50 research outputs found
Vad påverkar revisorns bedömningar av särskilt betydelsefulla områden i praktiken? : En kvantitativ studie om revisionsstandarden ISA 701
No full textTitel: Vad påverkar revisorns bedömningar av särskilt betydelsefulla områden i praktiken? En kvantitativ studie om revisionsstandarden ISA 701 Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Mathilda Ericsson och Ida Ljungdahl Handledare: Mattias Hamberg Datum: 2024 – maj Syfte: Utifrån ISA 701 är syftet med denna studie att undersöka hur företagsspecifika faktorer påverkar antalet särskilt betydelsefulla områden rapporterade av revisorn i revisionsberättelsen. Metod: Med en deduktiv ansats och kvantitativ forskningsmetod har studiens hypoteser prövats genom en korrelationsmatris samt multivariata regressionsmodeller. Totalt har 2 091 observationer från svenska börsbolags årsredovisningar mellan åren 2016 och 2022 analyserats. Resultat och slutsats: I studien finns stöd för signifikanta samband mellan antalet särskilt betydelsefulla områden och samtliga företagsspecifika faktorer som testats. Resultatet indikerar därmed att företagens agentproblem och komplexitet i viss mån styr revisorns bedömningar. Examensarbetets bidrag: Studiens resultat tillför nya insikter kring revisorers bedömningar av särskilt betydelsefulla områden. Det kan vara relevant för standardiseringsorgan inom revision, upprättare och användare av redovisningsrapporter, samt för praktiserande revisorer. Förslag till framtida forskning: Framtida forskning kan inkludera andra företagsspecifika faktorer och undersöka om det ger liknande resultat. Förslagsvis kan fokus ligga på relationen mellan revisor och klient. Slutligen föreslås att undersöka ISA 701 med en kvalitativ metod. Nyckelord: ISA 701; Utvidgad revisionsberättelse; Särskilt betydelsefulla områden; Agentteori; AgentproblemTitle: What influences the auditor's assessments of Key Audit Matters in practice? A quantitative study on the auditing standard ISA 701 Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Mathilda Ericsson and Ida Ljungdahl Supervisor: Mattias Hamberg Date: 2024 – May Aim: Based on ISA 701, the purpose of this study is to examine how company-specific factors influence the number of Key Audit Matters reported by the auditor in the auditor’s report. Method: With a deductive approach and quantitative research method, the study's hypotheses have been tested using a correlation matrix and multivariate regression analysis. In total, 2 091 observations from Swedish listed companies' annual reports (2016-2022) were analyzed. Results and conclusions: In the study, there is support for significant relationships between the number of Key Audit Matters and all company-specific factors tested. It indicates that the companies' agency problems and complexity govern the auditor's assessments to some extent. Contribution of the thesis: The results provide new insights into auditors' assessments of Key Audit Matters. This information may be relevant to standard-setting bodies in auditing, preparers and users of accounting reports, and to practicing auditors. Suggestions for future research: Future research could include other company-specific factors. One suggestion is to focus specifically on the relationship between auditor and client. Additionally, it is proposed to examine ISA 701 using a qualitative method. Key words: ISA 701; Extended auditor’s report; Key Audit Matters; Agency theory; Agency proble
Vad påverkar revisorns bedömningar av särskilt betydelsefulla områden i praktiken? : En kvantitativ studie om revisionsstandarden ISA 701
No full textTitel: Vad påverkar revisorns bedömningar av särskilt betydelsefulla områden i praktiken? En kvantitativ studie om revisionsstandarden ISA 701 Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Mathilda Ericsson och Ida Ljungdahl Handledare: Mattias Hamberg Datum: 2024 – maj Syfte: Utifrån ISA 701 är syftet med denna studie att undersöka hur företagsspecifika faktorer påverkar antalet särskilt betydelsefulla områden rapporterade av revisorn i revisionsberättelsen. Metod: Med en deduktiv ansats och kvantitativ forskningsmetod har studiens hypoteser prövats genom en korrelationsmatris samt multivariata regressionsmodeller. Totalt har 2 091 observationer från svenska börsbolags årsredovisningar mellan åren 2016 och 2022 analyserats. Resultat och slutsats: I studien finns stöd för signifikanta samband mellan antalet särskilt betydelsefulla områden och samtliga företagsspecifika faktorer som testats. Resultatet indikerar därmed att företagens agentproblem och komplexitet i viss mån styr revisorns bedömningar. Examensarbetets bidrag: Studiens resultat tillför nya insikter kring revisorers bedömningar av särskilt betydelsefulla områden. Det kan vara relevant för standardiseringsorgan inom revision, upprättare och användare av redovisningsrapporter, samt för praktiserande revisorer. Förslag till framtida forskning: Framtida forskning kan inkludera andra företagsspecifika faktorer och undersöka om det ger liknande resultat. Förslagsvis kan fokus ligga på relationen mellan revisor och klient. Slutligen föreslås att undersöka ISA 701 med en kvalitativ metod. Nyckelord: ISA 701; Utvidgad revisionsberättelse; Särskilt betydelsefulla områden; Agentteori; AgentproblemTitle: What influences the auditor's assessments of Key Audit Matters in practice? A quantitative study on the auditing standard ISA 701 Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Mathilda Ericsson and Ida Ljungdahl Supervisor: Mattias Hamberg Date: 2024 – May Aim: Based on ISA 701, the purpose of this study is to examine how company-specific factors influence the number of Key Audit Matters reported by the auditor in