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1102 Uppsatser om External auditor - Sida 64 av 74

Från inre faktorer mot lärande organisationer

Uppsatsen gör en första ansats att utifrån befintliga organisationsteorier definiera de faktorer vilka påverkar Försvarsmakten och R3-organisationen. Oganisations-teorierna pekar på yttre krafter så som politik, ekonomi och teknologi samt inre logik-faktorer, vilka består av sociala processer som utvecklas och påverkar det klimat som präglar en organisation.Förutom yttre krafter och inre logik, påverkar även organisationsformen en organisation. Inom Försvarsmakten och dess underorganisationer, däribland R3, är organisationsformen till övervägande del hierarkisk. Ett välanpassat och dubbelriktat informationsutbyte mellan de olika nivåerna inom hierarkin gör den välfungerande och effektiv. Inom R3-organisationen finns detta informationsutbyte bland annat mellan funktionsutvecklaren och utbildningsförbanden.

MÄN MED KLASS - En jämförande studie om maskuliniteter och klass

The focus of our dissertation is masculinity which is often a topic of debate in today?s society concerning areas such as violence, sport and paternal leave. Male studies are a relatively new field which means there is a lot remaining to be explored. We have chosen to explore how social class reflects on male identity. The reason we have chosen social class as a variable is due to a focus in the general debate of identity amongst the social sciences towards identities formed through consumption in the world of global mass-media.

Narrare humanum est (Att berätta är mänskligt) : En kvalitativ intervjustudie om berättande som undervisningsstrategi i historia

The purpose of this essay has been to do a study on narration as a strategy in history education. By taking a starting point in the perspective that Shulman calls ?wisdom of practice? and other studies I interviewed three teachers that were all experts in narration. This to have an insight in how they looked at the oral narration and on its role in history education. Is there a common view among the interviewed techers and to what extent are the traits and qualities of story telling described in litterature linked to the teachers? answers?My results show that the oral narration is not a straight and exclusive teaching strategy; it differs from teacher to teacher.

Fördröjning och bortfall av nätverkskorrektioner : osäkerhetskällor för nätverks-RTK

Network RTK is a real-time technique for accurate positioning with Global Navigation Satellite Systems (GNSS). The technology means the use of correction data from a network of GNSS receivers with known positions (reference stations) to reduce the uncertainty in position for the user´s GNSS receiver (rover). However, this requires that the correction data can be transferred seamlessly to the user in real time. Commonly the corrections are transferred via mobile phones. The Swedish National Land Survey operates a nationwide Network RTK service, where users can receive correction data via GSM or mobile Internet (GPRS).

DRM - utveckling, konflikter och framtid : konsumenters reaktioner på och företags användande av DRM

With the digital revolution within video games, the need for Digital Rights Management (DRM) has increased significantly, alongside with the increasing problem of copyright pirates. To counter pirates, DRM was created to prevent illegal copying of software, this to ensure that the Distributors received an income for their work. DRM has, since the start of its use, been getting, a lot of bad criticism from the users of the software protected by DRM. The main function of this paper is to describe the creation and development of DRM by analysis of the vision of different groups on this phenomenon. The main questions are as follows, is it possible to define the very reason for why DRM was created and if so, can its development through time be defined too? What differences in opinions are there when it comes to DRM, counting the two major groups of creators, sellers, distributors (referred to as distributors) versus individual users (referred to as consumers)? In what way will the research results suggest that the future DRM will develop?The development has gone from solving puzzles in a handbook to start the game each time the user wants to play, to serial numbers that is needed during the installation of the game.

Hurtiga Vasagossar och lata pojkar : En studie av manlighet och patriotism inom Vasa Skyddskår i samband med det ginska inbördeskriget 1918

Title: Jaunty Vaasa-lads and lazy boys ? a study of masculinity and patriotism in the Civil Guard in Vaasa in relation to the Finnish Civil War of 1918.This paper deals with the subject of expressions of masculinity in relation to patriotism and nationalism as a part of the mobilisation of the so called white side in the Finnish Civil War of 1918. With regards to how this was expressed in the local Civil Guard in the town of Vaasa. The focus   lies on the construction of an ideal masculinity within this specific Civil Guard as expressed            in the Guards own documents of different varieties, during the events in the spring of 1918 and at the one year anniversary of its outbreak. The study is first and foremost based on Joan W.

Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

Guldsmeders status : En etnografi om guldsmeders kultur på statusmarknaden för äkta smycken i Stockholms innerstad

Tidig ekonomisk teori fokuserar på produkten istället för på producenten. I ekonomisk sociologiska studier och forskning om marknaden menas ofta i motsättning till detta att vem som gör är viktigare än vad som görs. Marknaden anses inom den ekonomiska sociologin vara en social konstruktion som skapas utan avsikt och självreproducerar sig. Aspers centrala ordningsprinciper för marknaden gör skillnad på marknader ordnade enligt status och marknader ordnade enligt standard. Målet med denna studie är att förstå och förklara vilken typ av marknad marknaden för äkta smycken i Stockholms innerstad är.

Stöpt i kulspruteolja en litteratursociologisk studie av den unglitterära tidskriften 40-tal och dess idéklimat.

This masters thesis is a study of the ideas brought forward in the literary magazine 40-tal. The methodology involves the adaptation of a literary sociological perspective where the ideas of the young literary avantgarde in the magazine 40-tal interplays with the established philosophy of the Swedish society during the period 1944-47. The main purpose has been to examine 40-tal as a product of supreme individuality that originates a unique climate of ideas which exceeds the involved collaborators individual writings. I have thereby related my analysis to the Marxist oriented theories of Raymond Williams. This has been done in order to see how the external pressure of the social structure and the market acts together with the internal pressure of keeping up with the times and how this affects the individual authors and the process of creating.

Chachaklum, a viable initiative? : a stakeholder management approach towards a community enterprise

Due to poorly functioning local and regional markets, the smallholders in San Francisco, Petén, were dependent on intermediaries that took advantage of the smallholder?s distance to markets. In an attempt to secure income and strengthen their bargaining position, 189 smallholders joined forces through the creation of a social smallholder network, held together by a community based enterprise. This enterprise was initiated in 2011 with the help of government incentive programmes and NGOs that within a few years will leave the enterprise to auto regime. This study treats the sustainability of a community forest based enterprise, Chachaklum, in northern Guatemala. The study identifies factors that enable smallholders to organize themselves in order to obtain business practices that support an improved standard of living.

Fysisk aktivitet och etniska minoriteter ? Faktorer som påverkar fysisk aktivitet bland medelålders och äldre personer

BACKGROUND: The relationship between physical activity and health versusphysical inactivity and poor health are well known. Ethnic minorities are generallyless physically active than the residence country's majority population andgenerally have a poorer health status. The study has a health promotion perspective.PURPOSE: The purpose of this study was to describe factors that influencephysical activity among middle-aged and older persons, belonging to an ethnicminority. METHOD: The method used to answer the purpose is a literature-basedstudy. The searching for literature has been carried out in a systematic way.Scientific articles to base the results on, has been gathered from various databases.Included articles were analyzed with a qualitative content analysis and identifiedsimilarities and differences in the content were divided into themes and categories.RESULTS: Recurrent themes in the literature, that influence physical activity inmiddle-aged and older people that belong to an ethnic minority, was support, healthand illness, external factors, internal factors, community related and socioeconomicfactors and ignorance and beliefs.

Externa styrelseledamöter : Varför små familjeföretag väljer att tillsätta externa styrelseledamöter

BakgrundSmå familjeägda aktiebolags styrelsesammansättning brukar kännetecknas av en överlappning mellan familjen och företaget. Små företag har ofta inte råd med det antal kompetenta styrelseledamöter som de har behov av och kan därmed gå miste om viktig information, kompetens och erfarenheter som en extern styrelseledamot kan bidra med. Vidare har tidigare forskning visat att externa styrelseledamöter kan tillföra ett främmande inslag i familjeföretaget vilket kan ge en känsla som innebär förlust av kontroll. Slutligen kan det anses finnas brister i tidigare forskning då små företag har undersökts i mindre utsträckning.ForskningsfrågorVad är det som avgör varför små familjeföretag väljer att tillsätta externa styrelseledamöter eller inte?SyfteSyftet är att genom kvalitativa intervjuer förklara små familjeföretags tillsättande av externa styrelseledamöter.MetodStudien har byggts på en kvalitativ metod med semistrukturerade intervjuer som genomförts med tio VD:ar i tio små svenska familjeägda aktiebolag.Teoretisk referensramsDen teoretiska referensramen bygger på en trecirkelmodell som beskriver familjeföretags överlappande system.

Prestationsmätning som medel för kvalitetsutveckling i tjänsteföretag

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

Kostnader att ta hänsyn till i samband med implementering av nytt ERP system

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

Ekonomistyrning inom individ- och familjeomsorg : "Sen om himlen ramlat ner och alla har blivit funktionshindrade, det spelar ingen roll, för det ni hade innan ? det får ni nästa år ändå."

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

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