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1305 Uppsatser om Internal auditor - Sida 53 av 87

Krav på exportlicens vid gränsöverskridande transporter av farligt avfall inom EU

The purpose of this essay is to draw attention to the obstacles that affects the internal trade of waste within the EU. The essay doesn?t in any way encourage pollution or illegal handling of waste but unfortunately there are large profits to be made from illegal destruction and recycling of waste and especially hazardous wastes. Therefore the dependable companies handling waste must access a market with fast and flexible (but predictable) regulations as well as lower transaction costs to help make the environment better and encourage a strive for increased recycling. There are examples where some waste only can be sent to a land-fill within the country but could be recycled in other EU-countries.

Sociala identitetsperspektiv på revisorers oberoende

Syfte: Debatten kring revisorers oberoende har pågått länge. Idag är frågan om revisorers oberoende en av de viktigaste frågorna inom redovisning vilket delvis beror på de företagsskandaler som inträffat under senare år. Tidigare studier visar att sociala identifikationer kan utvecklas vid nära relationer vilket både kan ha en positiv och en negativ påverkan på revisorers oberoende. För att utvidga tidigare studier har vi lagt till personlig identifikation för att studera detta på individnivå. Vi har även valt att lägga till en faktor, det karismatiska ledarskapet, för att undersöka om detta påverkar samtliga identifikationer.

När strategi blir design : Företags drivkrafter bakom grafiska profilbyten

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Demokrati : En studie om demokratiindex och dess eventuella begränsningar

This essay is about democracy and how a democracy index can be used as a tool to illustratethe gap between reality and ideal. The purpose of this study can be expressed by two researchquestions: Does the Economist Intelligence Unit's (EIU) democracy index illustrate thedistance between reality and the ideal of democracy presented by Dahl? and Can the EIU'sdemocracy index be modified by a) internal adjustments and b) using the variables includedin World Economic Forum?s (WEF) equality index?By using a combination of theories (Dahl?s theory of democracy, Rawls theory of justice andchosen theories critical to liberal democracy) as an analytical framework the following twoquestions have been answered:1) Which of the variables included in the EIU's democracy index have the potential to capturethe level of political equality?2) Which of the variables included in the WEF?s equality index have the potential to capturethe degree of political equality?By using a quantitative method the study?s third and last question has been answered:3) How strong is the rank correlation between the EIU?s democracy index and the WEF?sequality index, that is; how strong is the rank correlation coefficient (rho)?The data presented by the WEF?s equality index indicate that women are systematicallydiscriminated against as a group. From a democratic perspective the EIU may need tomeasure inequalities at a group level in order to capture the lack of political equality betweenindividuals. By reformulating some of the EIU?s variables, by revising the EIU?s point systemand by using the variables included in the WEF's equality index to extend EIU?s democracyindex, the chances of capturing the gap between reality and the ideal of democracy presentedby Dahl would likely increase..

Folkbiblioteken i Wien ? Biblioteksutveckling i allmänhet samt en fallstudie av tre bibliotek

The main purpose of this thesis is to investigate how the societysystem in Austria has influenced the library system. The aim is toanalyse in what way these influences have changed during thegrowth and development of the public library system and how it isdisplayed in each separate library branch. The focus of myinvestigation has been the municipality public libraries in Vienna,and mainly the three libraries in the third district of the city. Themethod I have used is literature studies, examining and analysingsource material from the internal archive of the public libraries inVienna. I have also used the qualitative interview method in orderto examine the situation in the selected libraries Rabengasse,Erdbergstraße and Fasangasse.As there is no common library law, there are significantdifferences in the library structure in different parts of Austria andeach municipality decides how they want to prioritize the libraries.Since the public libraries of Vienna are well organized together inBüchereien Wien, the library structure in the separate librarybranches is coordinated.

Ett kommunikationssystem för fiberoptisk överföring av bilddata förvärvad av en miniatyriserad undervattensfarkost

This report describes the development and implementation of a system for transmitting digital information at high speeds from a miniaturized submersible developed by the Ångström Space Technology Centre at Uppsala University. For instance, the vehicle shall transmit image data ? even stream live video - through an optical fibre to a monitor in a ground station. Hence, the system shall be used both to convert the image data to make it transmittable, and to recreate it at the receiver.The work includes a pre-study of the programming language and the technology used. A concept for the solution is presented together with main components later broken down into internal functions.

K1-reglerna - Vad har redovisningsprofessionen för uppfattning om förenklingsreglerna K1?

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Intern kommunikation under krissituation : en kvalitativ studie av Polismyndighetens interna kommunikation under och efter terrorattentatet i december 2010

Att ha en välfungerande intern kommunikation inom en organisation är av yttersta vikt. Att dessutom ha en välfungerande intern kommunikation under en krishändelse är fundamental.Idag hamnar samhällen och organisationer ofta i olika typer av problematiska och hotfulla situationer. Detta är nästintill oundvikligt. Det som dock är hanterbart är kommunikation kring dessa situationer. Vintern 2010 sattes Polismyndighetens kommunikation på prov i och med ett terrorattentat där en självmordsbombare sprängde sig i centrala Stockholm.Denna uppsats tar sikte på att studera och undersöka polisens interna kommunikation under denna händelse.

