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1102 Uppsatser om External auditor - Sida 15 av 74
Collaboration to address a wicked problem : the case of certified palm oil
Corporations meet complex challenges as they operate on a global market. Global multidimensional problems are referred to wicked problems and which cannot be solved only
managed. In this case, of certified palm oil, palm oil production can be seen as a wicked problem due to deforestation of rainforest, land grabbing and social conflicts. There are also conflicts regarding the value and interest of palm oil.
This thesis investigates the Swedish transformation for certified palm oil and how actors in the Swedish food market address this transformation to have certified palm oil in their production. The aim of this thesis is to explain enabling factors to address the governance gap
of ethical sourcing in the food industry.
Cotonouavtalet - egenskaper och orsaker. En studie utifrån liberalistiskt och protektionistiskt perspektiv
The EU has for a long time had a special relationship with its former colonies in Africa Caribbean and the Pacific, called the ACP?countries. This relationship is about to change radically with the new partnership agreement signed in June 2000 in Cotonou. This essay aims to study the EU ?ACP Partnership Agreement from the perspectives of two different theories: The liberalist, free-trade policy theory and the nationalist/regionalist, protectionist theory.
Solenergi på Nya Karolinska Solna
In today?s society climate change has grown to one of the largest global issues. To reduce emissions of greenhouse gases, large changes of the energy system are required. An increasingly popular solution is investments in local production of renewable energy resources like wind, solar or geothermal power. The following report examines the possibility for implementing a solar power plant on the new hospital Nya Karolinska Solna. Two different technologies for extraction of solar energy has been studied, solar thermal collectors to meet the need of heating and solar cells to satisfy the need for electricity linked to operating the hospital building.
Mindre modemärkens öden - i branschens händer?
Den svenska modebranschen är en hårt konkurrensutsatt bransch och för mindre modeföretagi tillväxtfas är ett starkt varumärke och image en viktig del i att särskilja sig och sinaprodukter från mängden. I ett mindre modeföretag kan varumärkesfrågor lätt komma attbortprioriteras med främsta motivet att budgeten inte ger utrymme för den typen av satsningarsamt att kompetensen inom företaget ofta brister på just dessa punkter. Som alternativ har denexterna varumärkesprocessen presenterats som ett mer realistiskt alternativ för det mindremodeföretaget då det går ut på att låta sitt kringliggande externa nätverk i större utsträckningstyra och påverka varumärket. Detta branschnätverk kan bestå av allt från media, regering ochintresseorganisationer till mer närliggande aktörer som återförsäljare, PR-byrå ochleverantörer.Syftet med uppsatsen är att, utifrån ett varumärkesperspektiv, beskriva vilket inflytandeexterna branschaktörer har på ett mindre modeföretags tillväxt. För att exemplifiera problemethar en enkel fallstudie på det svenska modeföretaget Stylein genomförts, som med sinpositionering i det svenska medelprissegmentet och tillväxtfas befinner sig inom ramen förden problematik som beskrivs.
Revisionsplikten - Byråernas förändrade utbud av tjänster
Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .
Revision i elitfotbollsklubbar - En enkel bredsida eller ett skott i krysset?
The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.
Borrning och gängning av laxkilar till vågkraftverk med industrirobot
To make wave power more competitive on the market Uppsala University leads projects that examine how to accomplish better efficiency in the production. One of these projects is described in this report and examines whether it is possible to make the production of dovetails more efficient by using an industry robot of type ABB IRB6000 S3 M91. This project is using an already presented working method, from a previous project, which involves that the robot picks up the dovetail and moves against fixed cutting machines where the dovetail will be drilled, threaded and milled. Drilling and threading are the sub operations that will be examined in this project where experiments are made with the presented working method and with equipment from Uppsala University.Experiments show whether it is possible to drill the holes in the dovetail within specifications by using the specific robot and the presented working method. The threading operation is examined theoretically if it is possible to accomplish by using the same working method.
Analys och organisering av ö-drift för en samförbränningsstation vid Åmotsfors bruk
Åmotfors Bruk AB (ÅBAB) has today an inefficient production of steam for the
manufacturing of paper. Unpredictable energy prices and modernisation of the current
equipment has been the underlying factors to invest in a thermal power plant, mainly
driven by garbage. This facility will not only use the steam for paper production, it will
also generate electricity through a steam turbine. Today, when a fault on the supplying
line occurs which leads to disconnection of the external grid, all the support of electricity
to Åmotfors Bruk (ÅB) will disappear. This will lead to major interruptions in the paper
production, which will cause severe economical losses.
