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371 Uppsatser om Auditors\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\' responsibilities - Sida 11 av 25
Fyra bankchefers uppfattning av internrevision jämfört med IIA:s definition: en fallstudie inom bankbranschen
Då internrevision utförs finns det tre deltagande parter, beställaren, den
som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att
kartlägga och analysera om intrycket av internrevision för de som är
mottagare stämmer överens med den nya definitionen av internrevision. För
att besvara syftet har fyra olika aktörer intervjuats. Personliga
intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå:
Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank.
Resultaten som framkom av studien visar att de aktörer som intervjuats
upplever internrevision väl överrensstämma med den nya definition som
Institute of Internal Auditors antog 1999.
Fyra bankchefers uppfattning av internrevision jämfört med IIA: s definition: en fallstudie inom bankbranschen
Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.
EUROPEISKA INVESTERINGSBANKEN (EIB) OCH ?TRANSPARENS SOM F?RTROENDETS VALUTA? En studie av policy och praktik inom EIB
This thesis explores how the concept of ?legal corruption? manifests itself within the
European Investment Bank with a modern approach to the theoretical understanding of anticorruption
efforts. This approach conceptualises the idea of complementing theories based on
contextual applicability rather than focusing on their competing qualities. The European
Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet
vital organ of the European Union, which has recently faced criticism for its alleged lack of
transparency and dubious application of policy.
Transporter för hållbar utveckling : En optimering av utsläppsberäkningarna inom Coop
Man?s impact on the environment is something that increasingly becomes topical in today?s society. Because of this, several companies have started to take interest in the effects they?re responsible for, not least considering their image. Emissions of carbon dioxide generated from goods traffic are accountable for a large part of the total emissions of greenhouse gases in the world.
Resan mot hållbar turism : En studie av CSR i förhållande till pris inom turismindustrin
Corporate Social Responsibility (CSR) has recently become increasingly important for companies to integrate into their ongoing work. CSR is about social, environmental- and financial responsibilities. The tourism industry often involves large impacts especially on environmental and social factors, which is why CSR-work plays an important role according to previous studies. One trend that has increased among consumers in the tourism industry during recent years is to travel to the lowest possible price. It has for example become increasingly common to book airfare by budget airlines.
Bästa praxis för integrerade internrevisioner : En handbok för integrerade internrevisioner
In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.
Vuxenutbildning på entreprenad en studie av vad olika aktörer i en kommun har för åsikter kring informations- och biblioteksresurser för genomförandet av vuxenutbildning
The purpose of this Masters thesis is to investigate how actors involved in a municipal's adult education view students access to information- and library resources. The adult education in the municipal is on contract which means that there are several different actors involved in the realization of the adult education. The raised questions in this study deals with; libraries role within adult education, students needs for becoming information literate and where responsibilities for students access to libraries lies. We used a qualitative method which includes interviews with two principles, a controller, three pedagogues and a librarian. The empirical data is analysed against taxonomies and categories which originates from the theories of David Loertscher and Christine Bruce.
Perspektiv på kompetensutveckling i praktiken: en intervjustudie av HR-arbete i ett globalt företag.
During the last decade working with competence has emerged as a more strategically important area. Today the human resources in a company are considered a competitive advance and the HR-units play a significant role when it comes to HR-management. Different motives for investing in strategies that promote competence development and learning also exist. The purpose of this paper was to examine how the process of competence development was managed at a large global company. The empirical material consisted of four persons who were interviewed and the analysis of the material was inspired by grounded theory.From the analysis four major themes or core factors emerged as central to the interviewed persons' understanding of the competence development process; solid preparatory work in relation to competence development, communication, awareness of responsibilities and finally the taking action and evaluation of the action.
