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1929 Uppsatser om Audit Practice - Sida 7 av 129
Internal Quality Audits as an Improvement Tool
A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.
Rollen som intern kvalitetsrevisor för ISO 9001. : Hur synen och förväntningarna på internrevisionsrollen påverkar kvaliteten på interna revisioner.
AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.
Riskabelt bruk av alkohol: Screening av riskbruksförekomst på plastindustri
Denna studie genomfördes under 2009 som en väsentlig del i ett projekt vid en plastindustri i södra Sverige och syftade till att identifiera personer som har ett riskabelt bruk av alkohol samt att få dem att reflektera över sina vanor. Samtidigt önskade företaget påverka sina anställda till en sund livsstil.I studien ingick 41 personer, 28 män och 13 kvinnor. Två validerade frågeformulär användes i studien, Hälsoprofil respektive AUDIT (Alcohol Use Disorders Identification Test). Det senare är särskilt framtaget för tidig identifiering av riskabel och förhöjd alkoholkonsumtion. Utöver detta togs blodprover för att analysera bl a CDT (kolhydratfattigt transferrin).
Lagerkostnadsarbete i teori och praktik: En fallstudie av lagerkostnader på ett sågverksföretag
This thesis investigates how inventory management is practiced at a Swedish sawmill company, how practice differs from theory in this field and how the company could make more use of this theory. To do this we have performed a study on relevant literature and compared our findings with a field study on Moelven Valåsen AB. Our analysis shows that a large gap between theory and practice exists. We identify several reasons to this, including some sector specific problems when calculating cost rate for timber inventories. Suggestions on solutions to these problems and an example of how a cost rate can be estimated with relatively simple means are presented.
Avislamisering och religiös påverkan i det svenska samhället : En studie om tio muslimers praktiserande av Islam
What impact does the Swedish society have on the practice of Islam? That is the main topic of this thesis.As a result of migration, the distinction between a specific region and a culture or religion has been mixed. Islam is not just part of the Middle East but is more and more institutionalized in the Western, and the Swedish society. Sweden, which is one on the most secular countries in the world, has developed into a country where the view on religion have been privatized. Religion can be practiced, but not in public.
Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag
In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.
Undantagande av handlingar vid Skatteverkets revision
AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.
Att plocka russinen från kakorna : En studie om hur kuratorn inom hälso- och sjukvården arbetar med och utvecklar sin kunskap inom krisstöd.
This thesis aims to explore how medical social workers/counselors perform their workwith people during crisis and how they accumulate and practice scientific crisisknowledge. This study is an empirical research paper based on qualitative interviewsconducted with eight medical social workers. The data was analysed with Kvalesmodel for categorization, which constitutes the basis of the research. The results ofthe research was then analysed with the use of Cullbergs crisis theory and a model ofevidence based practice which is described by Topor and Denhov. The results showthat the medical social workers practice the evidence based practice model, describedby Topor and Denhov, in combination with Cullbergs crisis theory.
Kvinnliga studenters alkoholvanor : På Linnéuniversitetet i Kalmar
As the title reveals this is a study of female college students alcohol habits in Kalmar,Sweden. During the spring of 2012 a total of 118 female students at Linnaeus universityanswered a survey about their alcohol habits. The survey reveled that as many as 67%percent of the answering female students (according to Audit) have risky drinking habits.The drinking habits are explained using Albert Banduras social learning theory in contextto the Scandinavian drinking pattern. The study concludes that female alcohol habits needeven further research. Furthermore the study shows that student initiation have an impacton the female drinking habits and that expectations of that students drink are to some extentimportant to the development of hazardous drinking habits..
Filosofi, kultur och management i Folkrepubliken Kina - En studie av kopplingen mellan filosofi och praktik
In order to get full understanding of management culture and practice one must understand the underlying factors. This thesis examines the philosophical foundations for management in the People's Republic of China with its primary focus on the period 1949 -2012. China with its strong economic development in the recent decades is becoming an increasingly important actor in the world economy. Interaction between China and the rest of the word is considerable and currently Chinese firms increasingly expand outside China. This gives further importance especially for westerners to gain a deeper understanding of Chinese views and customs with regard to management.
Avskaffandet av Revisionsplikten i Introduktionsfasen VS Kreditgivning
Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.
Sambandet mellan personlighet och alkoholkonsumtion samt alkoholrelaterade problem
Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typiskt tillfälle man dricker alkohol samt frekvensen av högkonsumtion av alkohol..
Evidensbaserat arbetssätt på bibliotek: Erfarenheter av användningen av EBLIP
The purpose of this thesis is to shed light on how evidence-based librarian and information practice (EBLIP) is understood and practised at some Swedish hospital libraries, and also to analyze how EBLIP functions as a strategy to bridge the gap between research and practice as described by Haddow & Klobas. The theoretical framework for the study is partly based on Haddow & Klobas description of the gap between research and practice in the field of LIS and partly a description of the EBP-process which plays a key role in the use of EBLIP. Interviews have been done with four people, three librarians, all with management experience, and an academic development officer, active at three different hospital libraries where EBLIP is practiced. All informants believed that it is important to make use of research results in order to improve services and practice. In their efforts to apply the research findings the informants face a number of hindrances, which indicates a gap between research and practice.
Revidering av rockdatabas
Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.
Registrering av konstbilder: En översikt av forskning och praktik i en domänspecifik form av kunskapsorganisation
The purpose of this thesis is to present a review of research themes and practice in the field of art image registration. The objectives of the review are twofold. The primary task is to distinguish which problems, in regard to theory and practice, that have been dealt with in the field of art image registration and the secondary task is to investigate which discursive, institutional and tool-related factors have had an impact on theoretical discussions and practice in the art image domain. The empirical content in the review is structured according to four epistemological viewpoints and is analyzed with a domain analytical approach. The result of the study is that two major problems are frequently discussed in the art image domain, namely lack of standardization and which discourse is the best suited for registration of art images.