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3028 Uppsatser om Internal audit function - Sida 20 av 202

Utvärdering av en ny typ av lagerinbyggnad för traktionsmotorer

The thesis evaluates a new kind of bearing arrangement in a traction motor that ABB hasdeveloped. Since the arrangement is designed in a new and innovative way it needs to beevaluated to see if it is safe to use. In today?s traction motors, bearings with a big internalclearance (C4-clearance) are used. The basic idea of the new arrangement is to reduce the fitsbetween the bearing and shaft/house.

Serbiens symboler : en fördjupning och bearbetning av den traditionella folkdräkten och dess symboler i kontrast till serbiska kvinnan idag

I have always been told that form follows function. But does it have to be that way? I decided to see it  from another angle.Kinesics is a term form non verbal komunication. In my thesis project I have been working with body language in furniture.  I believe that furniture, just like us, has an expression and a character. We often tend to desccribe furniture with the same words as we describe people, for example: "A relaxed chair" or "a cocky table".

Steget från stort småföretag till litet storföretag - Ett inköpsperspektiv

Den här uppsatsen behandlar ett problem som identifierats bland små till medelstora svenska modeföretag: det stora beroendet av outsourcade produktionsagenter och fullprisproducenter. Syftet med uppsatsen är att identifiera de förutsättningar och hinder dessa modeföretag kan stöta på när de försöker integrera dessa utlagda kompetenser till en intern lösning. Genom detta hoppas författarna kunna tillföra nya perspektiv för befattningshavare som är intresserade av att omstrukturera sin nuvarande inköpsmodell.De metoder som använts för att samla in det teoretiska och empiriska underlaget var skrivbordsstudier, såväl som strukturerade och ostrukturerade djupintervjuer med grundaren av ett svenskt jeansföretag, samt en anställd på en stor svensk modekedjas inköpsavdelning.Resultaten understryker den strategiska betydelsen för växande modeföretag att äga sin inköpsfunktion. Genom att äga kompetenserna för mönsterkonstruktion och inköp kan företag minska sitt beroende av externa organisationer och öka flexibiliteten i sin produktutvecklingsprocess. De hinder som identifierats utgörs bland annat av en ökad affärsrisk under övergången till en intern inköpsavdelning till följd av avsiktliga störningar i värdekedjan av producenterna, samt de extra kostnaderna för det ökade administrativa arbetet.This essay focuses on a problem identified among small to mid sized Swedish fashion companies: the large dependence on out sourced production agencies and full price producers.

Revisionspliktens avskaffande : En studie om drivkrafterna som motiverar tandläkaraktiebolag att kvarhålla revision

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

ISO 14001 : En genomgång av SSAB EMEA Oxelösunds miljöledningssystem

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

Livskvalitet hos personer som genomgått en total höftledsplastik - en litteraturstudie

The purpose of the study was based on scientific literature to describe the quality of life of persons who have undergone a total hip replacement. The method was a descriptive literature review. The results showed that pain was the most obvious change after surgery. Mild pain before surgery was strongly associated with mild pain after surgery. But despite less pain were experienced early, it took 1 year to achieve the full benefits of improved physical function.

Kan grad av degenerativ hjärnsjukdom prediceras med hjälp av mått på kognitiv försämring?

Can degree of degenerative brain disease be predicted with the help of measurements of cognitive deterioration?Alzheimer?s disease progresses through nerve cell break down in the brain and the simultaneous deterioration of the individual?s cognitive function. This disease is common among elderly persons. This thesis examines if the level of deterioration of cognitive function is associated with different biochemical and clinical markers for degenerative brain diseases. In addition, this thesis examines if the level of decline in cognitive functions vary between groups with different levels of degenerative brain disease.

Intern marknadsföring: en fallstudie på Luleå tekniska universitet

For the success of universities, it is very important that the personnel are well motivated through internal marketing. The purpose of this report was to identify which activities universities uses to motivate their teaching and researching personnel and how the activities are valued by this group of employees. The study was conducted in the form of a case study. One interview with the chief administrator at Luleå University of Technology was conducted, and a questionnaire was sent to all the teaching and researching personnel at the same university. The result indicates that Luleå University of Technology uses many internal marketing activities to motivate their employees.

"If I had been there I could not have seen it this plain" : Minnesforskning och William Faulkners Absalom, Absalom! 

