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1444 Uppsatser om Internal audit - Sida 9 av 97
Behovet av kommunikation om kommunikation - En fallstudie om intern kommunikation på ett folkbibliotek
The aim of this study is to gain knowledge about the internalcommunication at a public library in Sweden, focusing on the flow of information and the library employee?s role as a source and receiver. This is an important subject because internal communication affects not only the internal work, but also the users. Despite this there are few studies about internal communication in libraries. The research questions used are: How do the employees perceive the role as source of information, and what choices do they make before they spread information? How do the employees perceive the role as receiver of information? How do the employees feel that the information flow works in the organization as a whole?The research is founded on five qualitative semi-structured interviews with the library employees.
Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna
This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.
"Man kan inte vara ledare om man inte har några följare" : En kvalitativ studie om hur chefer upplever sin position
According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.
Revisionskvalité : en studie utifrån revisorernas perspektiv
Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.
Intern kontroll och riskhantering
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Internkommunikation och beslutsprocesser inom Åtvidabergs FF : En kvalitativ fallstudie av Åtvidabergs FF
AimThe purpose of this study has been to help Åtvidabergs FF to find development opportunities by reviewing the internal communication and decision making process within the organization. In this study we have used two models, Johari window and Administrative man.Our study has two main questions. The questions at issues are:? Can Åtvidabergs FF with help of the communication model Johari window identify how the internal communication can improve?? Can Åtvidabergs FF use the Administrative man as a decision model?o Will the use of the model Administrative man lead to better decisions will be made?MethodWe have made a qualitative case study in a positivistic spirit. Data has been collected through half structured interviews.
Interna attraktiviteten hos säljtjänsten inom ABB Sverige
Title: The internal attractiveness of the sales position within ABB SwedenProblem: What is the cause of the low internal applicants for the sales position at ABB?Purpose: To identify why there are so few internal applicants for the sales position at ABB.Method: In order to achieve the purpose of the study, a survey was conducted amongst the employees of ABB. The target groups were sales managers, sellers and other employees. The result from the survey where then analyzed based on the theory chapter. Conclusion: A GAP-analysis showed a difference in the attitude towards the sales position at ABB.
Internkommunikation - idag och imorgon. En kvalitativ studie av personalens syn på Blå Ställets internkommunikation
Aim: The main purpose of this thesis was to investigate how the employees experience theinternal communication and to examine the channels they communitace trough betweenthe departments at Blå Stället in Sweden. This task was given by the unit chiefs at thecompany who?ve seen a need to investigate and improve their internal communication.The goal is therefore also to produce concrete and well-founded proposals on how theinternal communication can bee improved at Blå Stället. Relevant Theoretical frame ofreference was internal communication, information, communication channels, formaland informal communication. To collect data from employees I made six interviews,one from every department and two informers.
Kosmetikaföretagens jakt efter männen : en fallstudie av The Body Shop och Make Up Store
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.
IT-relaterade problem på arbetsplatser : En studie om äldre arbetstagares krav, kontroll och sociala stöd i IT-relaterade arbetsuppgifter
According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.
Corporate storytellings påverkan på ett företags employee brand : En kvalitativ fallstudie av hur företag kan påverka anställdas engagemang
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.
Internkommunikation, dess funktion och betydelse för projektmedlemmars motivation.
Previous research has shown that internal communication can be linked with how motivated a project team is, but research that shows examples of how this works is missing. This paper therefore aims to study how two different IT projects are working with internal communication. By analyzing its strengths and weaknesses, we wanted to study how these could be linked to the project team's motivation. In doing so, we wanted to be able to give examples of how projects could work with internal communication to motivate their project teams. Essay questions of the study are:? How does the internal communication occur in the projects?? Which strengths and weaknesses are to be found in the internal communication?? How does the internal communication influence the project members' motivation? To fulfill the purpose of the study it was needed informants interviews with the project manager for each project to access the facts, and respondent interviews with the project members from each project for accessing opinions.The results from the interviews show that both projects have effective communication, even if it looked different, and doesn't quite agree with what previous research recommends.
"Vi kunde ha varit bättre..." : En fallstudie om internkontroll i Sverige
???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.
Avskaffandet av revisionsplikten - En studie av dess påverkan på bankers kreditgivning till små ägarledda företag
In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).
Mitt i prick : Optimerad internkommunikation
As competing organizations struggle to become more effective, one field stands out as one of the vital keys to success; internal communication. Even small errors in information handling can end up into obstacles that seem impossible to overcome. Managers constantly need to adjust the internal communication to fit variables that mirror the structure of the organization. This thesis is a study about how and in what magnitude structure affects organization?s internal communication.We have done qualitative interviews with McDonald?s and Diesel, two different global organizations within the branch of service business.