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1260 Uppsatser om External audit - Sida 46 av 84

The myth of social media : A qualitative study of deliberation and power in Facebook-pages of the Swedish Police

The purpose of this study is to discuss the use of social media by the Swedish Police for democratic purposes. The idea of citizen empowerment is closely related to the development of new communication technologies such as social media. Yet many studies indicate that governmental institutions rarely make use of the assumed potentials of social media.In this study, the democratic potential of social media is derived from Habermas normative concept of deliberative participation. Operational definitions emphasize discursive equality, interactive reciprocity and external impact. The analytical framework is combined with qualitative text analysis to highlight the conditions of interaction between representatives of the Police and citizens.In conclusion: the democratic potential of social media, from a Habermasian point of view, is to a significant extent neglected at the expense of its strategic advantages.

Assessment methods for corporateresponsibility on the fashion scene : a case study of Hennes & Mauritz, Lindex, Kappahl and MQ

Assessing the outcome of corporate responsibility is often argued to be complicated due to long-term effects and qualitative aspects. Epstein (2008, p.261) establishes that: ?Though many think that sustainability is too difficult to measure, companies have found that unless the impacts are measured, they are commonly ignored in the resource allocation process?. Corporate responsibility is often referred to as a business case, i.e., that social and environmental concern add value to the business (Heikkurinen, 2010; Porter & van der Linde, 1995). Hence, for corporate responsibility to be a business case a strategy, corporate structure and systems, programmes and actions linked to performance measures need to be in place to assess the outcome; environmental, social as well as financial.

Utveckling eller avveckling? En intervjustudie av hur folkbibliotek hanterar besparingskrav

The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

Kapitalstruktur i svenska aktiebolag : En studie om påvisade faktorers egentliga påverkan på kapitalstruktur

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

Ekonomiskt bistånd för ensamkommande barn

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

Pedagogisk dokumentation : Förskollärares attityder till pedagogisk dokumentation i förskolan och ramfaktorers påverkan

In the Swedish Curriculum (Lpfö 1998, revised 2010) pedagogogical documentation constitute a big part. It is important that the childrens development and learning are documentated properly, both for the child itself, but also as an quality review and evaluation of the work that is made at the Preschool.In this study we have examined preschool teacher?s attitudes towards pedagogical documentation and how they work with it and use it in the daily work at the Preschool.We have also examined their own abilities to implement pedagogical documentation. For whom is the documentation made for? We also wanted to see if the children had any opportunity to influence the work.We have used a qualitative method and our study is based on six semi-structured interviews with six preschool teachers.

Varför går företag i konkurs? : Företagsledares förklaringar ur ett meningsskapandeperspektiv

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

Frivillig revision : Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?

Titel: Frivillig revision ? Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?Nivå: C -uppsats i ämnet företagsekonomiFörfattare: Annelie Molin och Eva WidellHandledare: Ann Wetterlind-DörnerDatum: 2012 ? MajSyfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes.Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått.Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val.Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går.Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen..

"Klänningen som får en andra chans" : klädkonstruktion av återbruksmaterial

This report presents a bachelor thesis by Erika Gustrén aimed to increase people?s interest for recycling and reusing by create new products of things that already exist in most people?s homes in the materials textile, plastic and paper. That would be a modern and innovative way to contribute to a better environment.The goal with this project was to create three cocktail dresses made of the same pattern and design and with the three chosen materials. The project did not have its base at a company, therefore an external mentor was chosen to help and support during the development of the project. My mentor was Kerstin Boulogner who is a fashion designer and one of the members of GKF (Gotländska Konsthantverkare och Formgivare) in Visby.The project began with an analysis of the chosen materials; textile, plastic and paper.

Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Storytelling som marknadsföringsstrategi : AB Enaforsholm

The marketing strategies discussed in today?s literature are often developed for larger compa-nies and are therefore poorly fitted for smaller businesses with little resources, such as the small resort Enaforsholm Fjällgård in Jämtland. Hence, this paper focuses on presenting and discussing the marketing strategy storytelling and whether it is applicable to Enaforsholm Fjällgård. This mountain resort was given to the Royal Swedish Academy of Agriculture and Forestry (KSLA) in 1937 as a trust fund to be managed in the spirit of the grantor A.W. Bergsten.

Mellan råd och praktik ? en studie av åtta folkbiblioteks digitaliseringsprojekt

This master?s degree thesis stems from the new possibilities that digitization offers preserving and increased public accessibility of our cultural heritage, but also how a lack of co-ordination and standardization may result in short-term projects and lack of quality. The purpose of this thesis is to examine a selection of public libraries? digitization projects. The two questions posed are:How does a selection of public libraries conduct their digitization projects concerning a) goals and objectives, b) execution c) what resources they encompass?How well does their work agree with the recommendations that exists for goals, objectives and execution?To answer the questions interviews were conducted with persons in various ways involved with the digitization projects.

Olika kommuner: olika eftervård? En jämförande studie av hur tre kommuner definierar och arbetar med eftervård efter LVM.

Aftercare is an important condition for the Care of Alcoholics and Drug Abuse Act (LVM) to be successful. According to the law, the municipals are responsible for the aftercare. We compared how three municipal in Skåne, Sweden, define and work with the aftercare after treatment under LVM. The study was based on nine qualitative interviews with social workers, division managers and politicians from each municipal. As a theoretical reference the theory of total institutions and empowerment theory were used.

Statens fastighetsverk -betalformad styrning i en funktionsdriven organisation

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

Hemsjukvårdscentralens arkiv : Ett ordnings- och förteckningsarbete

Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.

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