In this essay I employ memory theories to examine Absalom, Absalom! by William Faulkner. How are the memories depicted and how do they function in the novel? What are the characters ?allowed? to remember? Scholars that have written about William Faulkners usage of memories and narrative time in his novels, often claim that they together represent and create a sense of determinism and/or fatalism. Even though I agreed with that opinion, regarding time and memory in a lot of Faulkners novels, I wondered if these features in the text might not represent/mean something more, beyond that. One scholar have expressed the view that William Faulkners characters resemble blind marionettes of Destiny. I instead claim that the characters themselves, via their individual memories and temporal relations, create an internal determinism, connected with cultural memory, norms and traditions. I try to examine both the individual memories, as depicted in the novel, and the novel in its entirety, using different memory theories and narratology. .

ISO 9000 och dess funktion i byggbranschen

The purpose with this examination task is to investigate what purchasers and building contractors think of ISO 9000 and the function of it within the building trade.In this material both the purchaser´s and the building contractor´s viewpoints and attitude towards ISO 9000 is being object to an investigation, in order to get a just picture of the function of the quality work within the building trade. The general opinion of ISO 9000 has proven to be positive. During the work with this investigation it appeared that nosystem is that good that it can´t be improved. A widely spread opinion is also that ISO 9000 means a lot of paperwork but also that the certified companies are well organized. Above all the majority demands a standard that is more adjusted to the building trade..

Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Preoperativ SWAL-QOL och sväljningsfunktion hos Parkinson patienter selekterade till Deep Brain Stimulation

AbstractObjectivePatients with Parkinson?s disease often have symptoms of dysphagia. These swallowingproblems have consequences for quality of life as well for the physical wellbeing of thepatients. AimThe aim of this study was to describe and correlate Swallowing Quality of Life (SWAL-QOL)scores, self-assessment of swallowing function using a visual analogue scale and the resultsfrom a fiber endoscopic evaluation of swallowing function in patients who had been selectedfor Deep Brain Stimulation in caudal zona incerta. A secondary aim was to correlate diseaseduration with results from SWAL-QOL and the fiber endoscopic evaluation of swallowingfunction.MethodTen male Parkinson?s patients (age 45-69 yrs, median 61.5 yrs) who were selected for DeepBrain Stimulation completing the Swallowing Quality of life form, as well as rating theirswallowing function using a visual analogue scale and undergoing a fiber endoscopicevaluation of their swallowing function.    ResultsThe median total SWAL-QOL score was 94% while the mean was 91%.

Hur påverkas företagens beslutsfattande om frivillig revision av lagförslagen SOU 2008:32 angående skattefel

Syfte: Utifrån lagförslagen om åtgärder mot skattefel i SOU 2008:32 vill vi se om och hur företagen påverkas. Metod: I vår uppsats har vi använt oss utav en kvantitativ metod där vi tillsammans med Företagarna har gjort ett utskick till dess medlemmar för att kunna besvara vårt syfte. I denna del ska framgå vilken metod har använts för att utföra studien, hur data har samlats in, analyserats och redovisats.Resultat & slutsats: Vi har kommit fram till att många företag kommer att skrämmas till att välja revision, men den största delen företag är oberoende av förslagen. Oberoende av fråga tenderade svaren att se likadana ut.Förslag till fortsatt forskning: Det förslag som vi har till fortsatt forskning är vad de olika intressenterna kommer att vilja ha för finansiell information då frivillig revision gäller. Uppsatsens bidrag: Denna uppsats ger läsaren en indikation på hur företagen resonerar kring de lagförslag om åtgärder mot skattefel som en utredning på uppdrag av regeringen har utfört..

Att våga vara innovativ: En fallstudie om affärsutveckling av befintliga produkter i ett högteknologisk företag

High technology companies in Sweden spend a huge amount of money on research and product development in proportion to what they get back in earnings from their inventions. Product development has traditionally been regarded as much more important than business development. This thesis aims to point out the critical factors behind successful business development processes for high technology companies. We have chosen to make a case study of Hexagon, a highly successful and innovative company within the measurement technology business. Internal and external actors that are important for business development have been identified and interviewed in order to understand how ideas are developed and executed.

Skolbibliotekscentraler ? en undersökning av verksamhet och funktion

The aim of this Master?s thesis is to examine and present the programmes and activities of school library centres in order to see what functions (purposes) they can fulfil in a municipality and also if and how they can contribute to school library development. In order to fulfil my purpose I have made qualitative interviews with five librarians from school library centres. The theoretical framework is primarily based on David Loertscher?s.

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