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390 Uppsatser om Auditor Independence and Objectivity - Sida 18 av 26
Entreprenören i servicebranschen
Sammanfattning (for english: scroll down) Titel: Entreprenören i servicebranschen Seminariedatum: 2007-05-31, 2007-06-01 Kurs: SMT302 Kandidatuppsats 10p Författare: Jimmy Heijel, Lars Jacobsson, Fredrik Svensson Handledare: Elin Bommenel, Carl R. Hellberg Nyckelord: Entreprenören, serviceentreprenören, servicebranschen, service management, kontrollens lokalisering, innovationsförmåga, riskhantering, prestationsbehov och intuition. Syfte: Att med utgångspunkt i entreprenörers vedertagna egenskaper identifiera beskriva och analysera egenskaper som särskiljer entreprenörer i serviceverksamheter. Metod: Arbetet genom uppsatsen har följt ett kvalitativt angreppssätt där en deduktiv ansats använts. Två intervjuer har gjorts med entreprenörer verksamma i näringslivet.
Revisorn i förändringens tid : arbete för samhällsnyttan
SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.
Urvalsproblematiken på folkbibliotek; en studie av etik och estetik kring urval av populärlitteratur och erotisk litteratur på sex svenska folkbibliotek
The purpose of this Master?s thesis is to investigate issues concerning librarians? view on three genres, (a) popular literature for women, (b) popular literature for men and (c) erotic literature, when choosing what to buy for their libraries. A qualitative method has been used and the empery consists of seven qualitative interviews with altogether eight librarians involved in choosing and buying literature. The theoretical framework is built on theories regarding concepts of hegemony and cultural hegemony; the male sex as norm; taste culture and quality. The results show that three of the libraries in the study have a written purchase policy and that the policies that exist are very general.
En liten insats med stor betydelse
A QUALITATIVE STUDY ON THE EXPERIENCE OF ESCORT SERVICE UNDER THE ACT (SFS 1993:387) SUPPORT AND SERVICE FOR THE DISABLED
The purpose of this study was to examine the experiences of escort service under the Act (SFS 1993:387) concerning Support and Service for the disabled (LSS) for self-determination, participation and equality of living conditions. In the results of this study appears that the escort service fulfills its role in breaking the isolation of persons with disabilities. It gives a picture of the escort service is much more than to break the isolation of people with disabilities. The aspects that emerges is that escort service gives persons with disabilities the opportunity to develop their independence, increase their self-esteem and broaden their frames of reference through increased participation in community life. All users report that they experience autonomy in the choice and order of activities within their grant initiatives.
Olikheter på arbetsplatsen. En studie om prioriteringar och marginaliseringar i svenska organisationers mångfaldsarbeten
Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.
Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Anställdas motivation att leva upp till varumärkeslöftet : En beskrivande studie som systematiserar hur anställda blir motiverade att leva upp till varumärkesöftet
Problemformulering Den befintliga forskningen om vad som motiverar anställda att leva upp till varumärkeslöftet är ostrukturerad. Forskare använder olika nämnare för att beskriva vad som motiverar anställda men det saknas forskning som sammanställer och ger en strukturerad bild av ämnet. Därför är det nödvändigt att systematisera nämnarna för att strukturera den befintliga forskningen.Syfte Syftet med studien är att systematisera de nämnare som driver anställdas motivation att leva upp till varumärkeslöftet.Forskningsfråga Hur kan nämnarna som driver anställdas motivation att leva upp till varumärkeslöftet systematiseras?Metod Studien består av en tvärsnittsstudie av anställdas motivation att leva upp till varumärkeslöftet. Det genomfördes en kvantitativ undersökningsmetod där kvantifierbar data samlades in med hjälp av enkäter.Slutsats För att strukturera befintlig forskning framkom det att nämnarna kunde systematiseras till de fyra faktorerna självständighet, delaktighet, ledarskap och bekräftelse.
Korruption i Estland och Lettland, en jämförande studie
Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.
"Det är ju normalperspektivet som han ska anpassa sig till, så det försöker vi ju anpassa honom till" : En studie om föräldraskap då barnet har Downs syndrom
Vi har genomfört en kvalitativ intervjustudie om föräldrars erfarenheter av en vardag tillsammans med ett barn som har Downs syndrom, i synnerhet när det gäller barnets ungdomstid. Den insamlade empirin har tolkats med hjälp av Beckers (2006) teori om avvikelse, Goffmans (2001) teori om stigma samt Goffmans (2009) teori om interaktion i det vardagliga sociala livet. Föräldern ingår i ett allmänt system av normalitet, såsom övriga samhällsmedlemmar. Studiens fokus ligger på förälderns agerande utefter detta i förhållande till den situation som barnets funktionsnedsättning för med sig. Downs syndrom medför en utvecklingsstörning, vilket innebär att barnets kroppsliga och mentala utveckling inte alltid är i fas med varandra.
Kunskapso?verfo?ring inom franchisena?tverk : En studie av utveckling och o?verfo?ring av kunskap inom franchisena?tverk
This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.
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).
Skattereduktion för gåvor : Uppfyller lagstiftningen dess syfte?
The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.
?Icke-finansiell redovisning kontra finansiell redovisning, det är ändå redovisning det handlar om.?: En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.
Förmågan till etiskt resonemang hos svenska auktoriserade revisorer : Tillämpning av Defining Issues Test
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
?Det är inte Rocket Science att göra Science?. En kvalitativ studie om hur Citizen Science-plattformar organiserar sig för att motivera till deltagande
Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.