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1305 Uppsatser om Internal auditor - Sida 47 av 87

Hemsjukvårdscentralens arkiv : Ett ordnings- och förteckningsarbete

Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.

Humanitära interventioner. Europeiskt handlingsutrymme i förhållande till ett modernt interventionsbegrepp

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community? The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.

Säkerhetsutvärdering certifikatserver i stället för aktiva kort

Business and organizations use computer network in a greater extension than ever before, especially for business-critical use. That increase the demand of security for all systems, both against internal and external threats. The demand on the authentication method used today increases. Today they normally uses password or some kind of smart card. I will performa literature study that will investigate the possibility to increase the security in authentication of users without the use of extra hardware.

Vederbörliga justeringar vid internprissättningsfrågor : Analys av om gällande rätt är tillfredställande för lösning av tvister som uppkommer till följd av justeringar av internprissättningar

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Fallet Bosman - en kvantitativ studie om fotbollens förändring och den fria rörlighetens effekter inom EU.

In 1995 something happened that radically changed the European football. This was the arrival of the Bosman ruling, a decision made by the European Court of Justice which meant that players with an expired contract could change clubs for free and that the European Union's internal market including the free movement of labour was now a part of the European football. The effects of theBosman ruling are wildly discussed today. Many powerful people in the European football mean that football now is less competitive than before, that there are a small amount of teams that actually have the ability to win any trophies. This bachelor thesis is studying the effects of the competitive forces in football after the Bosman ruling as a case of the free movement in the European Union.

Samspel mellan Identitet och Image : En fallstudie av det Svenska fo?retaget POC

Purpose: The purpose of this paper is to examine if POC manage to keep cohort interplay between their identity and image.Theoretical framework: This paper is led from theories in area about communicating identity and image. The theories that are relevant to this paper to see the interplay between identity and image is communication theory and brand theories based on associations. From these theories we have composed a model that shows the communication led from identity throughout image in company?s with many distribution channels. It shows what associations that build identity and image and also the complication and threat that the interplay is being exposed to.Methodology: We have chosen to do this examination as a case study.

Miljöpartiet de Gröna - från antiparti till stödparti. En analys av Miljöpartiets förändrade partistrategi

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Hur påverkar professionell utveckling synen på allmänintresset? : en undersökning av revisorer, revisorsassistenter och revisorsstudenter

Revisorer anses utgöra en profession vilket kännetecknas av bland annat etiska riktlinjer och krav på utbildning och kunskap. Enligt de etiska reglerna, som IFAC och dess oberoende kommittéer sätter för revisorsprofessionen, ska revisorer arbeta för allmänintresset. Innebörden av allmänintresset kan uppfattas otydligt och det finns olika syner på vad det faktiskt innebär. Enligt IFAC innebär allmänintresset att hänsyn ska tas till organisationers samtliga intressegrupper i samhället men inom professionen finns det skillnader i syn beroende på rang. På vägen till och inom professionen sker professionell utveckling genom utbildning, handledning och struktur & bedömningar.

IDAG OCH IMORGON - En studie av internkommunikationen i en organisation : / TODAY AND TOMORROW - A study of the internal communication in an organization.

A central question is what view of communication is dominating in a municipality in the southern part of Sweden. The study deals with communication theory from two different perspectives; the view of transmission and the view of creation of meaning. Falkheimer and Heide (2003) claim that the view of transmission is one-way communication where the receivers apprehend passivly. In the view of creation of meaning the goal is to develop and strengthen the common notion that exists in a group. Empirical studies were done, that consisted of qualitative interviews with politicians, directors of the municipality, and principals from three childcare and school areas, and also from one upper secondary school.

Biblioteks- och informationsvetenskapens framväxt och institutionalisering i Sverige

The aim of this Master thesis is to examine the institutionalization of Library- and Information Science in Sweden. I focus on the period 1978-1991, and pay special attention to the development of the discipline at the University College of Borås. My main method of investigation has been analysis of printed sources. After a brief description of the discipline and its history internationally, I describe how research and graduate education in Library- and Information Science developed in Sweden during the 20^th century. A major part of the thesis is an analysis of three reports from the chosen time period which are all, with slightly different prerequisites, trying to find a solution to the problem of how to establish Library- and Information Science as an academic discipline in Sweden.

En studie av en misslyckad implementering av förbättringsmetodiken Six Sigma: Tre avgörande faktorer

The improvement programme Six Sigma has often been surrounded by an air of success since it was introduced in the 1980s. Yet there are cases in which introduction of the Six Sigma improvement programme show far from successful results, even complete implementation failures with no traces of the Six Sigma methodology or any improvements after completion of the introduction. These failures can cause severe damage to organizations through direct monetary loss caused by a negative result of the investment. Indirectly the failure can cause confusion in the organization and loss of employee motivation. The conclusions have been derived based on a qualitative case study at a Swedish telecommunications company.

Den dolda kompetensen : en longitudinell undersökning mellan åren 2007 - 2009  av fem gotländska småföretag

In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions:? What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies?? What can simplify or enable human resource development and knowledge transference within smaller sized companies?? Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development?The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company.

Value creation- How can companies optimize the human capital

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

Ställtidsreduktion i montering av kopplingar

VBG Produkter AB is a process-orientated company that develops, manufactures and markets trailer couplings with belonging coupling equipment, protection equipment against skidding and stands for wagon-bridge for heavy vehicles. The company feels that their set-up time in production for couplings is not at an acceptable level. Due to high demands of customer oriented production the intermediate stock level of included products within the assembly of couplings has gradually increased which has resulted in high inventory holding costs. VBG Produkter applies Kanban in their production, therefore it is important to produce exactly the necessary amount and avoid overproduction. The objective of this project is to suggest appropriate solutions so that VBG Produkter is able to reduce their set-up time in assembly of couplings, by identifying internal and external set-up time for the chosen process bushing cell.

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