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18625 Uppsatser om Information security governance - Sida 28 av 1242


Svensk kod för bolagsstyrning : ur ett roll- och ansvarsperspektiv

BakgrundUnder de senare åren har ett flertal länder drabbats av bolagsskandaler som bidragit till en snabb utveckling inom corporate governance. För att förhindra liknande skandaler har mer eller mindre frivilliga regler för bolagsstyrning införts, så kallade koder. Bolagsskandaler har även inträffat i Sverige och 1 juli år 2005 infördes svensk kod för bolagsstyrning. Koden skall bidra till förbättrad styrning av bolag, stärka konkurrenskraften och främja förtroendet på kapitalmarknaden.SyfteUppsatsens syfte är att beskriva och analysera om roll- och ansvarsfördelningen har förändrats mellan bolagsorganen efter införandet av svensk kod för bolagsstyrning.GenomförandeDenna studie bygger på kvalitativ metod och tio intervjuer har genomförts. Intervjuer har skett med representanter från ägare, styrelse, bolagsledning, revisor samt respondenter med god kunskap inom bolagsstyrning.ResultatStudien visar att svensk kod för bolagsstyrning inte har haft någon större effekt på roll- och ansvarsfördelningen.

Att vara eller inte vara informationskonsult en studie av entreprenörers motivation

The main aim of this thesis is to examine what motivates people to become entrepreneurs and how they are motivated to continue being it. We have decided to focus on four elements: the driving force of being an entrepreneur, the environment, the individual background and important personal characteristics of the entrepreneur. Qualitative interviews were carried out with six information consultants. The theoretical background has its focus on entrepreneurial motivation. A model of entrepreneurial motivation by Naffziger, Hornsby and Kuratko 1994 is presented.

Att indexera hållbarhet : En metautvärdering av Miljöaktuellts rankning av svenska kommuners hållbarhetsarbete

This Bachelor's thesis in Environmental Science studies the quality of an index of performance measurement of Swedish municipalities' sustainability governance offered by the environmental magazine Miljöaktuellt. Executed for six consecutive years, this evaluation is arguably the most comprehensive and widely spread local sustainability assessment in Sweden. Contextualizing this quantitative measurement tool in the paradigm of New Public Management, the research questions posed are: 'to what extent does the index employed by Miljöaktuellt correspond to the requirements of a set of quality criteria for sustainability assessment?' and 'is the index appropriate as a measure of, or a goal for, Swedish municipalities' internal sustainability efforts?' Through the perspective of evaluation theory, Miljöaktuellt's index is seen as a performance evaluation, thus categorizing this study as a meta-evaluation. Through a qualitative thematic approach, the index is analyzed using the 8 BellagioSTAMP-principles that were developed as tools for assessing quality of sustainability assessments as themes for the analysis.

Hur ser samspelet ut mellan informationsgivare och beslutsfattare? : En fallstudie om internredovisning inom Swedbank

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Kundtjänst inom kommunen: Om en organisationsförändring mot ökad tillgänglighet för medborgarna

Reformeringen av offentlig sektor har medfört en debatt om huruvida demokrativärden fått stå tillbaka till fördel för effektivitetsvärden inom Sveriges kommuner. Till denna debatt kan även tilläggas att ökad tillgänglighet har efterfrågats av både politiker och medborgare vilket lett till införandet av kundtjänst i den aktuella kommunen som här studeras. Masteruppsatsen har en sociologisk utgångspunkt med ett Human Resource Management (HRM) perspektiv och syftar till att beskriva och analysera kommunens inledande process inför införandet av en kundtjänstfunktion. Både bakomliggande orsaker till varför kundtjänstfunktionen ska inrättas samt hur en organisationsförändring kan organiseras när kommuner väljer att starta en kundtjänst lyfts fram i relation till begreppen demokrati och governance.Studien utfördes genom kvalitativ metod där informanter från ledning, chef och medarbetarnivå berättade om sina upplevelser av organisationsförändringen samt sina tankar om vad som kommer framöver. En hermeneutisk infallsvinkel med tolkningar låg till grund för analysmetoden.Teorier om demokrati, governance och organisationsförändringar används för att undersöka och analysera införandet av kundtjänst inom kommunen.

Improving peri-urban home gardens in Hyderabad, India

Insufficient intake of vegetables is a reason for micronutrient deficiencies and malnutrition in developing countries. With urbanization, globalization and a growing world population it is of major importance to secure sufficient food supply for the world?s population. Part of the solution to increased food security among the world?s poor could be the introduction of vegetable home gardens, plots for small scale vegetable production which can provide households with sufficient vegetables as well as serve as an extra income source. The study Improving peri-urban home gardens aims at examining the existence of vegetable home gardens in the peri-urban areas of Hyderabad, India.

