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3028 Uppsatser om Internal audit function - Sida 12 av 202

Bokbussens värde och funktion. En kvalitativ intervjuundersökning med bokbussanvändare och bibliotekspersonal

The purpose of this master thesis is to investigate if the mobile library has a similar role as the public library. To study this further we intend to examine the value and function of the mobile library. Answers are sought to the following questions: Can the mobile library be seen as a public library in a smaller scale? How do the users experience the value and function of the mobile library? What does the library staff think of the value and function of the mobile library for the users? What would the consequences be if the service of the mobile libraries would not exist? The method used was qualitative interviews. The groups of respondents are mobile library users and library staff.

E-post och internkommunikation : en studie av upplevelser kring användandet av ny kommunikationsteknik

Purpose/aim: To investigate individual experiences of how a new communication technology, e-mail, influences a) the structure of the internal communication ? does it for example make networking any easier? ? and b) the form of the persons everyday language.Material/method: A theoretical framework gathered through a literature study and empirical data gathered through interviews with two persons.Main results: Differences and similarities exist between the experiences studied in this paper. The most unexpected result is that the system of e-mail does not seem to be able to create new channels of communication. If anything, it reinforces the structure that already exist. An aspect of decisive importance is the original rules and norms concerning internal communication within the organization..

Transferfunktionsmodeller modellering och prognoser av Sjötransportindex

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

Riskabelt bruk av alkohol: Screening av riskbruksförekomst på plastindustri

Denna studie genomfördes under 2009 som en väsentlig del i ett projekt vid en plastindustri i södra Sverige och syftade till att identifiera personer som har ett riskabelt bruk av alkohol samt att få dem att reflektera över sina vanor. Samtidigt önskade företaget påverka sina anställda till en sund livsstil.I studien ingick 41 personer, 28 män och 13 kvinnor. Två validerade frågeformulär användes i studien, Hälsoprofil respektive AUDIT (Alcohol Use Disorders Identification Test). Det senare är särskilt framtaget för tidig identifiering av riskabel och förhöjd alkoholkonsumtion. Utöver detta togs blodprover för att analysera bl a CDT (kolhydratfattigt transferrin).

Kravbalansering i produktutvecklingsprocesser: Kritisk granskning av en beslutsmodell för produktutveckling

The object for this study is a company developing and manufacturing vehicles for heavy transportation. The company distributes their products on a global market. Therefore the company is required to have efficient internal production development processes in order to successfully beat the competition. The purpose of this master thesis is to study how this particular company intends to implement their standardized theoretical product development process within their organization and how well it is done. We intend to identify and specify if the process has any unexploited capacity.

Kostnadsföring av optionsprogram : En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Intranät : En teoriprövande studie tillämpad hos Sydved AB

During twelve weeks of practice experience at the company Sydved AB, I received the mission to develop a structure for the company?s internal communication. A part of this mission was to find out what the company?s employees thought of Sydveds internal communication and the most important; Sydveds intranet called ?Outlook?. Due to Sydveds plans of developing the intranet I designed and accomplished an inquiry-study to find out about the employee?s opinions on the company´s internal communication and in particular their intranet.The answers I want from this study are if I shaped the inquiry-study correctly the first time.

Upplevelse av fotfunktion : efter konservativt behandlad hälseneruptur

Background: Previously research shows that people treated conservatively can have reduced foot function after Achilles tendon rupture. However, there are few qualitative studies in the subject, so this essay is written to provide a deeper understanding of how these people feel about their foot function one to two years after the injury.Purpose: Investigate how people perceive their foot function after conservative treatment one to two year after Achilles tendon rupture and if they have an avoidance behavior in their everyday lives.Method: Four people who suffered from Achilles tendon rupture participated in this qualitative study. The study was conducted with semi-structured interviews, which in turn were processed using qualitative content analysis.Results: The perceived foot function is today varied in terms of mobility, strength and pain according to the participants. They feel difference in their everyday life in comparison with before the injury. It appears that participants have avoidance behavior when it comes to the situation of injury.

Evaluation of a standardized platelet concentration in samples from platelet concentrates measured over time with impedance aggregometry

Platelet transfusions can be necessary during treatment of patients with thrombocytopenia or impaired platelet function. Platelet function in platelet concentrates (PC) deteriorate with storage time. Studying swirling is often used to control the quality of PC?s before transfusion but the method has some disadvantages. Therefore other methods can be useful, for example impedance aggregometry (IA, Multiplate® Analyzer) to measure platelet function.     In this study the change in platelet function over time was examined in buffy coat and apheresis platelets with IA where aggregation had been induced with adenosine diphosphate (ADP) and collagen.

En svensk säkerhetsagent - to live or let die? : En juridisk analys avseende säkerhetsagentstrukturen och frågor om obligationsinnehavares rättsställning vid säkerhetsagentens konkurs.

AbstractA useful tool for companies to use in their differentiation process is proposed to be employee branding. Employee branding is developed and put forth by the management with the main task to formulate the brands vision and values, and communicate them to the employees. To promote the employee engagement and their relationship with the company, corporate storytelling can be applied, with is an internal communication that strengthens the internal rumour and values that represent the brand. Since engagement and motivation is important factors when creating a strong employee brand, there is a need for further research on how corporate storytelling is used by companies to influence employee engagement and motivation, as corporate storytelling leads to deeper commitment among employees.PurposeThe purpose of this paper is to explore how companies use corporate storytelling to influence their employee branding.MethodologyThe authors conducted a qualitative case study on how the retail organization Boomerang. The empirical material was collected thru semi-structured interviews with Boomerangs management and employees.ConclusionThe conclusion shows that the employees prefers when corporate storytelling and various communication is put in context, this because it?s easier for the employees to understand.

Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Den interna marknadsföringens påverkan på tjänstekvaliteten: en fallstudie av två säsongsbaserade hotell

The purpose of this thesis was to study how internal marketing affects service quality in the tourism industry. It was decided to conduct a case study on two hotels with summer seasonal employees. Pite Havsbad and Strand Hotell Borgholm were chosen as study objects. The case was based on interviews with the hotel manager at Pite Havsbad and the vice president at Strand Hotell Borgholm, who coordinates the internal marketing at the companies. The findings were that seasonal employees do not affect service quality much.

Elektronisk motorstyrning för ottomotorer

The combustion engines in today?s vehicles are getting more and more advanced and there are increasing demands on that the engines should operate during optimal conditions. Examples of internal combustion engine parameters which may be carefully controlled are the rate between fuel and air, that this gas mixture is homogenous enough and that it is ignited at the correct moment. Moreover, the requirements of these parameters vary depending on, among other, engine speed and load. To meet these requirements in all occurring operation conditions, it is required that many subsystems work together.

Undantagande av handlingar vid Skatteverkets revision

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Risk- och granskningshanteringsarbetet i större och medelstora börsnoterade bolag utan internrevisionsfunktion

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.

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