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1286 Uppsatser om Internal auditing - Sida 8 av 86

HAVECA-modellen : En metod för att fortlöpande säkra ett internt nätverk mot tredjepart

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Vårdkedjeprojektet : En utvärdering av hur Vårdkedjeprojektets mål har implementerats i verksamheten på Behandlingshemmet Rällsögården

An evaluation: how have the goals of ?Vårdkedjeprojektet? been implemented at the treatment centre of RällsögårdenThis evaluation was commissioned on behalf of the treatment centre of Rällsögården. The aim of this study is to evaluate how the goals of ?Vårdkedjeprojektet? (VKP) have been implemented in the institutional care at the treatment centre of Rällsögården. This study was focused on the following questions: a) how is the function ?internal coordinator? experienced by staff at Rällsögården, b) in the function of internal coordinator what aspects are thought of as effective/non-effective concerning the cooperation with ?external coordinators? and contact with clients and staff, c) how is Vårdkedjeprojektet and its treatment approach ?Community Reinforcement Approach? (CRA) experienced by coordinators, clients and staff and d) how well is the aftercare functioning for clients who have finished their treatment at Rällsögården, and still participate in VKP?The choice of research method was triangulation; a combination of qualitative and quantitative methods.

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.

En helhet som förenar? Aspekter på intern information inom Borås Stadsteater och Borås Stadsbibliotek

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in Borås Theatre and Borås Public Library related to the internal flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

Sveriges Florida : Borgholms kommuns interna varumärkesarbete

In the field of municipal services there are a wide range of aspects a small community must consider, especially considering that the circumstances in which a municipality operate continuously are changing. The changes include, for example, migration, individual lifestyles, the political governance and environment. Especially the latter might have a big impact on a town based on tourism such as Borgholm. We particularly have taken an interest for how this might affect the internal branding and internal brand communication of Borgholm municipality.Through our research we have found that Borgholm municipality in no particular extent is working with living the brand or any similar concepts. Also, we have found that the success of the internal branding of the organization in a great extent depend on the individuals of the different branches of the municipality?s work rather than on a coherent communication structure which reaches the whole organization..

Internkommunikation på Gruvön : Modern kommunikation inom industrin

The bulk of the research within the field of media and communication is concentrated at theforefront of development, studies focus on modern companies and modern communication.However, many people work in the industry, where the conditions for communication are partly different. The aim of this study is to explore the possibilities for internal communication that the employees have at the base industrial company of Billerud Gruvön, Sweden. How important do they feel that communication is? Can the internal communication within Gruvön be described as modern, where dialogue between the staff is possible, or as orders from the top down to the bottom of the hierarchal structure?These are our research questions:Which channels are used for communication within Gruvön, and how are they used?How important do the employees deem the internal communication to be?Can the communication within a hierarchal industrial company such as Gruvön be described as modern, where dialogue is at the center, or does the communication consist basically on orders from the top down to the bottom of the chain?Our research is based on the following theories: Communication, Organizational communication, Internal communication and Organizational culture. We have looked to earlier research such as the doctorates of Simonsson (2002) and Johansson (2003) to further our understanding.The methods used are interviews with operators, middle management and the informationofficer at Gruvön.

Pecking-order i små tillverkande företag

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Revision : en bransch i förändring

Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.

Studie av materialhantering på Proton Finishing i Forsheda

The aim with this report was to exam and surveys the internal logistics of Proton Finishing?s production. The basic data should give the company suggestions of more efficient and improved internal logistics. We will also give from our perspective suggestions of improvement, which the company will be able to evaluate.To evaluate these problems we used different kinds of methods. A frequency study was made on the internal forklift.

Regulatory approaches? influence on environmental agencies internal quality

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

Kvinnors organisering : hur ser svenska kvinnoorganisationer på betydelsen av statligt bidrag?

AbstractC-level essay in political science, by Frida Orlinder, spring semester 2008Supervisor: Susan Marton?Good contracting? ? A study of contracting in public procurement regarding the transportation of school children?Over the last decades models influenced by the market have been gaining influence in public administration all over the world. New Public Management has been presented as a theoretical ?shopping basket? from which concepts can be applied to the administration of municipal services. The purpose of this essay is to investigate in an explorative way how New Public Management (NPM) views contracting and the role of the internal customer in contracting.

Utmaningar vid implementering av intern marknadsföring i fastighetsmäklarföretags verksamhet

ABSTRACTTitle: Challenges in the implementation of internal marketing in the real estate brokerage businessLevel: Bachelor, Business AdministrationAuthor: Markus BylundAnna IsakssonSupervisor: Agneta SundströmDate: 2013, MayIntroduction: For businesses to succeed and to get satisfied customers, they need to meet their expectations. The companies make promises to customers through external marketing, internal marketing needs to ensure that personnel have the tools required to deliver what is promised. Competition is increasing and hence the customer requirements have to be met. Through the implementation of internal marketing, companies can strengthen staff skills and motivation to perform a more committed and effective work, both internal and during customer contacts.Aim: The aim of this paper is to understand the implementation and the importance of internal marketing in service companies. Through our in-depth knowledge of the subject, from a theoretical and practical perspective, we will hopefully be able to convey the challenges businesses face when implementing internal marketing.Method: This paper is to achieve a greater understanding of the studied subject.

Varför arbeta utan lön?

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

Cash Management : en studie av netting som verktyg vid likviditetshantering

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Frivillig revision - Vad avgör rekommendationen? : En studie ur revisorns perspektiv

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

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