
Sökresultat:
576 Uppsatser om Conflicts for Auditors - Sida 4 av 39
Konflikter på arbetsplatsen och deras hantering inom socialtjänsten
The purpose of this essay was to inquire how workplace conflicts are managed at a number of public social services offices in south-western Skåne. This essay's main research questions were: What organizational factors determine how conflicts arise and are managed in a work environment? To what extent are such factors prevalent at the above-mentioned social services offices? Are certain conflicts typically prevalent in the public social services? If so, what are they? How does the workplace in question manage the conflicts that arise? The inquiry was conducted among the staff of three public social services offices, applying the vignette method. According to previous research, certain system conflicts are typically prevalent in public sector organizations, which adversely affect the work conditions of social workers at the organization's professional level. Two examples each of this conflict type and of interpersonal conflict were included in the inquiry.
Företags förberedelser inför revisorns besök
This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good.
Kollegialitet och individualism : en identitetskonflikt i revisorers vardag?
The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.
Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.
En geopolitisk återkomst : Kultur, ekonomi och territoriell konstruktion i samband med inomstatliga konflikter
Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict. The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.
Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?
The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.
Konflikthantering genom drama : En studie om dramats roll i undervisningen
Abstract The purpose of the essay was to investigate how you can work with conflict management through drama, to promote the meeting with children from many different cultures. I also wanted to see how the work may be different in a heterogeneous or homogeneous group of children.In the background I lift up what a conflict can be, what kind of conflict management methods there are, how to work with drama education as well as what ethnic conflicts can be.The literature studies have shown that there are different types of conflicts and that the conflict management methods are many. In an attempt to get answers to my questions I?ve had drama lessons focusing on conflicts in a heterogeneous and homogeneous group of children in grades 3.My study has shown that conflict management through drama can increase the understanding of other cultures and promote the meeting between children. Just as the literature describes conflicts, they can be difficult to solve and it is important to find a method that suits the class you work with.Key- words: conflict, conflict management, drama, homogeneous, heterogeneous..
Rollkonflikter inom IT-konsultföretag : En kvalitativ studie om hur interna rollkonflikter kan uppkomma, hanteras och förebyggas
Background/Problem: Since the IT-burst in 2000 it has been recession within IT-consultant firms (Sif 2004). The tendency is, however, changing slightly and IT-consultants firms are getting more assignments again (Arbetsmarknadsstyrelsen ? AMS, 2004). IT-consultants firms are however still related to stressed per-sonnel (Handelskammaren 2004; Hallstedt 2001). Another critical factor is the communication between management and workers.
Provisionsbaserad lön och prisskillnader mellan kanaler ? en källa till kanalkonflikter? : En fallstudie bland företag i Sundsvall
Today?s companies offer their products and services through multiple distribution channels in an increasing extent, in order to reach bigger markets and more customers. Multiple channels result in an increased risk for channel conflict.This essay is an exploratory and descriptive study with the purpose to explore some companies? channel conflicts on the basis of sales commission and price differences. A case study has been made at two different companies and the empirical material has been collected with qualitative interviews.We found more channel conflicts in the company that uses sales commissions than in the company that doesn?t.
Varför kommer inte fler kvinnor upp i hierarkin och gör karriär inom revision? Är det en tidsfråga eller finns det ett glastak?
The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.
Programvaruapplikation som stöd vid granskning i Dimensions
AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.
Styrelsesammansättningens påverkan på revisorsarvodet
Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.
Vindkraftsplanering i skogsmark
The aim of this study about wind power planning in forest was to examine the factors and restrictions, which represent technical limitations, biodiversity, tourism and amount of energy for wind farms in Kronoberg County. Suitable areas for wind power were identified from the collected information about planning principles and potential conflicts. From the suitable areas the potential energy gain is calculated. Methods used were mainly a literature review, interviews with experts and practitioners, GIS analysis and a rough calculation of the energy gain. The section of information and facts describes in general wind power planning and possible conflicts.
Rollen som intern kvalitetsrevisor för ISO 9001. : Hur synen och förväntningarna på internrevisionsrollen påverkar kvaliteten på interna revisioner.
AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.
Samarbetssvårigheter och konflikter mellan dag och nattpersonal inom äldreomsorgen : En studie ur medarbetares och enhetschefers perspektiv
We investigated a retirement home, where we looked at whether there are differences, disagreements or conflicts between teams who work day and night shifts. Our purpose was to examine the Heads of Unit and the employees perspectives on their perceived work situation, cooperation difficulties and why they emerged. We chose the general systems theory as our theoretical basis, which gave us the opportunity to highlight different parts that can affect the working climate and the cooperation of the working groups. The study also highlights the importance of structure, common goals, reporting and dialogue meetings. To understand the perceived work situation, we used methodological triangulation, using quantitative and qualitative methods (surveys, semi-structured interviews).