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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 41 av 144

Kassaflödesanalys, från indirekt- till direkt metod

Spelandet om pengar på Internet växer dag för dag. Kasinospel, sportsbetting, lotterier med flera spel finns att spela över Internet. Allt man behöver är en dator med Internetuppkopp-ling och ett kreditkort. Även kortspelet poker har nu etablerat sig på Internet. Detta poker-spel benämns idag i massmedia och folkmun som ?nätpoker?.

Den svenska generalstaben som lärande organisation : kunskapsutvecklingen avseende strid om befästa ställningar under första världskriget

The intention of this essay is to study the Swedish General Staff as a learning organisation during the period of 1914-1918 based on the theoretical work developed by the philosopher Bertil Rolf. Previous international research on the Prussian/German General Staff has shown that it is considered to be the first learning organisation in history. The Swedish General Staff was based on the German General Staff model and the focus of this study is to compare the development the tactics in Germany and Sweden regarding defence and attack in trench warfare. The questions are: How were the possibilities for gathering and analysing informa-tion affected by the war? Which conclusions were made for trench warfare in Swedish conditions? What experiences from the war and exercises in Swedish army were implemented in manuals and training?The conclusion of the study is that the Swedish General Staff was functioning as a learning organisation during the WWI through the ability to follow the international development, mainly in the Central Powers, and by modifying the experiences to the prevailing Swedish strategic and tactical conditions.

Etnisk diskriminering i arbetslivet - ett svåråtkomligt problem

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

En praktisk lösning - om styrningsteknologier inom könsutredningar

The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.

E-handel i småföretag

E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.

Normalvetenskapen och dess förutsättningar : Två grader av relativism? - En jämförelse av Thomas Kuhns och Richard Rortys kunskapsteori.

All since Thomas Kuhn?s strongly influential The Structure of Scientific Revolutions the Philosophy of Science and ?even more so ?the Social Sciences have contained a greater amount of theories that could be described as more or less relativistic, meaning that the standards of justification or truth thereafter more often were said to be relative to language, culture, or biological makeup. One of the more elaborate ways of developing Thomas Kuhn?s theories in a more relativistic direction ismade by the philosopher Richard Rorty. Rorty, mainly a supporter of Thomas Kuhn, is also a philosopher who has been seen as a main exponent of a so called Postmodern philosophy.My intention in this thesis is to evaluate whether Kuhn's and Rorty's theories of science and knowledge could be regarded as relativism, in respects of their view of incommensurability, rational argumentation, and of their position vis-á-vis the more conventional picture of scientific knowledge and truth.

Media och näringslivet: En studie om hur mediedrev bör hanteras enligt informationschefer och presschefer

Media has power and impact. It is therefore important for managers to be able to handle media storms when they arise. If not, the brand can be affected negatively. It is managers who should learn to handle media storms because the managers constitute an important part of the external face of the company. Because it is managers who should learn to handle media storms it is interesting to study how media storms should be handled from a theoretical management-perspective.

Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Att mötas på webben : Hur sociala medier påverkar B2B relationen

The purpose of this study is to investigate how social media can affect and influence the B2B-relationship. Social media is now a widespread and accepted tool for communication in many B2C-companies; therefore we find it interesting to examine how social media can find its place in the communication mix of B2B-companies. We are also aiming to distinguish standards in how social media is practiced and discussed in the context of the B2B-market. We have applied a qualitative method for this study and we have interviewed seven respondents, which are experts in social media or working with market communication at B2B-companies in Sweden. During our study we have identified several comparable attributes within the B2B market and their opinions about how social media should be approach and adopt in the communication mix of the company..

Hållbar utveckling: Hjärtefråga eller nödvändigt ont? ? Miljöarbete hossvenska SME-företag i konfektionsbranschen.

The aim of this thesis is to give an insight to how work is being pursued within Swedish SMEin the clothing industry. Furthermore we investigate how efforts can proceed withenvironmental questions in a quest for sustainable development and bring clarity in thedifficulties that occur. Through the use of company examples and a description of how theywork we wanted to give stakeholders knowledge in what resources and procedures that areused today on the market. The function of the report is moreover to provide Swedish smalland medium-sized clothing enterprises suggestions and directions of how to advance withinsustainable development.In our theoretical frame we have chosen to administer the theories that we found suitable forour study. Seen from a perspective of sustainability we have thus applied the theories ofstakeholder and legitimacy, an analysis model for a company?s actions in environmentalquestions and the theory of SME which describes a small or middle sized enterprise?s fivecompetitive variables.The empirical frame we acquired for this thesis is presented in three chapters.

Miljöredovisning : en begreppsapparat

Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter.

Kulturkrockare eller Kommunikationskompetent? : En kvalitativ intervjustudie om interkulturell kommunikation

The purpose of this thesis was to investigate the implications and challenges of intercultural communication. An in-depth study was performed of the perspectives from people who work within an international organization. How they experience cultural differences and how they handle them, in particular when it comes to communication. Also, their perceptions of communicative competence were explored. The study was carried out at Svalorna India Bangladesh, at the Swedish office in Lund.

Transparens i svensk valkampanjfinansiering

Despite the fact that the issue has been discussed for several decades, there are still no rules in Sweden mandating political parties and candidates to disclose received donations. Because of this lack of transparency, Sweden is not fulfilling some of its international obligations and has fallen behind in the international trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the subject from the Council of Europe. At this writing, a new proposal for disclosure rules is being prepared at the Department of Justice, DoJ. The proposal is to be presented in spring 2013.

Historiografi och paradigm i forskningen om kalla kriget : En komparativ analys av diplomatihistoria och internationella relationer

Adopting a socio-cultural approach to the study of cold war historiography, this master?s degree essay is a comparative study of the two main disciplinary fields of cold war scholarship, diplomatic history and international relations theory (IR). The study applies the theory of scientific development formulated by Thomas Kuhn and the concept of paradigm on the field of cold war research.Diplomatic history and IR shows many similarities in their development, and in the importance different schools has had in scholarly debate. These different schools are analysed as paradigms, a concept that has been more willingly adopted within IR than in diplomatic history. The transition from what historian John Lewis Gaddis has termed Old Cold War History to New Cold War History is discussed in terms of paradigms and paradigm shift.

Inventering av flodpärlmussla i Fylleån norr om Gyltigesjön

Freshwater environments are threatened worldwide, of which many of the species associatedwith freshwater. In 2014, 243 freshwater mussels were on the international Red List. One ofthem is the freshwater pearl mussel, Margaritifera margaritifera, which because of itscomplex life cycle can be counted as an indicator of whether a stream is worth protecting. It's since the early 1900's in decline throughout their range. Sweden is counted as a core area which is why we have not only a national but an international responsibility to conserve the species.

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