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1260 Uppsatser om External audit - Sida 13 av 84

En studie i riskhantering : Hur börsnoterade bolag redovisar intern och extern risk

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Företags motiv till finansiering med realränteobligationer

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.

Utvärdering av övervakningssystem för att upptäcka skogsbränder : En kostnadsnyttoanalys för Sveriges län

The aim with the study is to find key factors relating to internal marketing and to improve the process between the operating organization and its customers. A qualitative study is carried out within an organization active in the Swedish healthcare. The qualitative approach is carried out by collecting empirical data through observations, personal interviews and group interviews.The Physiotherapy Clinic at the Karolinska University Hospital is in the focus of the empirical study. The study locates existing differences in perceptions and comes up with recommendations for actions to improve the process of organisations within the Swedish healthcare and their customers. The study's results are that internal marketing can bring a lot to service-selling organizations and that the organizations internal conditions are as important as the external ones.Communication appears to be a key factor for an organization that has applied internal marketing.

Havsöringens (Salmo trutta) lekvandring i Själsöån, Gotland.

In this study, the sea trout (Salmo trutta) spawning migration was studied in the river Själsöån, Gotland, to assess the main external factors determining upstream migration and seasonal changes in fish parameters. Additionally population trends were studied by examination of old data. The most important external factors for upstream migration were the air pressure, air temperature and wind direction. No significant difference was found between when males and females migrated upstream. Larger females in better condition started migration earlier than the smaller females in poorer condition.

En studie om värdepåverkande faktorer vid köp av bostadsrätt

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Kontantbraschen : Revisorers och redovisningskonsulters syn på införandet av kassaregisterlagen

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Investeringar och tillväxt ? vilka faktorer påverkar? : En longitudinell studie av tillverkande företags investeringspraxis och tillväxt över tid

Background: Research about capital budgeting is under constant development. Several researchers developed the research about capital budgeting late in the 20th century. This development shows how companies' internal and external factors and other circumstances have an impact on companies? capital budgeting practice. It has also been shown that there are links between companies capital budgeting and their growth.

ETT GEMENSAMT EUROPEISKT F?RSVAR? En kvantitativ analys av attityder till gemensam s?kerhets- och f?rsvarspolitik i EU

Given the current geopolitical situation in Europe and the upcoming election for the European Parliament, it is important to further analyse individuals? attitudes towards European integration, specifically the Common Security and Defence Policy (CSDP). This analysis aims to gain a deeper understanding of individuals attitude towards CSDP. Therefore, the objective of this study is to analyse which factors that plays a leading role in influencing individuals? attitude towards CSDP.

Manuell arytmitolkning och defibrillering prehospitalt för att minska avbrott i bröstkompressioner

Abstract Background Todays guidelines for advanced CPR emphasize chest compressions with good quality and early defibrillation. Prehospital CPR performed by ambulance crew, an automated external defibrillator (AED) is used. The AED analyzes the heart rhythm and the performer is following the advice to chock the heart or not, given by the AED. During on-going CPR there are sequences when no chest compression is performed known as hands-off time. Hands-off time includes the time for the AED to analyze the heart rhythm and the time when advice is given to the crew.

En kommunikations hemlighet : En studie om externkommunikation inom en ideell organisation

My essey concern the non-profitable organization Ung företagsamhet and their extenal communication with collaborators. I have done three intervjues with three of Ung företagsamhets 24 district in Sweden, and these are Kalmar, Jönköping and Skåne. My qustions conserns their rethoric and strategic communications channales, and the focus lies in their external communications with collaborators. I have also made a secondary data analysis about their media coverage and seen how they consciously works with it.Ung Företagsamhet is a non-profit organization that need good partnerships in order to survive financially. My analysis shows that the three different regions works variously with their external communication.

Företag på Facebook. Varför är de där och vad gör de?

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Svenska mikrolån samt andra finansieringsmöjligheter för småföretag

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

Demokrati! Från vem? : En jämförande studie om externt inflytande i demokratiseringen av Turkiet och Egypten

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

Den orena revisionsberättelsens påverkan på det reviderade företaget

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.

Eurons dolda agenda Hur externa faktorer kan förklara skapandet av EMU

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.

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