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1126 Uppsatser om Audit outcome - Sida 37 av 76

Kultur kontra regler : En fallstudie av omorganisering i offentlig sektor

This thesis examines the subject of change in public administration from an instrumental and an institutional structure perspective. The purpose of the thesis is to examine whether institutional structures affect the development of instrumental structures and if it in turn is possible to affect institutional structures by changing the instrumental structures. This case study is primarily based on a series of deep interviews with senior administrators and politicians within two new administrations in the municipality Karlstad, both which have been created by merging several smaller administrations, but also thorough analysis of several official document such as protocols from the municipal council meetings, Tja?nsterskrivelser and internal PMs.   The result of the analysis indicates that both institutional structures and the forming instrumental structures affect each other and  that their ability to affect each other depends on the dominance over the organization each structure has.  In my specific research case we can see that the institutional structure of the city-technical and housing administration has affected the outcome but the institutional structure of the cultural and tourism administration hasn?t.  While the structural change of the city-technical and housing administration hasn?t effected the institutional structure but the structural change of the cultural and tourism administration has affected the institutional structure of this specific administration..

Generationsskiften i ägarledda företag : nyckeln till en framgångsrik succession

Background: The development of the Swedish demography is one of the most important social and economic changes ever in Swedish history. Society as well as business is facing an age chock since almost every other company owner is over 50 years old. The complexity of managing a successful succession is pointed out as a major threat to the Swedish economy by the organization Svenskt Näringsliv.Purpose: The purpose with this master thesis is to identify and analyze critical success factors for a successful succession from a going concern perspective.Research method: By using the strong aspects from the quantitative as well as the qualitative method, high level of order and systematic could be reached, without loosing too much details and depth in this particular research. The empirical data was gathered by a digital survey sent to 3000 companies. The quantitative research was complemented by 6 qualitative interviews to increase depth and reliability.Results: The study shows that there is a great incongruence between the expected problems associated to the succession and the actual outcome.

Revisionsutskott ? En förtroendehöjande institution?

Ökning av bedrägerier i den finansiella rapporteringen anses ha skadat förtroendet för bolagsledningar och revisorer vilket i sin tur har lett till ett ökat krav på ansvarstagande för bolag. Svag bolagsstyrning anses vara en av de bakomliggande orsakerna till det förtroendeproblem som uppstått inom det svenska näringslivet. För att försöka återfå investerarnas förtroende har ett antal åtgärder vidtagits. Svensk Kod för bolagsstyrning uppkom delvis med syftet att stärka förtroendet för de svenska börsbolagen. Styrelsen är ansvarig för transparens och upprättandet av intern kontroll och i ett försök till att höja dess kvalitét skall styrelsen inrätta ett revisionsutskott.Som ett i led i att försöka stärka allmänhetens förtroende för bolagsledningar och revision skall revisionsutskotten säkerställa den interna och externa rapporteringen i bolagen.

FAMILJEHEMSPLACERADE UNGDOMAR OCH SOCIALSEKRETERARES ANSVAR

A large number of children and teenagers are placed in foster care for various reasons. Social services have a responsibility to follow up youths and ensure that they have the same opportunity for positive development as other young people. A qualitative study was conducted with an abductive perspective by gathering material from social workers in this particular field. The research design of this study is an interview study. The theoretical premise was Bronfenbrenners ecosystem theory and Maslows hierarchy of needs theory.

Stress, kreativitet och problemlösning : En kvalitativ studie i hur vi lo?ser problem under stress och vad detta kan inneba?ra fo?r designprocessen

Problem solving is a big part of design, however a lot of emphasis is put on creativity in research related to the effects of stress. Research has shown that the amount of stress we feel affects idea generation. Stress may also affect the ability to solve problems, however the researchers don?t seem to agree about what the effect of stress actually does.The study was made through experimental sessions where the respondents were asked to solve 4 matchstick puzzles of similar difficulty. Depending on their outcome they experienced more or less stress.

Informationsanskaffningsbeteenden hos oetablerade arkeologer

The purpose of this study is to examine the information seeking behaviour among unestablished archaeologists. Special attention has been directed to the areas of informal communication and the development of personal networks. As a former archaeology student I have been able to apply my previously acquired knowledge when writing this thesis. The empirical study is based on nine interviews with archaeologists each with more than one and less than four years of professional experience. They all have various experience of working as a fieldarchaeologist and five have simultaneously worked as university researchers.

