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Academic literature on the topic 'Anmärkningar'
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Journal articles on the topic "Anmärkningar"
Håstad, Torgny. "Fredspriset – några rättsliga anmärkningar." Tidsskrift for Rettsvitenskap 126, no. 04-05 (December 9, 2013): 653–65. http://dx.doi.org/10.18261/issn1504-3096-2013-04-05-14.
Full textALIN, E. "Några anmärkningar om placentarsvulster samt beskrifning på trenne dylika." Nordiskt Medicinskt Arkiv 23, no. 4 (April 24, 2009): 1–17. http://dx.doi.org/10.1111/j.0954-6820.1891.tb00838.x.
Full textTÖRNBLOM, F. A. "Några anmärkningar om behandlingen af strikturer i urinröret med särskildt afseende på den inre uretrotomien." Nordiskt Medicinskt Arkiv 2, no. 22 (April 24, 2009): 1–18. http://dx.doi.org/10.1111/j.0954-6820.1870.tb00180.x.
Full textSANTESSON, CARL. "Några anmärkningar om de olika metoderna för blåsstick, med sårskildt afseende på punktionen genom ändtarmen." Nordiskt Medicinskt Arkiv 3, no. 6 (April 24, 2009): 1–12. http://dx.doi.org/10.1111/j.0954-6820.1871.tb00809.x.
Full textKRISTJÁNSSON, MAGNÚS. "Behaviorismens överdrivna död: En liten anmärkning till psykologins historia." Nordisk Psykologi 56, no. 1 (January 2004): 40–49. http://dx.doi.org/10.1080/00291463.2004.10637434.
Full textDissertations / Theses on the topic "Anmärkningar"
Mansnerus, Anton, and Pontus Wernius. "Hur införandet av MLC har påverkat anmärkningar under hamnstatskontroller." Thesis, Linnéuniversitetet, Sjöfartshögskolan (SJÖ), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-62837.
Full textThe aim of the study was to investigate whether the number of complaints and the types of complaints had changed since the introduction of the MLC. The research material is taken from the Paris MoU annual reports. It was from these that the survey was conducted. The conclusions that we came to was, that since the MLC was introduced, the total number of complaints have decreased during the period 2011-2015. The number of detentions have also declined. Remarks concerning only the work environment has declined since the introduction of the MLC. An increasing number of complaints, which had previously fallen under the ILO, will settle in the MLC. The most common MLC remarks were "Records of Seafarers'daily hours of work or rest" and "Transport". The most common MLC complaint that resulted in the retention was "Wages". The remarks that were common at the Port State Control regarding the other allegations were "Fire Safety" and "Safety of Navigation".
Larsson, Tobias, and Julia Stenberg. "Anmärkningar i revisionsberättelsen : Vad anmärker revisorn på innan konkurser?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21955.
Full textThe audit industry is highly regulated and controlled of many laws that seeks to protect stakeholders and to provide guidelines for companies so they can use generally accepted accounting principles. Although these laws exist, many companies in insolvency manipulates records, making the work of the auditor to review the accounts very important. That companies get notes on their accounting is not uncommon and it might be different causes to this. The purpose of this study is to investigate auditors notes in a company's last annual report before the bankruptcy. Furthermore, the purpose is to investigate whether there is any correlation between company size and number of notes. In this study, the quantitative method is used where a sample of 350 companies that went bankrupt in 2015 and who had an auditor has been selected. Audit reports from these 350 companies have been collected from the database Retriever and then analyzed. The survey shows that 61 % of all companies have gotten at least one note in the audit report. According to the study's empirical material, the most common complaint is that the company hasn’t, in the right time and with the right amount reported and paid tax, deducted tax or social security contributions. Next, it is common that the annual accounts have been prepared in such time that it has been impossible to hold the annual general meeting within six months after the financial years ending. The third commmon note in the audit report is that a company hasn’t done a balance sheet for liquidation. What further emerged from the study is that in 22 % of the companies the auditor have criticized the company's going concern. Through an analysis of the empirical material, it has also emerged that there is a correlation between company size and number of notes as larger companies get fewer notes from accountants than smaller companies gets.
Dresevic, Mehmed, and Machharawi Isa El. "Kvalitetssäkringsarbete : Kvalitetundersökning om hur företag kan minimera anmärkningar före slutbesiktning." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21618.
