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478 Uppsatser om Audit committee - Sida 26 av 32
Ny tillsynsmodell med tillhörande marknadsorienterade styrmedel : En granskning av föreslagen tillsynsmodell med Danmarks arbetsmiljömodell som förebild
The corporate world has become increasingly unpredictable and complex. Several companies are dependent on a rapidly developing market. The development has created a positive impact on production but on working conditions it has resulted in increased work pace and load. Psychosocial and stress-related problems has increased. The development has also meant a greater awareness of work environment issues relevant to competition for customers and employees.
Kritik av humanismen som grund till värden i svensk skola med perspektiv från Nietzsche & Kant : En narrativ ideologianalys av läroplanens värdegrund och de oförytterliga värdenas genealogi
This thesis in Educational Sciences consists of a narrative ideology-analysis of the Swedish school's fundamental values with perspectives from the philosophy of Nietzsche and Kant, which also analyzed the same way, with the aim to trace and problematize the ideological foundations of "our society's shared values" that teachers should convey to the students. Based on a theory that a humanism crisis occurs when important values are perceived as threatened, does the introduction of the basic values of the curriculum appear as a response tosocietal changes. Nietzsche and Kant represent completely different idea currents that both have been reflected in the curriculum in which basic values have different meanings. Nietzsche has inspired social criticism, postcolonial and postmodern thinkers to a critical constructivist approach that is an asset in the multicultural classroom to deconstruct stereotypes and prejudices. That culture, ethnicity, morality and religion do not have an objective essence, but seen as social constructions, using a critical approach is a way of thinking which was developed with inspiration from Nietzsche.
Sverige och Nato : En studie om de svenska relationerna till Nato efter det kalla krigets slut
The purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.
Hur bokskogslagen blev till ? konflikter och lösningar 1964-1974
During the early Middle Ages beech forests (Fagus sylvatica L.) spread out over large parts of southern Sweden. They had a crucial role in human survival for hundreds of years. For various reasons, the beech forest area has decreased since the 1600s. Spruce planted on former beech forest land was the primary reason for the decline during the second half of the 1900s, which made many worried about the future of the beech forests and led to a beech forest act in 1974. This study describes the background to the beech forest act based on parliamentary official documents.
Frukost och korttidskognition ur ett ungdomsperspektiv
Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Breakfast and cognition from a youth perspectiveAuthor: Linn Kruse and Anneli HulldinSupervisor: Anna WinkvistExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 26, 2014Background: Breakfast as an influencing factor on cognition and is often on the table for discussion in society. A lot of research has been done about how omitting breakfast affects adolescents and their short time cognition. Cognition is complex as a concept and is measured in different ways and the existing research in the area often compares different types of breakfasts instead of the difference between eating and omitting breakfast.Objective: To evaluate the scientific evidence for an association between adolescents? breakfast eating and short time effects on cognition in adolescents.Search strategy: To find relevant articles a systematic literature search was made in the databases PubMed, Scopus and Cochrane. Search terms that were used were: children, young adults, adolescents, cognition, and breakfastSelection criteria: Ages 12-20 years, measures cognition, RCT, studies comparing breakfast eating with omitting breakfast, human studies, language English or Swedish, no sick adolescents or adolescents with diagnosis.Data collection and analysis: Two original articles met the inclusion criteria and were reviewed by the SBU audit template for RCT studies.
Helsingborg ? Ängelholm, en jämförelse mellan kommunernas friskvårdsarbete för sina läraranställda.
AbstractAuthorJohanna Rahl and Marie Johansson.TitleHelsingborg-Ängelholm, a comparison of the work of the municipalities regarding self generated health care activities for employed teachers.ContentToday you pay more and more attention to self generated health care. Political decisions affect the social development and thereby also conditions for people to feel healthy. As the municipalities are working with its inhabitants they are an important part of the self generated health care activities. The most part of our life we spend in school or at work and this is the reason why these places are the most suitable to create healthy people. From these thoughts we created the following aim of the study:?The aim of this study is to investigate what kind of work regarding self generated health care that is performed by the municipalities of Helsingborg and Ängelholm towards the employed teachers and how the teachers apprehend this work.
Frivillig revision : Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?
