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1289 Uppsatser om Internal auditing - Sida 48 av 86

Att berätta om mentala tillstånd : hur barn uttrycker karaktärers känslor, tankar och intentioner i narrativer

Uppsatsen behandlar hur barn uttrycker karaktärers känslor, tankar och intentioner i narrativer genom så kallade mentala tillståndstermer. Syftet med uppsatsen var att studera användningen av mentala tillståndstermer i narrativer av enspråkiga svensktalande barn samt tvåspråkiga svensk- och engelsktalande barn i åldrarna 5;8?7;9 år, och att undersöka om produktionen av mentala tillståndstermer påverkas av barns språk och språkstatus. Genom kvantitativa och kvalitativa analyser av 100 redan insamlade och transkriberade narrativer, framgick att det fanns en individuell variation i den totala användningen av mentala tillståndstermer, vilket troligtvis hade större påverkan på barnens produktion av mentala tillståndstermer än språk och språkstatus. Vidare tydliggjordes att mentala tillståndstermer hade specifika funktioner i narrativer.

Säkerhetstänkande integrerat i systemdesign via formaliserade metoder

Systems development methods mirror different organizational perspectives, and not all methods are formalised, but what they have in common is the purpose of structuring and supporting systems development processes. Which method would be the most suitable may be determined by the systems development context at hand, because every systems development context is unique. Information is a valuable asset in today?s organizations, and it needs to be protected against both internal and external security threats. In our essay we aspired to find and present suggestions as to how systems developers can include security in the very design based on formalised systems development methods to create systems that are better prepared to meet the security challenges of today.

Hälsostatus hos abborre (Perca fluviatilis) i Gumpfjärden, Bottenhavet :

Perch (Perca fluviatilis) is a very popular fish in Sweden and it is common in Swedish waters. In some areas along the Swedish coast the perch population has decreased. It is therefore important to get a view at the health status of perch. During April, July and August of 2008, a total of 346 perches were caught in the Gump Bay in the Botnian Sea. The fish were mainly caught by net but also by rod.

Från hemförlossning till barnbördshus. Läkare och barnmorskors syn på förlossningsvårdens hospitalisering vid sekelskiftet.

The hospitalization of childbirth and maternal care in Sweden is from an international perspective quite unique. It was implemented already in the beginning of the 20th century and fully mainstreamed by the 1960?s. This essay examines the professional discussions of midwives and doctors as depicted in their union?s membership papers, during the hospitalization period.

Backsourcing : om dess orsaker, syften och alternativ

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

Att vara eller inte vara informationskonsult en studie av entreprenörers motivation

The main aim of this thesis is to examine what motivates people to become entrepreneurs and how they are motivated to continue being it. We have decided to focus on four elements: the driving force of being an entrepreneur, the environment, the individual background and important personal characteristics of the entrepreneur. Qualitative interviews were carried out with six information consultants. The theoretical background has its focus on entrepreneurial motivation. A model of entrepreneurial motivation by Naffziger, Hornsby and Kuratko 1994 is presented.

Valet och kvalet kring kapitalstrukturen : om kognitionens inverkan på finansieringspolitiken

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

Frivillig revision : Höjda gränsvärden och dess påverkan på redovisningen

Syfte: År 2010 avskaffades revisionsplikten för de minsta företagen i Sverige. Trots att det har gått fyra år sedan dess, så är Sverige ett av de länder som har de lägsta gränsvärdena för frivillig revision i Europa. År 2013 presenterade EU ett nytt direktiv gällande dessa gränsvärden. Det pågår sedan dess diskussioner kring revisionsplikten och regeringen har startat upp en utredning huruvida EU:s redovisningsdirektiv skall införas i Sverige eller inte. Syftet med denna studie är att undersöka vilka effekter en höjning av gränsvärdena för frivillig revision kan få på redovisningen.