Employer branding : En studie i hur Uppsala Universitet bygger sitt arbetsgivarvarumärke
Purpose: Our purpose is to achieve a higher understanding of which factors University of Uppsala is using to attract and keep their existing workers.Theory: We have worked with Barrow & Mosley's the employer brand mix, this modelexplains 12 important factors that exists within the employer branding process. External reputation, internal communication, the board, values and corporate social responsibility, internalmeasuring systems, service support, work environment, rewards and acknowledgements, learningand development, performance estimation, team management and recruitment and introduction.Method: To achieve an understanding of our subject we have chosen to work with a qualitativemethod. This type of method is more considerate of the interviewed person?s way of seeingthings and also accounts for how the person answers. To answer our problem statement we haveconducted a case study on University of Uppsala where we used semi structured interviewsbecause we wanted to limit the risk of leading questions.Empirical findings: University of Uppsala were used as material for our empirical discussionContext: The main reasons that workers is attracted to and are staying at the university dependson the external status they achieve when working there, this combined with that the workers getsto be a part of the university's brand.
En fallstudie om en fotbollsklubbs varumärke : ?Kall hjärna, varmt hjärta och rena händer?
Authors: Tobias Nilsson & Vedad LjeljakSwedish title: A case of a football club?s brand. En fallstudie om en fotbollsklubbs varumärke, ?Kall hjärna, varmt hjärta och rena händer?AbstractPurposeThe purpose of our study is to understand brand building of a Swedish professional football club. MethodThe method that has being used in the essay is a qualitative study where we have used semi constructed interviews to create a deeper understanding for brand building in a football club.
Hantering av verksamhetskrav : Utredning av hur hantering av verksamhetskrav från kunder kan förbättras på Saab Aerosystems
Saab Aerosystems have had one dominating product, JAS 39 Gripen, and one dominating customer, FMV, for a long time. The operations management system at Aerosystems is adjusted for development of Gripen and as the business unit is trying to enter new markets with other products and customer the operations needs to be adjusted to fit the development and manufacturing of these products as well.The purpose of the master thesis has been to investigate how Aerosystems is managing requirements on operations from external customers and how to make improvements within this area. The aim has been to carry out a situation analysis to identify where improvements are possible and then produce proposals for improvements through studies of literature and other business units. The thesis also include a study of knowledge transfer within the business unit to investigate how this can be applied to improve the managing of requirement on the operations.An extensive interview study has been carried out in which interviews mainly have been conducted with employees at Aerosystems, but also at Saab Avitronics and Saab Aerostructures. The reason why these business units have been examined is because they have carried out a large number of successful businesses with external customers, which also are potential customers for Aerosystems in the future.The interviews have been analysed to identify strengths, weaknesses, opportunities and threats with the present way of working.
Problemanalys vid Aros Quality Group Enclosure Systems AB
The aim of this report is to increase the knowledge and understanding of the problems within the production at AQ Enclosure systems, and thereby achieve a more stable flow throughout the whole process, a better working environment and better competition advantages. The internal flow along with the external cooperation is very important for the company, because it views flexibility and short leadtime as it is the most important competitive means. The part of AQ production that?s been investigated is the manufacturing of ATM-machines, where the costumer is Banqit. This company is a rater small company with about 4 % of the world market of ATM-machines.In order to achieve the aim of the report extensive interviews have been carried out with employees at AQ.
Rätt klädd? : En studie om klädföretags arbete och kommunikation av CSR
The number of firms adapting the concept of Corporate Social Responsibility is constantly growing. It is no longer enough only to supply your customers with demanded products and services since todays? customers have an increased awareness and are demanding more transparence when it comes to the manufacturing and responsibility for society.Along with a growing interest in social, ethical and environmental matters, many firms have received critique, consequently forcing them to start taking more responsibility for their activities. The clothing industry was among the first to get critized and therefore early in starting their work with CSR.The purpose of this paper is to investigate how firms in the clothing industry work with CSR today, and also how they choose to communicate this work, both internally and externally. The methodology of the paper is qualitative and aims to deeply investigate four different firms, along with an additional interview with a CSR-consult from one of the leading communication-firms in Sweden.The theoretical foundation includes a frame of reference around CSR and the communication thereof, and also a few relevant theories around CSR and business ethics.After analyzing the empirical material the paper have reached a few conclusions.
Hur revisorers val av förhandlingsstrategi påverkas av klient- respektive professionsidentifikation samt erfarenhet av revision
Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval.
Efter krig kommer fred : att planera för återuppbyggnad i en krigsdrabbad stad
This paper intends to provide a better understanding of how to rebuild a crisis affected area and how to plan for the inhabitants of a wounded city. It will also examine the landscape architect's tasks in this work to provide a planning perspective. The discussion of reconstruction is significant because the insight and knowledge in the subject is needed in order to help nations after a disaster. Bosnia-Herzegovina's capital Sarajevo is a city recovering from a civil war where the city's situation was complicated by an ethnic conflict that has been segregating it. The restoration of the city's structure can free people from their tragedy and make them live again.