees
and for whom they might be suitable. Thematic analyses were used to find themes and
patterns for deeper understanding. The conclusion was that these kinds of trees would be
beneficial to use to a greater extent than is done today you can use more species and
varieties, fit more trees in a small garden, and enhance the trees esthetical appearance.
Sexualitet bland äldre - En litteraturstudie som belyser äldres behov av sexualitet
The aim of this literature review was to put together scientific knowledge about the need of sexuality among elderly people, so that the nurse in the future can use this knowledge in nursing. The research questions that will be answered are: In what extent do elderly people have the need to experience sexuality? In what extent do elderly people have the possibility to practice their sexuality? In what degree do the nursing staff respect and understand elderly people's need of sexuality? How can nursing staff support elderly people in their sexuality? The method used to answer the research questions was analysis and interpretation of ten scientific articles. The results, which are presented within ten categories, shows that elderly people have a need of sexuality. Loneliness, lack of privacy and knowledge and attitudes are factors that affect elderly people's possibility to express their sexuality.
Arbetskraftsmigration och EU:s utvidgning - Potential och omfattning
This paper analyses the potential extent of labour mobility in the European Union after the eastern enlargement that took place in 2004, but focuses on movements from the 10 new member countries to the old EU -members. In this study, a number of economic models are used to investigate if there is a large potential for labour mobility in the enlarged EU and also if this potential has large effects on mobility in reality. The potential for labour mobility is, to a large extent, discussed in terms of theoretical migrating incitements for workers and different types of labour migration obstacles. Many factors indicate that such large potential for migration actually exists, mainly due to high difference in wages and unemployment and because of the common EU market. At the same time, the presence of natural and constructed obstacles is likely to restrict migration for a long period of time..
Personalredovisningens omfattning - en dokumentstudie av bolag på Stockholms fondbörs
Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.
"Det ska inte vara så att livet är kört bara för att man blir hederhotad" : -En kvalitativ studie om flickors upplevda behov av stöd och hjälp efter uppbrottet från sin hederskultur.
The purpose of our study was to give girls who are victims of honor related violence a chance to express their needs experienced after the breakup from their families. Furthermore, the study aimed to examine in what extent the girls' needs have been met, how and by whom? The focus was the girls' own experiences thru the breakup from their families and beyond. The issues we wanted to answer were: What needs of help and support does these girls feel that they have? What are the needs immediately after the breakup and how do they look in the longer term? To what extent do the girls have their needs met, how and by whom? What needs experience the girls have not been satisfied? In order to answer our questions, we used semi-structured life-world interviews.
Konsumenters Kontantanvändande : Varför använder konsumenter kontanter som betalningsmedel?
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.