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718 Uppsatser om Audit firm tenure - Sida 30 av 48

Att överföra rätten till ett domännamn? - en studie om känneteckeninnehavarens möjlighet att vinna ett redan registrerat domännamn som är identiskt eller förväxlingsbart med kännetecknet

Abstract Today it is very common that some person register a domain name that is identical or confusingly similar to a hallmark that is someone?s protected property. From the owners opinion this can result in a lost of company?s goodwill and there is risk that hallmark becomes powerless.Every physical and legal person can register someone?s protected hallmark as a domain name under top ? level domain .se because owner has no possibilities to stop the registration in advance. The owner of hallmark can only open a dispute trough ATF and try to win and attain a transfer of that registered domain name to itself.

Interaction and barriers - the Big Four audit firms in the Öresund region

Uppsatsens syfte är att skapa en bättre förståelse kring samarbetet och rörligheten mellan var och en av de fyra stora revisionsfirmorna över sundet. Detta med ett huvudsakligt fokus på revision. Uppsatsens studie är kvalitativ och utförd med hjälp av intervjuer för att svara på forskningsfrågan; Hur samarbetar The Big Four över Öresund och upplever de någon rörlighet? Teorin om strategiska allianser, GATS modes och institutionell kontext utgör den teoretiska referensramen.Sammanlagt har åtta intervjuer utförts med respondenter på var och en av de fyra stora revisionsfirmorna på båda sidorna av sundet. Slutsatsen kan dras att där är ett tydligt samarbete inom var och en av de fyra stora revisionsfirmorna och den största fördelen av samarbetet är kunskapsöverföringen mellan kontoren i var och en av firmorna.

Kapitalförvaltarnas arbetsmetodik vid förvaltandet av den diskretionära potföljen

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

Sjuksköterskans dokumentation av postoperativ smärta : en journalgranskningsstudie

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

Backsourcing : om dess orsaker, syften och alternativ

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

Med ordet som verktyg - En studie om dialogen som påverkansverktyg för institutionella ägare

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

Integration in the Supply Chain - use of Real Options to mitigate the costs of the Bullwhip Effect

Purpose: During the last years Real Options have been established in many areas of the day-to-day business. Recent literature also tries to address Supply Chain problems with option theory, since an efficient Supply Chain increasingly gains in importance as a significant competitive advantage. This thesis tries to answer the question, if Real Options can mitigate the costs induced by the Bullwhip Effect as one of the major problems in Supply Chains. Methodology: The authors of the thesis used a deductive approach. Based on a theoretical model utilizing Real Option contracts and under the usage of a randomly created dataset the influence of the Bullwhip Effect on the company?s business and financial structure is examined and subsequently analyzed.

"Än så länge går vi på känsla" : En studie av bibliotekariers hantering av kontroversiella medier

The purpose of this bachelor's thesis is to investigate how working librariansmanage controversial media. It builds on three debates in the media about libraries and booksthat have taken place during the years of 2012 and 2013. The questiones asked were: How dolibrarians manage racist media? How do librarians manage media that instructs on how tocommit crimes? How do librarians manage sexually explicit media? And lastly, how dolibrarians manage pressure from outside of the library? The theoretical framework consists ofRobert Hauptmans division of the two kinds of ethical strands of librarianship, in this thesiscalled ?Free information? and ?Information responsibly?. The method used to collectempirical material was qualitative interviews.

Nyckeln till visning - En kvantitativ studie av att sälja och bli såld på detaljbilder

Previous research in the field of consumer marketing has confirmed the positive effects of divergence on advertising efficiency. Despite the coherent evidence, some industries lag in the adoption of these findings, one of which is the Swedish real estate market. Divergence has not been elaborately investigated within said context and this paper addresses the need of actionable insights for housing advertising. Starting with the proven success of housing firm Fantastic Frank who work with detail photos in contrast to the common wide angle, this paper examines theoretical implications of detail photos' characteristics. Besides being divergent, detail photos are also ambiguous which renders access to effects related to visual perception.

Internrevision i svenska myndigheter : En studie utifrån de tre ansvarslinjerna

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. .

Evighetsträd

FSC (Forest Stewardship Council) is the major form of certification system in Swedish forestry today and its more than 11 million hectares are covering almost half of the total productive forest area in the country. Its regulations prescribe that at least 10 wind firm trees should be left behind after every clear cutting operation. This study have taken place on 30 recently clearcut objects in Bergslagen, Sweden, were an inventory of the standing stock have been made. The research shows that, with 90 % security, the retained trees together contain 9-13 m3sk per hectare. Pine is the dominant tree and it covers more than half the numbers of retained trees and its volume cover 65 % of the retained trees total volume. Spruce is on second place with 30 % of the retained trees, but only 21 % of the standing stock.

Ansvar eller lönsamhet - En studie av Svenska Spel och Systembolaget

This paper examines Systembolaget and Svenska Spel, two Swedish state-owned enterprises, both functioning as monopolies. Systembolaget is the state owned monopoly for marketing of alcoholic beverages. Svenska Spel is the state owned gaming operator. Svenska Spel's task is to provide citizens with gaming products. Both companies are expected to market their products and services while taking caution and minimize damages, but are also supposed to deliver various degrees of economic revenue.

Koldioxidlagring - realitet eller utopi? : En komparativ fallstudie med syfte att undersöka potentialen för koldioxidlagring i geologiska formationer och biologiska sänkor och dess förmåga att bidra till hållbar utveckling

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

Klimat för felhantering och Etiskt ledarskap : Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Nutritionspolicyn på en kirurgavdelning : En utvärdering av följsamheten till riktlinjerna

Introduction: Balance between the essential nutritive substances is important for aperson to maintain health. The surgical patient can be stricken with conditions, whichhave a negative impact on this balance and can lead to malnutrition. Working as a nurseit is important to identify patients that are malnourished or is in the risk zone ofmalnourishment since 30 % of all patients in hospitals are malnourished.Aim: The aim of this study was to examine the compliance to the guidelines fornutritional assessment and parenteral nutrition on a surgical ward. Also whether thenutritional treatment/-support was reported to the next caregivers if the patient wasmalnourished or was in the risk zone of malnourishment at the time of discharge.Method: 80 patients enrolled on the ward in the beginning of year 2011 were included.Audit of patient records was made according to the hospital guidelines for nutrition andparenteral nutrition and followed a study specific protocol.Results: The examination of the case records showed that the guidelines for nutritionwere partly complied with. Nutritional treatment/-support was reported to the nextcaregivers when needed.

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