EU och folkomröstningarna En undersökning om de europeiska ländernas skiftande karaktär och hur dess väljare agerat i förhållande till detta

33 referendum has taken place in european states regarding the European Union since the fall of the Berlin wall. This thesis aims to initialy identify potential patterns in this group of referenda to launch and test a theory/hypothesis anchored in this pattern.The european states are differing in nature and the standard of living is chosen as the factor that can potentially have affected the outcome of the referenda held. The carrying thought here being that the voters in states with considerably lower standard of living than the european average would have a more positive attitude towards a deepened cooperation among european states.To try this connection between standard of living and how european citizens have placed their votes a main and principal quantitative test is undertaken. It is followed by discussion and arguments about the result of the test.The argumentation goes from being hopefull of the strenght of the hypothesis, to a more ciritical view of its' strength. The thesis is wrapped up in some argumentation about how and why it fails to explain what it was initially intended to do.

Revisionsutskott - ett alibi för styrelsen?

Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.

"Så länge man kan motivera ett beslut": en vinjettstudie av variation i bedömning om ekonomiskt bistånd

The purpose of this study was to examine divergences in assessments of social assistance in one big and one small social welfare office in the municipalities of Malmö. To examine this we used a qualitative method. We held interviews with social workers and their superiors. At the end of the interviews with the social workers we presented two vignettes, describing different cases of first time applications of social assistance. The social workers was asked to assess whether the application should be granted or not, and motivate their decisions.

Tidig eller sen avnavling. Kartläggning av det bästa utfallet för friska fullgångna barn:En systematisk litteraturstudie

Bakgrund: Denna litteraturstudie handlar om avnavling och när det är optimalt att avnavla det fullgångna friska barnet. Avnavling har länge varit ett diskuterat ämne bland obstetriker, barnmorskor och föräldrar. Föreliggande studie ska bidra till att öka barnmorskans och övrig vårdpersonals medvetenhet om när avnavling bör ske och när det är fördelaktigt för barnet att avnavlas. Rekommendationen är att friska fullgångna barn avnavlas sent om inte situationen kräver en tidig avnavling eller att föräldrarna önskar tidig avnavling pga. donation till biobanken.

Borta bra men hemma billigast? : En studie av vad som påverkar socialsekreterares val av insatser i Karlskrona och Karlshamns kommun

The purpose of this essay was to investigate and analyze affecting factors concerning social workers in two different municipality social services, Karlskrona and Karlshamn, working with cases of youth drug abuse. We wanted to see what affects social workers in their choices of assessments of youth drug abusers. We wanted to find out whether the organizational aspects or the cliental qualities affect the social workers more than the other in the choices of assessments. Among the cliental qualities we used in this essay, gender was the most important quality and therefore the quality we wanted to pay special attention to. When it came to the organizational aspects we paid special attention to the social workers boundaries of agency.

Rättssäkerhet och anstånd med betalning av skatt : En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

Ständiga förbättringar och praktisk problemlösning : en explorativ studie på Saab Automobile AB

Continuous improvement is one of five principles in General Motors ? Global Manufacturing System (GM-GMS). GM-GMS has been used by Saab Automobile AB since 2003 and is a central component for realisation of GM?s vision. Internal audits have discovered problems with one of the tools, practical problem solving (PPS), which needs to be improved.

Revisionens kostnadsutveckling : En jämförande studie mellan publika bolag och kommuner i Sverige

Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid.Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid.Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata.Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid.

Tsunamikatastrofens politiska efterspel - En fallstudie av ansvarsutkrävandets värde i demokratin

The Swedish society woke up Boxing Day 2004 to the greatest disaster in modern times. As a result of a strong earthquake in the Indian Ocean tsunamis occurred that devastated resorts where thousands of Swedes were. In the disasters tracks were uncovered government paralysis and shortcomings of the systems control. The purpose of this study is to examine the capacity and means to demand accountability of politicians and officials of the Swedish political system. Extensive studies and the report from the commission of disasters will form the basis for the study.

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