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1446 Uppsatser om Internal audit - Sida 46 av 97

Omläggning av skiftgång

The digital printing market is changing faster now than before and the ability to adjust to newsituations has become more importat to a printing company. An efficient internal communicationis essential. At Elanders Digitaltryck a decision was made in august 2002 to look over the shiftworking system for the printer operators. In this paper, an investigation of the possibilities tochange the existing system to a better one was made.The project resultet in four different timetabels. The construction was based on theoretical studiesand an analysis of the current situation at the workplace.

Mänskliga rättigheter i postkonfliktuella samhällen : en studie av Etiopiens och Eritreas efterlevnad av grundläggande rättigheter sedan 2001

This essay is aimed at exploring how governments inclination to adhere to international human rights law develops in the wake of interstate conflicts. It examines how human rights in Eritrea and Ethiopia has developed after the war in 1998-2000 by examining the historical background to the war, and reviewing country reports from United States State Department and Amnesty International between 2001-2005.The result of the paper shows that Eritrea's adherence to human rights suffered setbacks, and that some of these happened due to the aftermath of the war. Ethiopia also had some lesser setback primarily due to internal turmoil. The essay concludes that states adherence to human rights in postconflict situations depend on if the war severely weakened the state, in which case the state becomes more repressive in order to cling to power..

Vad kostar det?: Fallstudie av en banks kostnadsallokeringssystem

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Finanskrisens inverkan på styrning av private equity-bolagens styrning av portföljbolagen: En fallstudie av Accent Equity Partners

Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.

De konkurrensrättsliga sanktionsformerna

The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.

Upplysningar om socialt ansvar - Vad påverkar vilka upplysningar som lämnas och hur dessa kommuniceras?

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

Materialundersökning

This report emphasizes the importance of seeing a university as a company that offers a service. It isimportant to see the different quality dimensions that distinguish a service. The customer-focused planninghas also set the structure of this degree project.The marketing investigation is based on recruit questionnaires and interviews with secondary schoolstudents. The questionnaires show that the catalogue still reaches out with most information despiteconstant increase of information search at the Internet. The students seem to prefer University ofKristianstad´s catalogue front.The competition analysis is based on telephone interviews and information material sent from theother universities.

Att balansera Management Control Systems - En fallstudie av ett litet svenskt IT-företag

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

En förändringsprocess på VCBC

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

Den litterära nätsajten Vulkan.se och en ny modell för den litterära processen

The aim of this thesis is to investigate how the literary site Vulkan.se affects the conditions for publishing, distribution, incorporation in value systems and feedback in the literary process, as it appears in Lars Furuland?s model of this process. The purpose is also to propose an updated version of the model. This is achieved through a qualitative testing of Furuland?s theory.

Revisionsutskott ? En förtroendehöjande institution?

Ökning av bedrägerier i den finansiella rapporteringen anses ha skadat förtroendet för bolagsledningar och revisorer vilket i sin tur har lett till ett ökat krav på ansvarstagande för bolag. Svag bolagsstyrning anses vara en av de bakomliggande orsakerna till det förtroendeproblem som uppstått inom det svenska näringslivet. För att försöka återfå investerarnas förtroende har ett antal åtgärder vidtagits. Svensk Kod för bolagsstyrning uppkom delvis med syftet att stärka förtroendet för de svenska börsbolagen. Styrelsen är ansvarig för transparens och upprättandet av intern kontroll och i ett försök till att höja dess kvalitét skall styrelsen inrätta ett revisionsutskott.Som ett i led i att försöka stärka allmänhetens förtroende för bolagsledningar och revision skall revisionsutskotten säkerställa den interna och externa rapporteringen i bolagen.

Interna och externa variablers samband med långtidsfriskhet.

Syftet med studien är att undersöka huruvida interna och externa variabler påverkar personers friskhet samt utreda hur långtidsfriska skiljer sig från övriga medarbetare. Undersökningen genomfördes med ett frågeformulär bland personal med olika arbetsuppgifter. 150 medarbetare besvarade enkäten. De undersökningsvariabler som ingår i den interna skalan är personlighetsdrag, locus of control, KASAM och optimism. Den externa skalan består av krav, kontroll, stöd, ledarskap samt organisationskultur.

"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. .

Lärande i andra vågen : En studie om lärande inom företag efter implementering av nytt affärssystem

Introducing a new type of IT-structure means a change that employees within an organization must adapt to. Today, many companies have implemented information technology in the form of Enterprise Resource Planning (ERP) Systems and find themselves in th so-called Second Wave stage where an after work is ongoing with continual improvement that involves changes that employees need to understand and act upon. To learn how to work with these recurrent misadventures is of importance because it is seen as a critical factor in order to take advantage of the ERP system and its benefits. To study this a study was conducted through personal interviews at Apoteksgruppen AB which a few years ago introduced a new ERP system. There the authors saw that employees learned in different ways depending on the position, and that the more responsibility this person had the greater freedom this person had to resolve their problems and therefore learned more effectively.

Revisionsutskott - ett alibi för styrelsen?

Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.

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