"Torka bord, ingår det verkligen i förskollärararbetet?" : En empirisk studie om olika kunskapsformer samt samarbete, ledarskap och ansvar mellan förskollärare och barnskötare på förskolan
Detta arbete utgår ifrån den diskussion som förts i det svenska samhället vad gäller förskollärarnas ansvar som synliggjorts i den reviderade läroplanen samt införandet av lärarlegitimation.Arbetet syftar på att förstå, genom kvalitativa intervjuer, vad fyra verksamma pedagoger inom förskolan har för tankar omkring arbetets huvudfrågor: Samarbete, ledarskap och ansvar, erfarenhet och praktisk kunskap samt teoretisk kunskap. Vidare finns viss historik omkring förskolan och förskollärarens bakgrund. Målet med denna undersökning är att lyfta upp frågan om samverkan mellan praktisk kunskap och teoretisk kunskap och diskutera samarbetet mellan yrkesgrupperna samt stärka betydelsen av att inneha båda dessa kunskaper.I resultatdelen ämnas de fyra intervjuade pedagogernas åsikter framföras och sedan diskuteras i förhållande till begreppen och tidigare forskning. Samtliga pedagoger är och har varit aktiva i förskolan under minst fem år.Genom studien har resultatet pekat allt tydligare på att de två förskollärarna och de två barnskötarna har olika syn på de olika arbetsrollerna. Sammanfattningsvis menar jag att förskollärarna verkar tycka att ansvar och ledarskap till viss del är deras uppgifter men att arbetslaget, innefattande både förskollärare och barnskötare, bör samarbeta och man kan ana att de inte vill ta hela ansvaret själva.
Intern kontroll och riskhantering
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Såromvårdnad med antiseptiska medel hos häst
Clinicians in veterinary practice have responsibilities for the development of global antibiotic resistance. In some cases, antibiotics are contraindicated or even useless in wound treatments and therefore other options are needed. Antiseptics may be another option but their use are controversial and may be questioned by owners. As professionals, it may be very difficult to be able to motivate this choice of treatment.
The aim of this paper is to gain knowledge about four antiseptics; iodine, silver, polyhexamethylene biguanide (PHMB) and honey to make it easier for veterinary nurses and other clinicians in veterinary practices to decide their potential use. The assessment will be made with consideration of the available evidence concerning the properties, usability and the animal?s experience.
The results showed a lack of evidence in in-vivo studies in horses, particularly studies within the field of veterinary nursing.
Medias bild av socialtjänsten : En kritisk diskursanalys av tidningsartiklar
The purpose of this study was to examine the discourses that can be identified in medias representation of social services. To answer the purpose we made a critical discourse analysis using Faircloughs three-dimensional model. The choice to focus our study on a local newspaper was based on earlier research that found it possible that a local paper has a greater impact on readers than a national newspaper. Readers can more easily connect with what's happening in the immediate environment than what is written nationally. We used articles published in 2013 containing ?social services?.
Modebloggarnas dolda budskap?
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Språkets roll för integration : en studie om de diskurser som riksdagspartierna och forskare konstituerar
The purpose of this essay was to examine the role of the acquisition of the Swedish language for integration of adult immigrants given by the seven parties currently in the parliament and other players on the field. The questions were meant to bring light upon the arguments used by the different players concerning the role of the Swedish language, to enlighten which discourses that are constructed, and the contradictions that exist between these. We parted from a postmodern position and used social constructionism to back up our method and theory of analysis; discourse theory. The results revealed three different discourses concerning the role of the Swedish language in the integration process; the liberal discourse, the discrimination discourse and the social democratic discourse. The liberal discourse claims that immigrants have a responsibility to learn Swedish to be able to achieve employment and to provide for themselves.
Riskhantering : viktigast i bankers internrevisionsarbete?
Då vi lever i en föränderlig värld är det alltmer viktigt att ha en väl fungerande internrevision. Då författarna förväntar sig att riskhanteringen bör utgöra en central del för kommersiella banker anser de det vara av intresse att undersöka om bankerna följer branschorganisationen The Institute of Internal Auditors riktlinjer. Det främsta syftet med uppsatsen blir därmed att undersöka om bankerna lägger större tonvikt vid riskhanteringen i internrevisionsarbetet. Vidare har författarna även för avsikt att diskutera hur internrevisionen påverkas av regleringar och förordningar samt om den bör utgöra en intern funktion eller en extern. Ytterligare en frågeställning är huruvida internrevisionen sker koncernmässigt eller om den tillämpas olika inom olika geografiska områden.