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3905 Uppsatser om Internal control - Sida 45 av 261

Att tillämpa eller inte? : Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

Motiv vid köp av skogsfastigheter : Ur privatpersoners perspektiv

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Att vårda en person som drabbats av stroke : Anhörigas upplevelser

Background: Each year approximately 30 000 people suffer from stroke in Sweden, often with substantial mental and physical consequences. Those who suffered from stroke handled the situation by mourning what they had lost and by accepting their changed body and life situation. For those who provide care for people who has suffered a stroke help and support was required. The caring science perspective was based upon caring and suffering. Aim: The purpose of this study was to describe family caregivers? experiences of caring for persons who had suffered a stroke.

Utbildningssimulator av funktioner i spa?rfordon : Ha?rdvarusimulator med felso?kning pa? do?rrsystem

This report is a description of a developed educational simulator over rail vehicles and its components. The simulator is a hardware-based prototype over a door system on rail vehi- cles. System specialists and technicians will use the prototype. The Simulator should give the user a technical demonstration on how components work in a door system. The proto- type consists of motor, switch, relay and sensor.


Entreprenörers levnadsstandard: en fråga om personlighet : Kvantitativ undersökning av den materiella levnadsstandarden hos egenföretagare i Sverige

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

Cotonouavtalet - egenskaper och orsaker. En studie utifrån liberalistiskt och protektionistiskt perspektiv

The EU has for a long time had a special relationship with its former colonies in Africa Caribbean and the Pacific, called the ACP?countries. This relationship is about to change radically with the new partnership agreement signed in June 2000 in Cotonou. This essay aims to study the EU ?ACP Partnership Agreement from the perspectives of two different theories: The liberalist, free-trade policy theory and the nationalist/regionalist, protectionist theory.

En studie om studenters användning av vänlistor på Facebook

Friend lists allow Facebook users to group their friends and may be used to share certain information only with those in a specific list. This function has been around for several years, but has never gained any particular popularity among users, most of whom probably did not know it even existed a couple of years ago. In the fall of 2011, however, the function was updated and made more visible on the site.There are several possible uses of friend lists, such as privacy control, filtering of the news feed, self-presentation and targeted information sharing. This paper aims to investigate the extent to which friend lists are used by students today, as well as why students actually use their lists, i.e. for what purposes.Judging from the results of this study in comparison with earlier research, there seems to have been a somewhat recent increase in the awareness of the fact that friend lists actually do exist, but still most users tend not to utilize them.

Kartläggning av order- och leveransprocessen för höghastighetsseparatorer hos Alfa Laval Tumba AB

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

Självskattning av depression hos patienter med hjärtsjukdom : Validering av självskattningsformuläret ?Känsloläge?

AbstractObjective: The aim of this study was to investigate the statistical properties of a self-assessment instrument for depression, Känsloläge, with regard to validity, reliability and factor structure. Method: The data collection method used for the study was mail questionnaires. The sample consisted of patients who had received treatment for heart failure, arrhythmic disorders or coronary heart disease at a hospital in Uppsala, Sweden. The study population consisted of 53 patients. The self assessment form?s validity was analyzed by measuring the criterion validity.

Link QualityControl (LQC) i GPRS/EGPRS

This master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.

Lean control. What's it all about? En undersökning av kontrollmekanismer vid lean.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

Car Lock Improved by Configurable Key

When a car owner want to lock or unlock his or her car today, it?s preferable done by using aremote control. The system is really comfortable when the car owner is using the remote.A problem arises if a thief gets the remote.The thief doesn?t have to know where the car is parked, an approximate estimation where thecar is parked is enough.For instance, it?s enough to know which car park the car is parked in. If the thief knows that,he/she can repeatedly activate the remote control while looking for a car indicating with lightsand sounds.Because of the fact that a car usually indicates that it has been unlocked by making a shortsound indication, there will be no problem finding the car.The purpose with this project is to make a prototype which makes it harder for a thief to findthe car.

En diktaturs väg in i Informationssamhället Kina och World Summit on the Information Society

This masters thesis investigates the relation between China and the Information Society as it is manifested in the UN conference the World Summit on the Information Society WSIS. The first phase of this two-phase conference took place in Geneva 10-12 December 2003, with two documents, Declaration of principles DP and Plan of action PA, as main results. The information policy is central to an authoritarian rule in its efforts to keep control over the national identity. The thesis investigates the impact that the information revolution and Internet might have on the Chinese national identity through the acceptance of DP and PA in various aspects. With the use of the information science theories by Manuel Castells and Frank Webster, the vision of WSIS was compared with the Chinese information policy.

Livsmedelssäkerhet för skolor, förskolor och äldreomsorg i Varbergs kommun; HACCP för tillagnings- och mottagningskök

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.

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