Sökresultat:
1260 Uppsatser om External audit - Sida 49 av 84
Borta bra, men hemma bäst: En undersökning av egna och köpta medier
The rise of social media has put a focus on the division of owned, paid and earned media, where earned media has recently been hyped at the expense of owned and paid media. Due to a novel area we examine the differences and effects of using owned and paid media, specifically for packaging versus newspapers. Owned and paid media showed no significant differences regarding credibility, persuasion and perceived commerciality, which restored owned media?s status, especially since owned media is more cost efficient. The effects of allowing ads for external brands on the owned medium were also studied.
Värdedrivare i buyout-investeringar av noterade private equity-bolag - En empirisk studie av 15 svenska buyout-investeringar 1998-2012
Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.
Webbplatsen - Vad spelar den för roll?: En studie av webbplatsens betydelse för traditionella tjänsteföretag.
Abstract: The purpose of this thesis is to study the importance of having a website for traditional service companies as well as the factors that might influence its importance. This is done by answering three research questions that all contribute to the answer of the main purpose. A qualitative study has been performed including eight interviews with respondents from eight different service companies presenting four different types of businesses. The empirical findings of the study are analyzed with the help of the theoretical frame of references in order to identify the most interesting conclusions. The results of the thesis state that the main purpose of the website among the studied companies is to rationalize and save costs.
Säkerhetstänkande integrerat i systemdesign via formaliserade metoder
Systems development methods mirror different organizational perspectives, and not all methods are formalised, but what they have in common is the purpose of structuring and supporting systems development processes. Which method would be the most suitable may be determined by the systems development context at hand, because every systems development context is unique. Information is a valuable asset in today?s organizations, and it needs to be protected against both internal and external security threats. In our essay we aspired to find and present suggestions as to how systems developers can include security in the very design based on formalised systems development methods to create systems that are better prepared to meet the security challenges of today.
Att reducera lagernivån : en studie vid SKF Mekan AB
Background: The increasing competition on the market demand both companies and supply chains to find optimal solutions. The edeavour to reduce inventory levels is a part of this. Earlier, inventory was seen upon as valuable assets, but today they tend to be more and more negative in the eyes of the companies. Inventory demands capital, handling, and space. Therefore inventory creates unnecessary costs.
Hälsostatus hos abborre (Perca fluviatilis) i Gumpfjärden, Bottenhavet :
Perch (Perca fluviatilis) is a very popular fish in Sweden and it is common in Swedish waters. In some areas along the Swedish coast the perch population has decreased. It is therefore important to get a view at the health status of perch. During April, July and August of 2008, a total of 346 perches were caught in the Gump Bay in the Botnian Sea. The fish were mainly caught by net but also by rod.
Det (väst-) europeiska samarbetet - från säkerhetsdilemma till stabil fred
In this essay the morphing of the interstate relations in the post-World War II Western Europe is taken in to consideration in discussing how these relations were stabilized and consolidated through community cooperation to achieve a state of stable peace. It concludes that the early 1900's of Western Europe comes close to being conditioned by Herz's security dilemma and then continues to analyze the development from this state to one of stable peace. In this analysis pivotal features of the ECSC, EEC and the EC are being scrutinized through the use of Boulding's Stable Peace theory and developments of the very same, in separate case studies, in order to account for the Communities? influence on the peace process.In doing this, conclusions are drawn that external pressures can be very effective in creating an incentive to move beyond an initial state of conflicting self-images and that a stabilizing process has got to provide a long term solution in order to sustain a trustful relationship. In order to provide this long term solution the community cooperations suggests that locking in through institutionalization, harmonization, and the creation of a state of irrevocable interdependence are highly effective..
För en attraktiv centrumhandel i tillväxt: En kvantitativ studie om vad som skapar attraktiv centrumhandel i en tätort.