Identitetsverifiering via tangentbordsstatistik

One important issue faced by companies is to secure their information and resources from intrusions. For accessing a resource almost every system uses the approach of assigning a unique username and a password to all legitimate users. This approach has a major drawback. If an intruder gets the above information then he can become a big threat for the company and its resources. To strengthen the computer security there are several biometric methods for identity verification which are based on the human body?s unique characteristics and behavior including fingerprints, face recognition, retina scan and signatures.

Utvärdering av den upplevda användbarheten hos CySeMoL och EAAT med hjälp av ramverk för ändamålet och ISO/IEC 25010:2011

This report describes a study aimed at uncovering flaws and finding potential improvements from when the modelling tool EAAT is used in conjunction with the modelling language CySeMoL. The study was performed by developing a framework and applying it on CySeMoL and EAAT in real life context networks.The framework was developed in order to increase the number of flaws uncovered as well as gather potential improvements to both EAAT and CySeMoL. The basis of the framework is a modified version of the Quality in use model from ISO/IEC 25010:2011 standard. Upon the characteristics and sub characteristics of this modified model different values for measuring usability where attached. The purpose of these values is to measure usability from the perspectives of both creating and interpreting models.

Förfogandeförbudets framtid. Förutsättningar för, och eventuella konsekvenser av, ett avskaffande av kravet på förfogandeförbud vid användning av återtagandeförbehåll.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

Mindre börsnoterade bolags syn på Svensk kod för bolagsstyrning : ? varken ?Rocket Science? eller kioskvältare

Inledning: Bolagsskandaler runt om i världen har bidragit till ett strängare sätt att reglera hur bolagen styrs. Enron och WorldCom är två nordamerikanska bolag som varit bidragande orsak till den amerikanska lagstiftningen Sarbanes Oxley Act, SOX, vilken reglerar bolagsstyrningen i USA. Efter detta har den moderna världen valt attinföra någon sorts normbildning kring ämnet bolagsstyrning. Sverige har följt utvecklingen genom att under 2005 införa Svensk kod för bolagsstyrning på börsbolag med ett börsvärde över 3 miljarder kronor. Under andra halvåret 2008 kommer Koden att utvidgas för att omfatta ett större antal börsnoterade bolag i Sverige med börsvärden under 3 miljarder kronor.Syfte: Syftet är att undersöka vad representanter för de bolag som ej ännu omfattas av Svensk kod för bolagsstyrning samt vad revisorer anser om planerna på att införa Koden för börsnoterade bolag med ett börsvärde under tre miljarder svenska kronor.

Svensk kod för bolagsstyrning- Hur den svenska koden tillämpas inom större börsbolag

 AbstractDate:                                  2009-06-03Level:                                 Master thesis in Business Administration, 15 pointsAuthors:                            Branka Milencovici            Deniz SolmazTutor:                                Ulla PetterssonTitle:                                  The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem:                           The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation?  Purpose:                           The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method:                            The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject.

WEB SERVICES FÖR MOBILAPPLIKATIONER : Utveckling av säkra RESTful web services för mobilapplikationer

This report describes the development of a RESTful web service for mobile applications. The web service makes resources from an existing system called kompetensdatabasen ("the competence database") available. Kompetensdatabasen holds information about the capabilities of consultants and about assignments carried out at the IT consultant business Nethouse AB.The web service was developed according to the principles of REST and ROA (Resource Oriented Architecture) which puts focus on making resources available. The resources are made available through the HTTP protocol and the methods associated with it. This means it was designed to use the same technologies as the world wide web.

Det är mig det handlar om ? en intervjustudie om patienters upplevelse av möjlighet till delaktighet

Background: In Sweden it is a legal right for patients to have the possibility to participate in their own care. Several studies highlight the importance of a good relationship, good communication and good cooperation in order to increase a sense of security and thus the possibility of participation. One way to increase patients' ability to influence and participate can be to adapt person-centered care. This moves the focus from the patient's illness to the patient and his/her resources. Aim: The aim of this study is to describe patients' experiences of the possibility to actively participate in decisions regarding its care and treatment at surgical wards.

Anställdas förvärv av värdepapper : Beskattningstidpunkten när förvärvet är förenat med förfoganderättsinskränkningar

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

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