Titel: Frivillig revision ? Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?Nivå: C -uppsats i ämnet företagsekonomiFörfattare: Annelie Molin och Eva WidellHandledare: Ann Wetterlind-DörnerDatum: 2012 ? MajSyfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes.Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått.Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val.Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går.Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen..
Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer
Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.
Hur påverkar upplevd nytta av revision valet att anlita revisor i etablerade och nyetablerade bolag?
Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.
Kollegialitet och individualism : en identitetskonflikt i revisorers vardag?
The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.
Att marknadsföra politik i Sverige : En fallstudie av tre svenska politiska partiers marknadsföringsstrategi gentemot yngre väljare
BackgroundPolitics in some ways has always been about communication and marketing. In Sweden some people believe that communication and meaningful relations with the voters are of no value, instead it is the political content that is of importance. Media evolution has changed the conditions of political marketing; this has meant that the choices of the right communication channels in political marketing have become more important today than ever. Political competition in Sweden has become more even in recent years, this has called for political communication and marketing to be more planed and well thought out. Political parties have therefore begun to spend millions on marketing themselves.
Meddelartrygghet : För privatanställda på offentligt finansierade jobb
This paper examines how notifies security looks for private employed workers in jobs founded by the public. The aim is to clarify the legal situation surrounding notifies law, and to analyze possible shortcomings in the law with a focus on the future.Notifies law is based on five cornerstones. Where freedom of information, a right to provide information to the media for publication, ?acquires the right? and protection to be anonymous when talking to the press goes to all workers. The other two pillars, ?a look up prohibitions? and ?retaliatory forbid? apply only to employees in the public sector.
Case Study: The Shtokman Project : The socio-economic capacity of the Murmansk region in the framework of the development of the Shtokman project
This research is conducted on one of the world?s largest deposits - Shtokman gas and condensate field located in the Barents Sea. The development of the field is operated by the Special Purpose Company Shtokman Development AG - the international consortium of Total, Statoil and Gazprom. This research is aimed to analyze the value chain of the Shtokman project and to study the socio-economic capacity of the Murmansk region in order to examine the perspective fields of work for local companies, as well as the socio-economic potential of the region related to the gas industry that can be applied to the realization of the Shtokman project. The research is based on qualitative and quantitative data collection that involves the results of 24 semi structured interviews conducted in the Murmansk region, including the interviews with representatives of the Shtokman Development AG and the industrial committee of the Murmansk region government.
Innovativt ledarskap : Ledarskap ur ett innovationsperspektiv i den offentliga sektorn
Problem. With the Swedish public sectors problem with efficiency in mind, several reforms have beeninitiated during the last decades. These reforms go, in academic contexts, under the name?New public management?. The reforms have resulted in, among other things, an increasedcompetition, privatization and goal-orientation in the public sector.
Företagens behov av revision : efter avskaffandet av revisionsplikten för mindre företag i Sverige
Titel: Företagens behov av revision, efter avskaffandet av revisions-plikten för mindre företag i Sverige.Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Jonas Lööw-Ohlson, Malin VestlundHandledare: Markku PenttinenDatum: 2013-02-20Syfte: Syftet med detta arbete är att undersöka hur revisionspliktens avskaffande påverkat de olika aktörer som berörs av denna förändring och att utifrån detta identifiera de faktorer som styr behovet och valet av frivillig revision i små aktiebolag i Sverige.Metod: Undersökningen har ett deduktivt angreppssätt med kvalitativ inriktning då insamlandet av empirisk data utgått ifrån den satta referensramen.Resultat och slutsats: Fördelar för företagen att välja frivillig revision är främst att revision anses tillföra tillförlitlighet till räkenskaperna och fungera som en kvalitetsstämpel för företaget i dess kontakter med yttre intressenter. Företagens behov av revision beror på vilka krav och förväntningar som ställs på deras redovisning från olika intressenter och hur väl revisionen hjälper företagen att uppfylla dessa krav. Det avgörande är om företagen upplever att den nytta de får av att välja frivillig revision uppväger kostnaden. Många av de farhågor och förhoppningar som de olika intressenterna hade inför avskaffandet har infriats. Det är dock ännu för tidigt att se hur skatteintäkter, skattefel och ekobrottslighet påverkats, men det ser inte ut som att det ska få så stor inverkan som förväntat, om någon alls.