Varumärkesbyggande genom Sponsring : Risker och Möjligheter med Co-Branding

The essay deals with the subject about branding and the communicative process that entails between businesses and consumers. The purpose of this paper is to increase understanding of the opportunities and risks of brand building through sponsorship and Co-Branding. This descriptive analysis is made by highlighting the partnership between two strong brands in the Swedish market, Åbro & AIK, and how internal and external associations related to their impact on brand equity. The study has led to the conclusion that the sponsorship should be seen as synonymous with Co-branding, ie. a synergy between two or more brands.

Modell för dimensionering av AGV-system inom tung industri

Interest in the implementation of AGV-systems (Automated Guided Vehicle) has in recent decades increased. The reason is that it allows companies to perform reliably and secure internal transport while reducing the need of personnel. It is one of todays most advanced and complex material handling system that can independently make their own decisions regarding flow paths and traffic control. An AGV-system consists of transport units carrying cargo from point A to point B, and communicates using a computer.The purpose of this study is to develop a model on how to proceed in order to design an AGV system in heavy industry. The model is tested by a case study of a company in the metal industry to determine if the model works and gives the correct result.

Sociala intranät - ett intranät för alla? : Uppfattningar bland leverantörer och beställare

A social intranet is an information and communication channel that is relatively new. There is still a small amount of research done around social intranet and what it is, and also on what organizations and their members may benefit from using such an intranet. Therefore, this paper was written with the purpose to em-phasize the reasons, possibilities and difficulties of implementing and using a so-cial intranet. With interview as method we took part of the experiences and views on social intranet from a number of organizations that are using or is about to establish a social intranet, and also from companies who deliver the service. Through the use of previous research in organizational communication, we then analysed the responses we received from our respondents.

Poker eller patiens? Multilaterala förhandlingar i Europaparlamentet; en explorativ studie av förhandlingskulturen i Europas folkvalda parlament.

Since the Maastricht Treaty the European Parliament has gained competence in the decision-making process and the Parliament is today one of two decision-making institution, next to the Ministers of Council. In this study the main focus has been to shed light over the negotiation culture within the European Parliament, which up till now has been a neglected research area. This is of great significance because the internal negotiations in the European Parliament decide the external negotiation position with the other institutions.After face-to-face interviews with MEP:s and assistants I have been able to identify certain characteristics to create an understanding of the negotiation culture in Europe's elected Parliament. The negotiations are oriented towards a problems-solving approach and the prevailing apprehension is consensus-based negotiations instead of the existence of political blocks. The committees are stronger than the European party groups, which further encourage negotiation.

"democracy in doses"? - en studie kring demokrati och Egypten under Mubarak

AbstractWhy don't (some) regimes with formal democratic features undergo transition to democracy? Which are the internal dynamics of these regimes that can offer comprehension to this state of affairs? The main purpose of this thesis is to advance the above questions, and, on a lower level of abstraction, examine the case of Egypt. The Egyptian regime is characterized by, for instance, a multiparty-system, steps toward economic liberalization, and some level of persistent state opposition, and has been considered on the way to liberal democracy, but can still hardly be estimated as such.Thus, the thesis takes part in a theoretical framework on democratization, and further analyzes the case of Egypt on grounds of socioeconomic development, political culture, and class configuration. By this contextual approach, the thesis adduces that a low level of modernization, an incomplete democratic political culture, and a bourgeoisie supported by the state are impending significant factors. The thesis additionally remarks on the interconnection of the adopted theories, and discusses a potential need for new theoretical propositionsA secondary aim of the thesis also gives some insights into the concurrence of regime stability and the absence of democracy in, what often could be labelled, authoritarian regimes.

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.

EKONOMISTYRNING I EN MOTORVERKSTAD: En analys av centralt ställda krav ur ett operationellt perspektiv

The purpose of this thesis is to analyze the design and function of an engine production management?s control system and its intended function, and to contrast it with the present management control systems in use on an operational level. Interviews conducted with employees from all levels of the engine production are the main source of this study?s empirical foundation. Information has also been gathered from relevant written material such as annual reports, internal documents etc.

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