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1102 Uppsatser om External auditor - Sida 27 av 74
Katastrofberedskap : En samverkans- och kommunikationsfråga för kulturarvet
The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..
Varför arbeta utan lön?
Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.
Mäklarkontorets geografiska placering : Och dess påverkan på kundens val av mäklarbyrå
Technology evolves quickly, with innovative ideas growing everywhere. Still, no technology is anywhere near challenging the mouse and keyboard for navigation of your standard computer. This study focuses on comparing the traditional technologies of mouse and keyboard with the new technology of gestures - in this case Leap Motion - in purpose of finding how the usage differs and what the potential users want from the competing technology. The experiment was executed in a controlled environment, with as few external factors as possible. We found that although the test subjects found Leap Motion fun, the test subjects do not want to surf the web with gestures.
Framtagning av reläskyddsinställningar för en transformatorstation
A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.
Caligula och den Aggressiva Pojken : En diskursanalys av Skolverkets utsagor kringlärare och elever som mobbar
The aim of this study was to analyze discursive patterns in publications and attitude researches on bullying published by The Swedish National Agency for Education. The focus was largely on whether there is a pattern in the narration of how teachers and pupils are portrayed as perpetrators in a situation where bullying occurs. The empirical material of the study was acquired by use of a qualitative method where publications published between the years of 2002 and 2014 were selected. Dictums concerning teachers and pupils as bullies have been compared and surveyed where differences in how they were depicted was the object of analysis. To enable such a study, Foucault's theories on discourse and power were applied on the empirical material in the analysis.The result shows that bullying in general almost always refers to the pupil as the perpetrator while teachers are under-represented in the same context.
Myndigheternas medier : En studie av svenska myndigheters nya medieanvändning
The purpose of this thesis was to study a selection of Swedish government agencies and their usage of new media to convey information. We thought that the relationship between government agencies and the media should be addressed. This because of the current transitional period between traditional and new media. We have studied five different Swedish government agencies; Swedish Armed Forces, Swedish Tax Agency, Swedish National Institute of Public Health, Trafikverket and Sida.We used a qualitive content analysis and analyzed their homepages on the basis of six different criteria. In addition to this we studied their presence on external social communities and how the government agencies comply with the requirements of their communicative efforts.The study shows that the government agencies? media usage varies.
Motiven bakom en investering i crowdfunding
It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.
Att kommunicera i kris : En kvalitativ fallstudie om anpassad kriskommunikation i samband med en extraordinär händelse
The purpose of this qualitative case study is to explain and discover how a Swedish commune works with their external crisis communication during a large crisis. The case study revolved around a simulation exercise with Mjölby commune that was and organized by the company VSL Systems AB. The study addresses the difficulties that arise within the crisis communication, and shows witch factors that are important to consider, when you are responsible for an entire community.Our result shows that the relationship with media could be utilized in a better way and both parties could benefit from cooperation. The commune could have used varied communication channels to create more effective crisis communication which had reached a bigger group of people. The information was not adapted to the different groups to the extent it could have been..
Utrikespolitik och krig : En fallstudie om USA:s invasion av Irak utifrån neoklassisk realism
In this essay i argue that there are three different variables that may be able to control the outcome of certain foreign policy choices. These three variables are External Threats, government division and public opinion. The Essay also tries to identify former president Bush motives behind the 2003 Iraqi War. It is partly argued that the three variables had a certain amount of influence on Bush decision making process. But the main focus lies on the motives behind the attack.
Hållbarhetsidéns resa : En fallstudie om hur hållbarhetsidén översätts inom ett pappersbruk
This study focuses on how the idea of sustainability is dealt with by companies, how the idea changes when moving through a company structure and how the different individuals interpret the idea. To date, many different studies have been written on the subject of sustainability, but few share the perspective addressed in this particular study. This case study was formed at a paper mill in the central part of Sweden. Semi-structured interviews with employees working on different hierarchical levels, within the same company, were chosen in order to get an insight into how the idea of sustainability is implemented throughout an entire company. The interviews have been transcribed to help identify contrasting patterns.This study has shown that the idea of sustainability, and its context within society, differs from how the idea is perceived in the organization.
Verkligt värde : Hur verkligt är det egentligen?
Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions. The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates. We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.
Riktlinjer för yttre hot - En inblick i riktlinjer angående yttre hot för Karlskrona kommun
Målet med detta arbete är att bättre förstå hur riktlinjer ska skapas och
användas. Utgångspunkten har varit att media uppmärksammat ett flertal
incidenter där främmande människor tog oönskad kontakt med olika förskolor i
Karlskronaområdet. Författarna ville då se över hur kommunen arbetade med
frågor om yttre hot vilket medförde att arbetet utmynnade i ett försök om att
bättre försöka få förståelse för riktlinjer och dess användning då kommunen vid
arbetets start saknade riktlinjer för yttre hot av denna typ. Metoden som
använts är av kvalitativ art i form av intervjuer med några säkerhetsansvariga
för förskolor i andra svenska kommuner. Resultatet av dessa intervjuer
tillsammans med kompletterande material från generella tillvägagångssätt för
identifikation och analys av säkerhetsproblem resulterade i ett förslag på
arbetsmetoden vid skapandet av riktlinjer samt en påminnelse om att se över
befintliga riktlinjer för yttre hot..
Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter
Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.
Energiåtervinning : av kompressorkylvattnet
Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.
Revisorers etiska resonemang : En studie av etiskt resonemang hos revisorer utifrån FARs yrkes-
AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.