the auditor’s report. Method: With a deductive approach and quantitative research method, the study's hypotheses have been tested using a correlation matrix and multivariate regression analysis. In total, 2 091 observations from Swedish listed companies' annual reports (2016-2022) were analyzed. Results and conclusions: In the study, there is support for significant relationships between the number of Key Audit Matters and all company-specific factors tested. It indicates that the companies' agency problems and complexity govern the auditor's assessments to some extent. Contribution of the thesis: The results provide new insights into auditors' assessments of Key Audit Matters. This information may be relevant to standard-setting bodies in auditing, preparers and users of accounting reports, and to practicing auditors. Suggestions for future research: Future research could include other company-specific factors. One suggestion is to focus specifically on the relationship between auditor and client. Additionally, it is proposed to examine ISA 701 using a qualitative method. Key words: ISA 701; Extended auditor’s report; Key Audit Matters; Agency theory; Agency proble
African second-hand clothes:Mima-te and the development of sustainable fashion
No full textA vast surplus of unwanted clothing is produced from excessive consumption in the Global North where a far greater volume of second-hand clothing is collected than can be locally retailed in charity shops or as ‘vintage fashion’. The majority of collected second-hand clothes are exported and sold overseas in market places in the developing world, with diverse and disputed economic and cultural effects. We discuss an African fashion brand, Mima-te which is collecting American and European second-hand clothes found in the markets of Maputo, Mozambique and up-cycling them, creating value and crafting new fashion
Socialsekreterarens makt inom försörjningsstöd.
No full textAbstract Title: Socialsekreterarens makt inom försörjningsstöd. Author: Mathilda Baehre and Emma Rotzius Our purpose in this paper is to examine how the social worker looks at their role in relation to the client, based on a power analysis. Keywords: Makt, handlingsutrymme, ekonomisktbistånd and socialsekreterare . Our study examines how the social worker, who works in maintenance support looking at and relate to their own power against the client. We have made 4 qualitative interviews, and then transcribed the interviews and coded them for themes we found during transcription. The results show that there are major differences in how social secretaries view their own power and how they handle their role towards the client. There are also differences in how social secretaries are related to the scope they possess, which studies show has a direct impact on the client's legal security
¨Naturalist, historiker, moder: Mathilda Mallings paratextuella strategier
No full textDuring the more than forty years of her career, Mathilda Malling (1864– 1942) wrote books for children and adults as well as texts in different genres. Her oeuvre provides an example of the strategies used by female authors to achieve publication in a male-dominated literary field, as well as how the critics reacted when women transgressed the boundaries of what was acceptable in terms of style and subject matter. Through an analysis of Malling’s paratextual strategies and choice of narrative situation, this article aims to show how ideas about gender, genre and authority produced differing restrictions and opportunities for authors when writing for children and adults. Both in her paratexts and in her choice of narrator, Malling played with various notions about the author, using them to stage different artistic identities such as naturalist, historian or mother. In the prefaces of her adult novels, she authorized her narratives through references to claims about the truth, objectivity and an expert’s knowledge. The preface to her book for young readers, in contrast, highlighted everyday life, the author as a member of a family, and children. Her tone of voice was affectionate and light, and far less serious than when she was prefacing adult literature. This aesthetics of the quotidian and of intimacy was further staged in her children’s literature in terms of the situation of the narrator
Samverkan med vårdnadshavare på mångkulturella förskolor : En kvalitativ studie om fyra pedagogers tankar kring kulturell mångfald och dess inverkan på samverkan
No full textCooperation with guardians in multicultural preschools - A qualitative study of four educators’ ideas about cultural diversity and its impact on cooperation Author: Mathilda Eddestål Mentor: Åsa Arketeg Term: Fall 2016 Abstract: The purpose of this study is to research educator’s communication strategies in multicultural schools, based on whether the educator’s weights in the multicultural background of the child’s guardian(s) in the cooperation process. My research questions are: - What communication strategies have educators to achieve cooperation with the guardians? - In what way is the cultural background of the guardian being considered by the guardians in cooperation? To answer these questions, I have made a qualitative study with semi-structural interviews as a method, which are completed with educators working in multicultural pre-schools. A conclusive finding of this study shows that there is no clear assertive view about whether the educator should or should not take heed of a guardian’s multicultural background. Taking the full span of this study into consideration, I would argue that educators puts great effort to emphasize the structural boundaries of their institution and trying to communicate this to the child’s guardians. However, time and resource constraints limits this effort to a formal directive, rather than a pragmatic execution. The end results gathered from this study is that this specific area should get a lot more attention from managers to give educators the chance to reach the goal marker considering their mission to cooperate with the child’s guardians in an intercultural way
