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1289 Uppsatser om Internal auditing - Sida 34 av 86

Det dolda problemet : - ett omedvetet förväntningsgap

Vad revision innebär är idag inte lagstadgat. Det definieras av FAR som ?att kritiskt granska, bedöma och ge utlåtande om redovisning och förvaltning? (FARs revisions-bok, 2000). Det finns däremot rekommendationer som styr revisorns arbete. Dessa rekommendationers innebörd är dock något allmänheten inte har någon större kännedom om.

S?rkoppling och ?terkoppling inom modeindustrin. En studie av implementationen av h?llbarhetpolicies i den svenska modeindustrin

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

Signalanalys med ATLAS

On Ericsson Ltd in Borås a wireless communication system called MINI-LINK? is produced. In order to sell their product with the best possible quality guaranty, there is a signal processing circuit called ATLAS implemented in the system. This circuit would eventually be useful in the production and for the repairs of the radio units. Our commission was to examine the possibility for this use.

Att agera "spjutspets" : - en analys av en funktion knuten till en kompetensutveckling inom äldreomsorgen

The purpose of my study was to examine a competence-development in care of older people in which some of the personnel have been ?spjutspetsar?. More specifically my aim was to investigate how the personnel managed to supervise others in the organization. My main research questions were: How do the care-managers and the care-workers persecute their functions as ?spjutspetsar?? What form has the internal meeting between the competence-development and the organization ideology taken? What possibilities and obstacles have the care-managers and care-workers been confronted? In my study my research method is based on eight qualitative interviews.

Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

En fallstudie om kompetensförsörjning : Hur ser kompetensförsörjningen ut på fallföretaget och på vilket sätt skulle ett webbaserat verktyg avsett för detta gagna företaget?

This essay contains material of how the competence maintenance works on a chosen company and how a web based tool developed for its use can help companies with competence insur-ance. As competence maintenance is a major factor to have a long term profit it´s necessary to be aware of the company?s future needs in the competence sector. This essay describes the company?s competence maintenance occupation needs taken from internal documents; it also identifies the need for competence maintenance and presents multiple areas of possible im-provements.

Vänner eller Fiender? - Förändringar i Thailands utrikespolitik gentemot Burma

This Master Thesis investigates changes in Thailand's foreign policy towards its neighbouring country Burma. It argues that Thai foreign policy towards Burma has experienced major changes during four periods between 1945 and the present. The thesis investigates these foreign policy changes during the four periods. What changes occurred? What were the reasons for the changes? What reasons dominated during what periods? The four periods of Thai foreign policy changes towards Burma and the common history of the two countries since their respective foundations does not suggest a stable peaceful relationship or a bitter hostile relationship leading to war.

En studie kring den Interna kommunikationen i Arla Foods Svenska Division

Aim: My aim with this study is to investigate whether the co-workers in the company Arla Foods is satisfied with the communication between the company and the employees. If there are any changes to be made or if it works well as it is now.Method: I have sent out invistigationforms to 85 co-workers within Arla Foods. This forms included questions about Arla Foods internal communication and how the co-workers apprehend this. I have also made 7 interviews over the phone with co-workers on the dairys around Sweden. Including in these 7 interviews have I also talked and posed questions to representatives for the trades-union within Arla Foods.

I huvudet på revisorn: vad avgör och påverkar revisionsarvodet?

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

Övergripande kvalitets och kapabilitets granskning av produktionsprocessen ? en implementering av SPS. : Overall Quality and Capability Study of the Production Process ? an Implement of SPC.

Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.

Health Locus of Control och impulsivitet i relation till träning : en studie om universitetsstudenters träningsbeteende

There are many aspects which must be taken into consideration when studying individuals? need of exercise. The study investigates if impulsivity and Health Locus of Control affect the continuity of physical practise. The main presumption was that individuals with high impulsivity, high Powerful Others and high Chance Health Locus of Control, would have a significantly harder time to maintain a continuous physical activity. The survey used two standardized tests to measure impulsivity and Health Locus of Control and in order to be able to measure the insensitivity and the periodicity of physical exercise, a test was developed by the authors.

Ledare 'Lagom' i Konfucianismens Korea: En analys av svårigheter för svenska företag i Sydkorea

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

Inkongruenta styrmodeller: En fallstudie av reparation och underhåll i ett industriföretag

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Ledarskap och kommunikation : I samband med organisationsförändringar

Studiens syfte var att få kunskap om förhållanden som kan leda till ett förändringsarbete som är lyckosamt. Det vi ville undersöka var hur en ledare ska bete sig/handla för att få en lyckad organisationsförändring men även varför och på vilket sätt kommunikationen är viktig vid en förändring?Metoden som användes var kvalitativ och vårt empiriska material skaffades genom intervjuer. I vår studie deltog fem respondenter. Genom analys av teori och intervjumaterial har vi kommit fram till slutsatsen att man måste ha egenskaper från både transformativt och transaktionellt ledarskap.

Ledarskapsprogram för innovation

 Since the 28thof May the project to develop an internal Innovation Leadership Program (ILP)on Accenture has been running and came to an end in November the same year. The taskwas formed into a master thesis and given to two students at the Royal Institute ofTechnology in Sweden.Since the start the content and structure of the ILP has been established based on the resultsof a theoretical study, a gap analysis and an external and internal benchmarking. The theoreticalstudy focused on articles, books and lectures about innovation, creativity and pedagogy. Subjectssuch as leadership, motivation, reflection and coaching were studied as well, but in a smaller scale.The gap analysis consisted of eleven interviews with people from different career levels withinAccenture and the goal was to establish the view of innovation and creativity among the employees.The interviews also asked about the knowledge the participants had about Technology Lab in orderto get insight of how to improve their communication and cooperation with people in client projects.Internally a similar program was studied called Minority Leadership program, whom will not bedescribed further in this report, to get inspiration. The external benchmarking was conducted onStanford and was very successful.

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