Full textLack of experience, lack of communication and stress are some factors that can affect the quality of the work. These factors exist in our industry, the construction industry where companies and employees can be affected by the factors in a negative way. The purpose of this report is to examine and investigate meanwhile gaining greater understanding of the factors that influence and contribute to a better quality assurance. Hopefully our discussion and conclusion can help Servicekontoret in Borås. This will be determined by: – Previous research – Interviews The goal with this report is to: Try to produce some ideas, suggestions and various measures that can help Servicekontoret to prevent and reduce their remarks in the final inspection and try to provide better quality assurance. This will be based on a study carried out by a cooperation with the Servicekontoret in Borås and is based on their quality assurance work. The idea is to come up with ideas for possible improvements that can benefit the company's quality assurance work in a positive way. The main purpose of this work is to evaluate and examine Servicekontorets quality assurance work. To avoid getting remarks on the final inspection the whole company must understand the importance of quality, the importance of documenting the experiences and not to repeat the same mistakes over and over again. For the employees of Servicekontoret to achieve their goal of zero remarks in an effective way should they create some kind of intranet where documents are stored in a convenient and simple way. The documents that should be available for the employees are working preparations and other documents describing various tasks.
Hassel, Jakob, and David Zetterman. "Revision inför företagskonkurser : En undersökning om förändringen i revisionsberättelsens anmärkningar." Thesis, Södertörns högskola, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-32500.
Full textAronsson, Cristian, and Andreas Stolt. "Revisionsberättelsens användbarhet -företagsrådgivares uppfattningar avrevisionsberättelsens innehåll." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-28995.
Full textLundin, Jonas, and Leo Strand. "Skriv dom och få din dom : En studie om vad lärare tenderar att fokuserar på i sin bedömning av språk i elevtexter." Thesis, Umeå universitet, Institutionen för språkstudier, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-136510.
Full textAgné, Alvin, and Maiju Ruokanen. "Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress." Thesis, Mittuniversitetet, Institutionen för samhällsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-14132.
Full textThe international accuracy of Going Concern-warnings (GC-warnings) is as low as 40 percent, although studies show the accuracy is even lower in Sweden, under 20 percent. The four biggest accounting firms in the world advertise their knowledge of industry and a number of studies say that they have higher audit quality than the smaller firms. Meanwhile there are studies that claim that there are no differences in quality between them and the smaller firms. In this study we aim to test if the large firms have higher auditing quality than the medium and small firms and to test if there is any difference within the three categories. We measure quality as GC-warnings and a remark on financial stress (a remark on the equity being lower than 50 percent of the share capital). The study is quantitative and our data consists of 4718 limited companies, and 1809 financially stressed limited companies, which went bankrupt 2010. We measured the GC-warning accuracy to 17 percent and the remark on financial stress to 82 percent by using a Chi square test. We used the same test but added P-value to check the strength on the rest of the results. There is a very strong connection between the share of GC-warnings and the size of the accounting firm. There is also a very strong connection between the share of GC-warnings and the different firms within the large category. However there was only a weak connection between the different firms within the medium size and no connection at all within the small category. There is no connection at all between remarks on financial stress and either the firm size or within the firm size categories. According to our results, large audit firms have higher audit quality than medium and small firms concerning GC-warnings, but there are no differences between and within the categories concerning remarks on financial stress. We also find that quality concerning GC-warnings is not homogeneous between the different audit firms within each category. Our conclusions are that the accuracy on GC-warnings is low but it could increase if the auditors complement imponderable information with verifiable information and if methods for GC-judgments were established. The audit quality within large firms is not homogeneous which may be due to that the different audit firms within the categories use different ways to work, which causes differences in audit quality.
Pardue, Haak Eleonor, and Ibla Makdesi. "Revisionsberättelsen : en prognostisering av konkurser." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19290.
Full textPavlovic, Bojana, and Liljegren Anna Schüler. "Orena revisionsberättelser : Hur utvecklas de med tiden?" Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19583.
Full textAndersson, Caroline, and Dunia Gorgis. "Förekomsten av orena revisionsberättelser i svenska konkursbolag: Olika typer av anmärkningar och deras samband med revisionsbyråers storlek." Thesis, Mittuniversitetet, Institutionen för samhällsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-13335.
Full textBooks on the topic "Anmärkningar"
von, Linné Carl. Carl Linnæi Västgöta-resa: På riksens höglovlige ständers befallning förrättad år 1746 med anmärkningar uti ekonomien, naturkunnogheten, antikviteter, invånarnes seder och levnadssätt, med tillhörige figurer. Stockholm: Wahlström & Widstrand, 1996.
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