LUEC Ledarutvecklingsprogrammet för erfarna chefer inom Sjöfartsverket - vilken nytta och effekt har det gett?

The main purpose of this thesis is to investigate how the societysystem in Austria has influenced the library system. The aim is toanalyse in what way these influences have changed during thegrowth and development of the public library system and how it isdisplayed in each separate library branch. The focus of myinvestigation has been the municipality public libraries in Vienna,and mainly the three libraries in the third district of the city. Themethod I have used is literature studies, examining and analysingsource material from the internal archive of the public libraries inVienna. I have also used the qualitative interview method in orderto examine the situation in the selected libraries Rabengasse,Erdbergstraße and Fasangasse.As there is no common library law, there are significantdifferences in the library structure in different parts of Austria andeach municipality decides how they want to prioritize the libraries.Since the public libraries of Vienna are well organized together inBüchereien Wien, the library structure in the separate librarybranches is coordinated.

Flygets framtid : Från problem till möjligheter

The purpose of this essay is to investigate the airline industry and its part in the mobile community. Further on, to investigate the factors that throughout history are having an impact on the airline industry and have lead to the condition of today. Through this information we are outlining the future of the airline industry.This essay has been written in a qualitative approach. The empirical gathering has been made through interviews based on open discussions between the interviewers and respondents. We started out with creating a theoretical pre-understanding and continued by comparing how well these theories matched the reality.The gathering of the theoretical material was chosen on the basis how well it matches the subject of our essay.

Picturing Words and Spelling out Pictures Semantic, phonological and spatial aspects of working memory capacity and processing and their implication for information layout

This study investigates verbal and visuospatial memory strategies used by individuals with perceptual or cognitive disabilities. The groups concentrated on in this study are deaf individuals who are native sign language users and individuals with dyslexia. The study comprises an experiment and an in-depth study in which a pre-test and a questionnaire were used. Nine deaf signers, two persons with dyslexia and 12 persons without any perceptual or cognitive constraints participated. Of these 23 persons, seven were selected to take part in the in-depth study.

Kylfläns till förbränningsmotor hos radiostyrda tävlingsbilar

Inom Radiostyrd Bilsport tävlas det med ett antal olika klasser som drivs av 2-taktsförbränningsmotorer. Dessa blir mycket varma och måste kylas av. Det sker med hjälp av enkylfläns som är monterad ovanpå förbränningsrummet, och som kyls av fartvinden.HP Hobbyprodukter har frågat oss om vi kan hjälpa dem att ta fram en egen kylfläns åt dem.Eftersom det ofta förekommer ovarsam behandling i tävlingssammanhang, är det ett krav attkylflänsens ska tåla detta. Den måste även avleda värme från förbränningsrummet, motorblocketoch övriga motorkomponenter effektivt. Ett önskemål är att kylflänsen ska ha ett unikt utseende,så att den är lätt att känna igen ute på banan.Arbetet har inriktat sig på prototypnivå.

Konceptstudie av Waste Heat Recovery System på Tunga Fordon

In today?s fast growing and closely connected society, a reliable and energy efficient transportation system is more than ever desirable. Nowadays the significant part of the transportation sector?s energy demand is supplied by fossil fuels.Improving energy efficiency in combustion engines will result in reduction of fuel consumption and CO2 emissions. A modern internal combustion engine has an efficiency of 30-45 %, where the most energy loss occurs as result of heat losses in the exhaust and cooling systems.

Kontroll-lokus och beteende i grupp: en studie om sambandet mellan kontroll-lokus och individers beteende i en arbetsgrupp

The purpose of this study was to investigate the relationship between locus of control and behavior in a work group. The investigation was performed using two methods, self-report and observation, which were used in order to provide a description of how the individuals experienced their own behavior in a group context as well as of how they actually could be observed to behave. The 31 participants were divided into five groups. During the procedure each group received a task, which was to be discussed and solved by the group members together. Observations were carried out using IPA.

Kompetensf?rs?rjning under digital transformation En kvalitativ studie om hur sm? och medelstora managementkonsultbolag i Sverige arbetar med kompetensf?rs?rjning

The aim of this thesis is to analyze how small and medium-sized management consulting firms in Sweden work with human resource management during digital transformation. By interviewing companies, this study explores their approach to attracting, recruiting, and developing competence. The results showed that management consulting firms have good access to candidates, made possible by having a strong corporate culture and attractive working conditions - Crucial parts for attracting talent. Social media and networking are frequently used for marketing and attracting interesting candidates. Digital tools and social media showed to be useful during the recruitment process, but personal contacts and networking still play a central role.

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