There is a change happening in the Swedish market of commerce. Studies indicate that the trend of the last decades; that external shopping centres are more attractive than centres of commerce, is about to turn. It is predicted that the centre of commerce will be the most attractive in the future.No matter how the market will develop, it is important for merchants to take account of their customers by understanding their behaviour and preferences concerning what constitute an attractive marketplace. A marketplace is attractive in terms of the characteristics that creates its offer, these characteristics are called "determinants of attractiveness." This paper is based on a field study of 200 consumers in Norrtälje regarding why they are choosing to shop in the centre of Norrtälje. The purpose is to answer the question "What creates an attractive centre of commerce " in terms of a) the determinants of attractiveness and b) each determinants' influence on customer satisfaction.
I gränslandet till demokrati och europa - En studie om Ukrainas förvaltning
After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.
Backsourcing : om dess orsaker, syften och alternativ
This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.
Skolan i demokratisk utveckling : Förändringar i lärar- och elevrelationer
This work is designed to monitor developments in the relationship between teacher and student in the school environment, but also outside, from the 1950s until today. The survey was based on four interviews with teachers in the same age, and based on their life stories. Their experiences range from student to novice teachers and a long working life until retirement. In addition, all four children has a parent perspective. The following issues have been focused: 1.What factors have been crucial in teaching elevrelationens development from the 1950s up to today? 2.
Innovativt ledarskap : Ledarskap ur ett innovationsperspektiv i den offentliga sektorn
Problem. With the Swedish public sectors problem with efficiency in mind, several reforms have beeninitiated during the last decades. These reforms go, in academic contexts, under the name?New public management?. The reforms have resulted in, among other things, an increasedcompetition, privatization and goal-orientation in the public sector.
Valet och kvalet kring kapitalstrukturen : om kognitionens inverkan på finansieringspolitiken
Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.
Företagens behov av revision : efter avskaffandet av revisionsplikten för mindre företag i Sverige
Titel: Företagens behov av revision, efter avskaffandet av revisions-plikten för mindre företag i Sverige.Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Jonas Lööw-Ohlson, Malin VestlundHandledare: Markku PenttinenDatum: 2013-02-20Syfte: Syftet med detta arbete är att undersöka hur revisionspliktens avskaffande påverkat de olika aktörer som berörs av denna förändring och att utifrån detta identifiera de faktorer som styr behovet och valet av frivillig revision i små aktiebolag i Sverige.Metod: Undersökningen har ett deduktivt angreppssätt med kvalitativ inriktning då insamlandet av empirisk data utgått ifrån den satta referensramen.Resultat och slutsats: Fördelar för företagen att välja frivillig revision är främst att revision anses tillföra tillförlitlighet till räkenskaperna och fungera som en kvalitetsstämpel för företaget i dess kontakter med yttre intressenter. Företagens behov av revision beror på vilka krav och förväntningar som ställs på deras redovisning från olika intressenter och hur väl revisionen hjälper företagen att uppfylla dessa krav. Det avgörande är om företagen upplever att den nytta de får av att välja frivillig revision uppväger kostnaden. Många av de farhågor och förhoppningar som de olika intressenterna hade inför avskaffandet har infriats. Det är dock ännu för tidigt att se hur skatteintäkter, skattefel och ekobrottslighet påverkats, men det ser inte ut som att det ska få så stor inverkan som förväntat, om någon alls.
Det sjuka benet och de friska människorna : en studie av osteoporos och osteoartrit i kvarteret Banken 1 i Visby
This essay deals with the diseases osteoporosis and osteoarthritis in a medieval population from Visby in Sweden. The aim has been to evaluate to what extent and in what way these diseases have influenced the people of a relatively large harbour town during the Middle Ages. 24 individuals were analysed osteologicaly and 19 of them became subject for measurements of bone density through DEXA readings. Furthermore four individuals were x-rayed based on external differences due to osteoarthritis and a change in the depression at the base of the medial surface of the greater trochanter. Similar studies have been made in Trondheim, Norway and Wharram Percy, Great Britain.