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1305 Uppsatser om Internal auditor - Sida 65 av 87
Ojänmnlikhet i Colombia - En analys utifrån Charles Tillys teori om kategoriell ojämnlikhet
Abstract
The people of Colombia suffer from a deep spiral of internal conflicts and
unstable social conditions. The aim of this study is to highlight inequality in
Colombia by applying Charles Tilly?s theory of durable inequality through
categorical pairs.
A qualitative method is applied in order to gain deeper insight to
inequality in Colombia. The essay examines the phenomenon by completing a
content analysis.
Användningen av automatiska kontroller i svenska företag : Att använda sig av ERP-systemets automatiska kontroller för att öka tillförlitligheten i den finansiella rapporteringen
Dagens ERP-system ger företagen möjligheten att effektivisera och kostnadsreducera sina processer genom en mängd olika funktioner. Företag sätter idag stor tillit till sina ERP-system. Transaktionerna inom och mellan de olika systemen består av en mängd data som kräver övervakning och kontroll för att reducera riskerna med felaktigheter i den finansiella rapporteringen. En typ av verktyg för detta är automatiserade kontroller, vilka kan vara antingen av förebyggande eller upptäckande karaktär. Syftet med den här studien var att beskriva och analysera hur tre stora, svenska tillverkningsföretag använder sig av automatiska kontroller i sina ERP-system samt att jämföra hur deras syn liknar eller skiljer sig från revisionsbyråerna som dagligen arbetar med att utvärdera tillförlitligheten i den finansiella informationen.
Kunskap, motivation och stöd : En studie om kompetensutveckling inom statistisk analys av experimentella stöd
Testing and analysis of measurement data is a major part of the workday for development engineers within the section Fluid and Emission Treatment to assure the quality of products developed by Scania CV. The ineluctable variation and therefore uncertainty of results can be quantified and discussed with the use of statistical methods.The overall objective of this study is to examine how the competence of development engineers can be improved within the area of statistics. This has been done by relating the concept of competence with the use of statistical methods to analyse experimental data and by investigating which factors that influence the competence of the engineers. Observations of the daily operations, interviews and a focus group with development engineers and a workshop with management personnel, has been used as research methods in this study.The results show that the desired competence, from the perspective of the individual, consists of knowledge, motivation and support. It is important that none of these parts are neglected when the competence of engineers is to be strengthened.
Resurshantering av personer i multiprojektmiljöer
An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.
Kvalitetssäkras intern kontroll via en ?kod? för svensk bolagsstyrning?
Börsnoterade bolag har ett stort ansvar att förvalta bolaget och skapa ett förtroende ut mot aktieägarna. Kraven har skärpts på hur företag skall organisera och rapportera hela kedjan av bolagets styrning och interna kontrollsystem. För att förbättra den svenska bolagsstyrningen och dess interna kontroll, främja förtroendet för näringslivet har ett förslag till ?kod? för bolagsstyrning presenterats, Svensk Kod för Bolagsstyrning. Studiens syfte är att beskriva ett antal börsnoterade företags uppfattningar kring god intern kontroll samt huruvida dessa företag anser att den interna kontrollen kan kvalitetssäkras via Svensk kod för Bolagsstyrning, och i så fall på vilket sätt.
Ständiga förbättringar och praktisk problemlösning : en explorativ studie på Saab Automobile AB
Continuous improvement is one of five principles in General Motors ? Global Manufacturing System (GM-GMS). GM-GMS has been used by Saab Automobile AB since 2003 and is a central component for realisation of GM?s vision. Internal audits have discovered problems with one of the tools, practical problem solving (PPS), which needs to be improved.
EU-kommissionens nya kommunikationspolitik ur ett deliberativt demokratiperspektiv
After the appointment of a new European Commission in 2004, ?communication? was made a top priority on the agenda. The Commission presented a new communication policy, which would establish a dialogue with the citizens, thereby bringing more democracy to the union and bridging the gap to the citizens. Three documents containing the policy were published, namely an internal action plan for the Commission, Plan D which establishes the framework for national debates and a whitepaper on EU communication policy. These documents were met by mistrust and criticism from many different actors such as journalists and experts.The aim of this master thesis is to examine this new communication policy from a deliberative democratic perspective.
Strategisk kommunikation i ideella organisationer ? en fallstudie av Rädda Barnens modell med frivilligarbetande kommunikatörer
This thesis explores strategic communication management within the non-profit sector. Communication models need to be adapted to the specific sector as different sectors require different approaches of strategic communication management. In the spring of 2013, the non-profit organization Save the Children Sweden initiated a communication model based on volunteer communicators. The following study explores how non-profit organizations can manage communications with a focus on volunteers as a communication resource. The applied research questions concern how volunteers may be integrated into communication activities, the opportunities and challenges connected to involving volunteer communicators and how this may affect the role of the organization's employed communicators.
Internprissättning av patent och FoU : samt bevisningsfrågor till följd av dokumentationskravet
As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.
Ett annorlunda uttryck : en kvalitativ studie om Feministiskt initiativ och deras kommunikation under valkampanjen 2006
The purpose of this study was to examine the political party ?Feministiskt initiativ? (Fi) and their communication during the election campaign 2006. We wanted to find out what the intention was and how the communication was received by the public. We also looked for signs of congruence between those two sides.Fi is the first political party with a feministic ideology to candidate for the parliament in Sweden. The party is rather new and their political standpoints and internal affairs have often been subject of for debate in the media.We wanted to investigate people?s individual opinions of the matter, and therefore we chose to personally interview a number of people.
Analys av nyckeltal på produktionskostnader i tidiga skeden : För säkrare kalkyler i egenregiprojekt
Syftet med detta examensarbete är att analysera nyckeltalen för produktionskostnaden som nyttjas vid investeringsbeslut i flerbostadsprojekt. För att kartlägga osäkerheterna innan investering sker tas kostnadskalkyler fram. Dessa kalkyler innehåller ofta flertalet osäkra poster då projekten är till stor del fortfarande på idéstadium och uppskattningar blir ett måste. Rapporten inleds med att riskerna, utifrån risknivå och konsekvenserna utav dem, definieras och analyseras. Följande presenteras Veidekkes önskade hantering av kostnadsriskerna och slutligen vilka möjligheter och hinder det finns inom dagens organisation för att uppnå dessa arbetsmetoder. Studien har baserats på kvalitativa intervjuer med representanter från olika yrkesroller, i olika projektskeden och från de tre olika svenska regionerna. Dessa intervjuer har visat på att de största osäkerheterna ligger i entreprenadkostnaderna, markkostnaderna och konjunkturens påverkan på bostadsmarknaden.
Hur påverkas aktiemarknaden av räntan, valuta- och obligationsmarknaden? : En empirisk studie under perioden 2005-2009
Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.
Värdering och redovisning av varumärken : En studie av företag noterade på OM Stockholms Fondbörs A-lista
Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.
Ekonomisk styrning i banksektorn : En jämförelse av två storbanker i Sverige med fokus på flexibla styrmedel.
A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.
Konsumentskyddet vid småhusentreprenader : Särskilt angående problematiken med s k utvecklingsfel
An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.