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516 Uppsatser om Audit independence - Sida 9 av 35

Information Audit inom Svenskt Näringsliv : en fallstudie av hur organisationen Svenskt Näringsliv hanterar sina informationsresurser

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

ISO 14001Miljörevisionsprogram för SAS Tech.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.

Revisionsberättelsens betydelse vid kreditgivning

Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag.

Distriktssköterskors dokumentation i omvårdnadsjournal vid telefonrådgivning.

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

Vision möter verklighet : Forskarrollen i relation till lärande för alla.

The purpose of this study is to investigate how the researcher experiences its role in real life in relation to the field of education and adult learning. The context of the study is the academic department of education and adult learning in Swedish institutions. This is a qualitative study, inspired by Grounded Theory. Data consist of interviews, texts from policy documents and reports. Both the aspects gender and context have been taken into consideration.

Avskaffad revisionsplikt för små aktiebolag : En studie av revisionens betydelse för utvalda intressenter

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

Socialt stöd till ungdomar med kroniska sjukdomar

Social support is important for adults well-being, quality of life and self-esteem. The nurse should respond to the patient's care needs, knowledge of social support for young people with chronic diseases is therefore important. The purpose was to investigate who or which ones provide social support for young people with chronic diseases and what social support contributes to. A descriptiv design where used. The literature search in the database Medline via Cinahl resulted in twelwe articles.

Den eritreanska transnationalismen. En studie av den eritreanska diasporans engagemang i Eritreas utveckling

The ability of emigrants to contribute to their homelands through the sending of remittances has been intensely recognised in recent years. This is especially true for developing countries for whom this money is seen to be an important source of funds from abroad. Eritrea is often mentioned in terms of success in the way they have mobilised the capacities of their diaspora. Since the Eritrean independence in1993 adults in the diaspora have been asked to contribute two per cent of their income to the Eritrean state. They have also been asked to make other donations at times of need.

Svensk Kod för bolagsstyrning : Intern kontroll avseende bolagens finansiella rapportering

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

Granskning av hållbarhetsredovisning : Revisorernas granskningsprocess vid de fyra största revisionsbyråerna i Sverige

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

FN - i mäktiga staters tjänst En studie av hur FN påverkas av mäktiga stater

The United Nations is an important organization when it comes to international peace and security. Recent events in international politics, however, have brought about a widespread concern about the abilities of the organization. Powerful states have shosen to act outside of the organization to achieve their goals. They have furthermore a disproportionate influence on the decision-making body, the Security Council.The aim of this essay is to examine wheather UN can function productively as keeper of the international peace and security in the political climate of today, and to find out to what extent the powerful states harm the organization. I use a theoretical article, concerning states relations to international organisations, to analyse the acts of powerful states in UN.

Nationalismens betydelse i kriget i f.d. Jugoslavien : ? med fokus på Serbien, Kroatien och Bosnien och Hercegovina

The purpose of this thesis is to examine the role of nationalism in the former Yugoslavia conflicts, with focus on the most involved parts: Serbia, Croatia and Bosnia and Herzegovina. The conflict was characterized by extensive ethnic cleansing between all ethnic groups (Muslims, Croats and Serbs). This study looks at three different nationalism theories formulated by Ernest Gellner, Benedict Anderson and Thomas Hylland Eriksen through a case study of former Yugoslavia. When the president of former Yugoslavia, Josip Broz Tito died and the communism in Europe was brought to an end Yugoslavia went towards its disintegration. This is when nationalism and ethnic separatism begins.

Hur revisorers val av förhandlingsstrategi påverkas av klient- respektive professionsidentifikation samt erfarenhet av revision

Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval.

Automatisk räkning med monokrom visionsteknik

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

Kosovo - Självständighetens betydelse och möjligheter : En fallstudie i demokratiutveckling

The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.

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