Samverkan med vårdnadshavare på mångkulturella förskolor : En kvalitativ studie om fyra pedagogers tankar kring kulturell mångfald och dess inverkan på samverkan
No full textCooperation with guardians in multicultural preschools - A qualitative study of four educators’ ideas about cultural diversity and its impact on cooperation Author: Mathilda Eddestål Mentor: Åsa Arketeg Term: Fall 2016 Abstract: The purpose of this study is to research educator’s communication strategies in multicultural schools, based on whether the educator’s weights in the multicultural background of the child’s guardian(s) in the cooperation process. My research questions are: - What communication strategies have educators to achieve cooperation with the guardians? - In what way is the cultural background of the guardian being considered by the guardians in cooperation? To answer these questions, I have made a qualitative study with semi-structural interviews as a method, which are completed with educators working in multicultural pre-schools. A conclusive finding of this study shows that there is no clear assertive view about whether the educator should or should not take heed of a guardian’s multicultural background. Taking the full span of this study into consideration, I would argue that educators puts great effort to emphasize the structural boundaries of their institution and trying to communicate this to the child’s guardians. However, time and resource constraints limits this effort to a formal directive, rather than a pragmatic execution. The end results gathered from this study is that this specific area should get a lot more attention from managers to give educators the chance to reach the goal marker considering their mission to cooperate with the child’s guardians in an intercultural way
Flowers in Decay: Botanical Women in Mary Shelley's Mathilda and The Last Man
No full textIn the study that follows, I argue that Mary Shelley enters into the lively debates on botany and female sexuality which were prominent in her literary and cultural milieu through her engagement with what I call the ‘botanical woman’ figure in her novels Mathilda and The Last Man. Following suit from the botanical texts of authors such as Carl Linnaeus, Erasmus Darwin, and especially Mary Wollstonecraft, Shelley interrogates questions about female sexuality, the role and education of women in society, and marriage through the depiction of women as sexualized plants and their relationships with men. Through these botanical women, I suggest that Mary Shelley shows how women, when rendered flowers subject to male desire, fail to cultivate their rational minds or to reach their full potential. While men are educated and cultivated to grow their minds, write books, lead leagues of men in politics, women are reared to be decorative or ornamental to men’s lives, playing the role of wife or mother. Mathilda dies purposeless, a failed wife, mother, and author, her rational potential wasted. Shelley shows that even for those exceptional few, like Perdita, whose minds and political talents find a way to grow despite all obstacle, the patriarchal system would find a way to diminish them to the same fates as women like Idris whose only ambitions are to be wives or mothers; to die, like flowers in decay
Vem är du? Vem är jag? – Charader i dagens medierade värld. En studie av identitetskonstruktionen på Facebook.
No full textAbstract Title: Who are you? Who am I? – Charades in the mediated world of today. A study of the construction of identity at Facebook. (Vem är du? Vem är jag? – Charader i dagens medierade värld. En studie av identitetskonstruktionen på Facebook.) Number of pages: 58 (66 including enclosures.) Author: Mathilda Wahlund Tutor: Ylva Ekström Course: Media and Communication Studies C Period: Fall 2007 University: Division of Media and Communication, Department of Information Science, Uppsala University. Purpose/Aim: The aim is to study how people construct their own identities today. I want to understand and study how such a central thing as identity is being constructed, in a place which offers members to freely present themselves, the community Facebook. Material/Method: Through Internet based interviews and observations I approach the inner worlds of my informants. Using semiotics I can detect underlying meanings. My theoretical base consists of modernist and postmodernist perspectives among others. Gidden’s theory of the self narrative, Butler’s queer theory, the theory of articulation represented by Stuart Hall, Gauntlett’s model of objects and intersectionality represented by Nina Lykke among others. Main results: The main result is that people do not actively construct identity in one way on the Internet. They do it in several ways, deliberately and non deliberately. Identity construction today is very fragmented, like the world we live in. People choose their own ways to present themselves, and the ways they do it vary. But people are often aware of the fact that they do present themselves, they’ve just not been reflecting over who they present. Key words: Identity, the self, the subject, construction of identity, modernity, postmodernity, Facebook, Giddens, Butler, queer theory, articulation, the model of objects, intersectionality, interviews, observation, semiotics
