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1126 Uppsatser om Audit outcome - Sida 45 av 76

Kommunicera med kärnvärden : En studie i produktfotografering

In today?s consumption society, the image and core values of a company have become more important in order to secure the attention on the market. All entrepreneurs have to distinguish themselves in the extremely tight competition.This thesis examines how product photos can reach out to the consumers successfully. Both students have previous experiences from model shoots ? but now want to study the possibilities to sell a product without a human model.The purpose of the thesis is to examine how to convey core values by commercial product photos - how to best capture the attention of a customer.

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.

Förändringen som kom av sig: En fallstudie av kommunikationens roll i en förändringsprocess

This study takes place within a publicly owned art producing organization and dwells on the problems of a change process that the organization was involved in. Both leaders and staff were disappointed by the way the change process had developed. The management team explained the outcome by referring to the uniqueness of working with artists who constantly put their own personal objectives before the benefit of the whole. The aim of this study is to find a complementary explanation to the one the management team provided us with; an explanation that can help in the understanding of the dynamics of a change process. Can perhaps theories on information, communication and change processes give an alternative explanation to why the change process faltered? To investigate this, we have used a qualitative single case study.

Kvalitetsbedömning av selekterad och oselekterad hingstsperma med hjälp av flödescytometri och fluorometri, före och efter seminsäsongen :

Most Swedish Warmbloods are bred by artificial insemination (AI). Quality control of the semen consists of the subjective evaluation of motility. There is a need for a more accurate and objective method of rating the semen. In this study we compared fluorometry with flowcytometry as a method for evaluating sperm viability. Semen was collected from three stallions, stationed at Markebäcks Gård, Askersund, three times during week 15 and week 34, 2008.

Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Prognostisering av sortimentsutfall från stående skog med hjälp av befintliga data : anpassat till Sveaskog Norrbottens planeringsprocess

This study in the subject of forest planning is made for Sveaskog and its aim is to develop tools that prognosticate outcome in terms of volumes per sort from not yet cut forest stands. The degree of detail is just to get reliable results for at least one months volumes, for Sveaskogs own forestland in the market region of Norrbotten that is about 100 000 m3fub. The course of action to accomplish this is regression analysis and the data consists of cut tracts on own forestland in Norrbotten during the years 2006, 2007 and 2008. That is a little more than 4 million m3fub. Two tools were made.

MKB för vindkraft : En granskning av fyra miljökonsekvensbeskrivningar

Today's unsustainable resource use is influenced by many factors. One key factor isproduction methods and patterns. Trough change of production patterns enterprises can bepart of the solution to a more sustainable society. This case study has analyzed environmentalperformance of the printer company Edita Västra Aros Ltd (EVA), who has gained awards forits environmental work, and what driving forces they have had during this work. The survey isbased on a qualitative method and the collected data consists of documents and staffinterviews, which have been analyzed with content analysis.

Gymnasieskolan som demokratisk arena? En utvärderingsstudie av demokratimålen i Lpf 94

The essay is an evaluative study of student democracy in the Swedish high school, its departure point being the 1994 national curriculum for the voluntary school forms (Lpf 94). We adopted an interview method, the survey units consisting in a number of high school teachers. The analysis has two principal theoretical departure points, involving democracy theory and implementation analysis, respectively. The former is utilized to help identifying what sort of democracy permeates the governing document and high school daily life, the latter to explain actual outcomes.The study concludes that the 94 curriculum is characterized by a strong democracy with emphasis on participatory democratic processes, whereas in practice there is a thin democracy in both classroom and formal student government contexts. Representative processes are given plenty of room although few attempts at participatory democratic components can be identified.A deeper analysis of the result reveals implementation problems traceable to elements of symbolism in the goals.

European Food Safety Authority - En studie av legitimitet i en europeisk expertmyndighet

This essay analyses the European Food Safety Authority's (EFSA) legitimacy. Theories on input- and output legitimacy are used in the examination. After analysing stakeholder representation, forum for deliberation, transparency, independence, and information sharing, input legitimacy in EFSA is assessed to be high. Output legitimacy was examined through the authority's outcome effectiveness, which was divided into compliance and effectiveness. Since food safety is an immense area, two important parts were chosen for the analysis of output legitimacy; transmissible/bovine spongiform encephalopathy (TSE/BSE) and genetically modified organisms (GMO).

Föräldrar med utvecklingsstörning : Intervjuer med professionella personer som arbetar med föräldrarna och deras barn

This is a qualitative interview study about intellectually disabled parents and their children. I have conducted interviews with six professional staff who have some experience working with intellectually disabled persons. In my investigation I used vignettes and those I interviewed had to read the same story about Anders and Britta in preparation for the interview. The six persons whom I interviewed were: a midwife at a mother care centre, a nurse at a child health centre, a social welfare officer at a rehabilitation centre, a "LSS administrator" at a local authority, and two social welfare secretaries. One of the two welfare secretaries works to assess the social situation of children and the other one works with fostercare.The conclusion that I have drawn is that the relationship between intellectually disabled parents and their children is very important.

Uppfattning om information avseende kost och fysisk aktivitet vid adjuvant behandling mot bröstcancer

Aim: To describe perceptions about written and verbal information regarding diet and physical activity in women with breast cancer and to study possible differences between ages and perception. Method: A cross-sectional study was conducted and consisted of 57 women with breast cancer stages I-III who started adjuvant chemotherapy within a year (2007-2008). A questionnaire, regarding their perceptions about the written and verbal information they had received about diet and physical activity, was responded to three months following treatment completion. Between 67-93 % of the participants responded to the questions. The answers was analyzed with descriptive statistics and Mann Whitney U-test.

E-learning ? en utbildningsmetod och dess nytta

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

Läkemedel som förebygger och behandlar trombos hos hund och katt

Several diseases increase the risk of thrombosis in dogs and cats, often with a fatal outcome. Currently there are no definite treatment guidelines for the use of thrombolytic and thromboprofylactic agents in veterinary medicine. None of these drugs are approved for dogs and cats in Sweden. Medicines aimed for humans have been used tentatively. This literature study is an investigation of what is currently known about the effects and safety of these pharmacological agents when used for dogs and cats.

Interorganisatorisk styrning av leverantörsrelationer inom lågprismodebranschen: -En fallstudie av lågprismodeföretaget BikBok

This thesis concerns the control of outsourced interorganizational buyer-supplier relationships in the low-price fashion industry. A qualitative case study has been performed on two supplier relationships of a low-price fashion company. By identifying specificities of the industry and relating them to control problems and their implications on control solutions, the thesis has established a relation between industry specific characteristics and the way companies in the industry control their supplier relationships. The analysis is based on a theoretical framework created by Dekker (2004). Amongst other factors, the difficulty to define, quantify and measure the design variables of a fashion good, the high heterogeneity between individual products and the difficulty to predict the trend based demand, create high coordination requirements as well as appropriation concerns solved through extensive formal control.

Benchmarking som metod ? ett aktionsforskningsprojekt vid Valdemarsviks bibliotek.

The main purpose of this Master?s thesis is to do a benchmarking study of the marketing activities at the public library of Valdemarsvik. The purpose is also to describe and get a deeper understanding of benchmarking as a method for improving library activity. Four major problem areas are addressed: How can one use benchmarking as a tool to achieve change? How can one learn with benchmarking? What similarities and differences are there between benchmarking and other similar methods for competence development? Is benchmarking better than other similar methods for competence development? The empirical approach was qualitative and the method chosen was action research.

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