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2167 Uppsatser om International Standards on Auditing - Sida 43 av 145
Är försäljning av tobaksprodukter förenligt med CSR? : En komparativ studie av tobaksbranschens sociala ansvar
I dagens samhälle ställs det allt fler krav på att företag ska ta ett socialt ansvar och idén corporate social responsibility (CSR) påverkar företag och deras verksamhet. Ett totalt socialt ansvar innefattar att företag ska gå med ekonomisk vinst, följa lagar och förordningar som råder på marknaden samt en etisk skyldighet i form av agerande i enlighet med intressenters normer och förväntningar på företaget. Utöver detta ska företag agera som goda samhällsmedborgare. För företag i en bransch där verksamheten grundas på skadliga produkter blir det diskutabelt huruvida de lever upp till ett etiskt ansvar eller inte. Företag i tobaksbranschen är exempel på sådana och syftet med den här undersökningen är att analysera och jämföra fyra tobaksbolags respektive presentation av CSR.
Skönlitteraturens nya kläder? Elektronisk publicering av skönlitteratur: en kvalitativ intervjustudie med nio svenska förlag och fyra andra aktörer på det litterära fältet
The main objective of this essay is to present the views of nine Swedish publishers and four other agents in the literary field regarding the possibilities of and obstacles to publishing fiction in an electronic format. Furthermore, whether or not electronic publishing is today actually a viable alternative. A substantial part of the essay functions as background to our interview findings and is based primarily on material originating from the Sociology of Literature field. The introductory chapter expounds the methodological and theoretical basis of the essay and is followed by a chapter placing our study in a larger, international media, context. Chapter three deals with the past decades? restructuring of the publishing sector, the professional functions involved in traditional publishing and Pierre Bourdieu?s theories on the cultural and economic forces at work in the literary field.
ISO 14063 : drivkrafter och mervärden för miljökommunikation
The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.
Ledares rörelsemönster : ? en kvantitativ undersökning
New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).
Intressenters åsikter om IAS - med fokusering på värdering till verkligt värde.
Vårt syfte är att förklara och beskriva vad olika intressenter anser om IAS, med fokusering på värdering till verkligt värde. Vi har använt en deduktiv ansats och för att få en bredd på undersökningen valdes en kvantitativ metod. Med utgångspunkt i ett antal teorier sammanställdes en enkät vilken skickades ut till utvalda intressenter. Med hjälp av denna data har vi försökt få ett grepp om vad olika intressenter anser om IAS- standards. En klar majoritet ansåg att värdering till verkligt värde är att föredra framför värdering till anskaffningsvärde, vilket vi ansåg vara anmärkningsvärt..
An Entrepreneurial Approach to Marketing Research: Drugstores in Sweden?
The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..
Sexig & hatad : Modernt ledarskap, motivation, manipulation
To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.
Marknadsundersökning för webbtjänst innehållande medicin- och läkemedelsnyheter
New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).
Rättssäkerhet inom skatteprocessen
In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.
Revisorn i förändringens tid : arbete för samhällsnyttan
SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.
Affärsplanering i små företag: en studie om segmentering och
positionering
Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.
IT-stöd för Balanserade styrkort : ? en studie av Försvarsmaktens behov
New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).
Varför reformerad Krisberedskap? : En motivanalys till inrättandet av Krisberedskapsmyndigheten
To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.
?Icke-finansiell redovisning kontra finansiell redovisning, det är ändå redovisning det handlar om.?: En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.
Svensk offentlig diplomati i förändring : En fallstudie om Svenska institutet
The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.