Sökresultat:
713 Uppsatser om Audit requirement - Sida 19 av 48
Cherry Casino : - en kommunikationsgranskning
AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.
Automatisk plastlisthanterare
Today a lot of goods is transported on wood pallets because it?s practical and enabels a fast way to load cargo. The drawbacks with pallets are that they weight a lot, are big and are relatively expensive. Therefore IKEA has developed plastic lists that can replace the europallet in some applications. In this examwork an automatic handling equipment for plastic lists are design from a requirement specification to a finished machine.
Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress
Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).
Metadata i publikationsdatabaser Hur används DSpace?
The aim of this bachelor thesis is to study how libraries handle metadata in institutional repositories. The methodology of the study is semi-structured interviews with librarians from all Swedish libraries that currently use the institutional repository system DSpace. Metadata schemes from the different libraries have also been studied. As analytical tools the study uses the user tasks presented in Functional Requirement for Bibliographic Records, as well as a study of metadata quality made by Jung-Ran Park. The study shows a rather big difference between the ways the libraries use institutional repositories.
Kontrollmodul
This report describes the scientific work of designing and manufacturing an intelligent controller module prototype for automobile trailer connections. The functions of the module are both to drive the lamps and detect failures. The module also contains functions to handle other functions of the trailer. To learn about controller modules the group does extensive feasibility study.The group receives three already existing modules, the functions of the three modules are studied and tested in the lab, this is done too get a overview of the construction. The method used I called reversed engineering, a way of constructing by analyzing constructions already done.When the modules are analyzed, the functions of the prototype are tested and designed without copying the analyzed modules.
Avskaffad revisionsplikt för småföretag : Konsekvenser och möjligheter för redovisningskonsulter och revisorer
Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.
Redovisning av goodwill ? en kvalitativ studie av jämförbarhet i årsredovisningar och halvårsrapporter
The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.
Design av Digital Multimeter-modul för inbyggt testsystem
The thesis work of 15 credits has been performed to interest of Norrtälje ElektronikPartner AB (NEP) in Norrtälje. The aim of the thesis was to develop a prototype for an integrated digital multimeter, designed for one of NEP's proprietary test systems. A digital multimeter module according to NEP's requirement specification, such as physical size and accuracy should be constructed. The module should be able to measure current, voltage and resistance.The final circuit was based on the chosen analog to digital-converter, Maxim integrated´s Max134, which is the main component of the circuit for this instrument. A circuit diagram and PCB layout were made. The result of this project is a constructed DMM board.
Från Arenan till Arbetsplatsen : Om tidigare elitidrottares karriäromställning till annat arbete
Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.
Revisionsplikten - Byråernas förändrade utbud av tjänster
Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .
Energikartläggning av en livsmedelsindustri : samt förslag på energieffektiviserande åtgärder
This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.
Testarbete inom utveckling och förändring av integrationsplattformar
This thesis focuses on the testing activities at the stages of development and change regardingintegration brokers. The study aimed to examine the overall challenges that exist regarding thetesting activities within this context, and the thoughts towards the development method testdrivendevelopment (TDD). TDD emphasizes high level of test coverage and where the testprocess is well integrated with the development process. To seek answers to our question weapplied qualitative interviews with companies and respondents to try to understand the globalchallenges that are related to this work and processes. The main conclusions presented in thisstudy is that the overall challenges are involving and educating project participants in the testingprocess activities and the contributory effect test have on the end product.
Risk- och granskningshanteringsarbetet i större och medelstora börsnoterade bolag utan internrevisionsfunktion
Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.
Lojalitetskapande genom distribution : Att skapa lojala kundrelationer på en överetablerad konfektionsmarknad
This essay reviews the situation for small actors in the Swedish clothing industry. In this essay we assume that loyalty is a requirement for survival on the competitive clothing market. Four small actors have been analyzed up on theories on loyalty, brand equity, relationship marketing, service marketing, quality, interactive marketing, distribution and value creating activities. The chosen actors are Fifth Avenue Shoe Repair, Boutique Sportif, Jenny Hellström and Ida Sjöstedt. The conclusion of the essay is that it is possible for small actors on the Swedish clothing market to build loyal relationships with their customers.
Styrning inom en ideell organisation : Självstyrningens praktik inom Friskis&Svettis
This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.