Streamlining the flow of spare parts between OEM andcentral warehouse
No full textSyfte - Sjunkande marginaler hos primärprodukter har riktat ökad uppmärksamhet mot den lönsamma reservdelsverksamheten. Det finns dock utmaningar kring flödet av reservdelar, bland annat i) teoretiskt gap kring flödet av reservdelar, ii) behovet att effektivisera flöden av reservdelar, och iii) avsaknad av praktisk arbetsprocess. Med bas i dessa utmaningar har studiens syfte formulerats till ”Att utforma en arbetsprocess för effektivare materialflöde av reservdelar mellan OEM och centrallager för tillverkande företag”. Genom att identifiera och analysera effektivitetsvariabler som påverkar flödet av reservdelar, har en praktiskt tillämpbar arbetsprocess skapats för att effektivisera försörjningskedjan och fylla kunskapsgapet inom området. Metod - Denna studie är av typen enfallsstudie, som undersöker materialflödet av reservdelar och arbetsprocesser inom logistik. Data samlades in genom intervjuer och dokumentstudier för att identifiera effektivitetsvariabler. Studien kombinerar teori och empiri för att erhålla djupare förståelse av fallet och strävar efter att dra slutsatser och ge insikter som kan tillämpas inom logistikområdet i allmänhet. Resultat - Resultatet av studien redovisas en arbetsprocess som har utformats för att effektivisera materialflödet av reservdelar mellan OEM och centrallager. Genom att ha identifierat effektivitetsvariabler har studien prioriterat de variablerna med störst förbättringspotential. En arbetsprocess har utvecklats med konkreta förslag på förbättringar för att minska avstånd, kostnader och ledtider till centrallagret. Resultaten ger insikter om hur materialflödet kan effektiviseras mellan OEM och centrallager hos tillverkande företag. Implikationer - Resultatet av studien fyller kunskapsgapet genom att undersöka reservdelsflödet och dess koppling till effektivisering av försörjningskedjor. Genom att ha identifierat effektivitetsvariabler bidrar studien till ökad förståelse för hur företag kan effektivisera hanteringen av reservdelar. Studien adresserar viktiga utmaningar inom reservdelsförsörjningen genom att erbjuda praktiska lösningar och insikter till beslutsfattare för att skapa effektiva materialflöden. I studien har en arbetsprocess skapats, vilket kan hjälpa företag att effektivisera dess reservdelsflöden och undvika onödig resursförbrukning. Resultatet av studien kan fungera som en vägledning för företag som strävar efter att förbättra sitt materialflöde av reservdelar och öka sin övergripande effektivitet. Begräsningar - Studiens begränsningar är att enbart en enfallsstudie har utförts. Dessutom behandlas endast det materialflöde uppströms mellan OEM och centrallager som utgörs av det utvidgade försörjningskedjan. Därav undersöks inte materialflödet nedströms mot slutkund.Purpose - Falling margins in primary products have directed increased attention to the profitable spare parts business. However, there are challenges around the flow of spare parts, including i) theoretical gap around the flow of spare parts, ii) the need to streamline the flow of spare parts, and iii) lack of practical work process. Based on these challenges, the purpose of the study has been formulated as "To design a work process for more efficient material flow of spare parts between OEM and central warehouse for manufacturing companies". By identifying and analyzing efficiency variables that affect the flow of spare parts, a practically applicable work process has been created to streamline the supply chain and fill the knowledge gap in the field. Method - This study is of the single-case study type, which examines the material flow of spare parts and work processes in logistics. Data were collected through interviews and document studies to identify efficiency variables. The study combines theory and empiricism to obtain a deeper understanding of the case and aims to draw conclusions and provide insights that can be applied within the field of logistics in general. Findings - The result of the study is a work process that has been designed to streamline the material flow of spare parts between the OEM and the central warehouse. By having identified efficiency variables, the study has prioritized those variables with the greatest potential for improvement. A work process has been developed with concrete proposals for improvements to reduce distance, costs, and lead-times to the central warehouse. The results provide insights into how the material flow can be made more efficient between the OEM and the central warehouse of manufacturing companies. Implications - The result of the study fills the knowledge gap by examining the flow of spare parts and its connection to the efficiency of supply chains. By having identified efficiency variables, the study contributes to increased understanding of how companies can streamline the handling of spare parts. The study addresses important challenges in spare parts supply by offering practical solutions and insights to decision makers to create efficient material flows. In this study, a work process has been created, which can help companies to streamline their spare parts flows and avoid unnecessary resource consumption. The result of the study can serve as a guide for companies that strive to improve their material flow of spare parts and increase their overall efficiency. Limitations - The study's limitations are that a single case study has been carried out. In addition, only the upstream material flow between the OEM and the central warehouse that constitutes the extended supply chain is treated. As a result, the material flow downstream towards the end customer is not investigated
