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741 Uppsatser om Lost audit fees - Sida 24 av 50

PRESTIGE, KARRIÄR OCH OPEN ACCESS Forskares syn på publicering i vetenskapliga tidskrifter

Dissatisfaction with the current market for scientific publishing, dominated by a few large publishers able to obtain high subscription fees, gave birth to the Open Access movement. One problem for the Open Access movement, which aims at making research results freely available, is that scientists are reluctant to publish in journals that are free on the Internet, so called Open Access journals. This master's thesis aims at showing how scientists reason about their own publishing in scientific journals. It is investigated which factors are important when scientist decide on which journals to send their articles. The aim is to increase the understanding of scientists' views on Open Access.Six interviews were conducted with scientists in Biomedicine at Lund University.

En jämförande studie av enkät- och intervjumetod för mätning av alkoholvanor

Tidig upptäckt och intervention är av stor vikt när det gäller att komma till rätta med alkoholproblem. För att identifiera vilka som har alkoholproblem använder man sig inom vården av screeninginstrument. Dessa screeninginstrument kan distribueras på olika sätt, till exempel som enkät eller som intervju. Tidigare forskning har kommit fram till motstridiga resultat gällande vilket distributionssätt som ger den mest tillförlitliga informationen. Syftet med föreliggande studie är att undersöka om det finns skillnader i svar till följd av distributionssätt.

En konkurrensrättslig analys av ?reverse settlements? i läkemedelsbranschen

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Bedragarretorik : En retorisk analys av scam-mail

Every big scam starts with a small invite. You are about to face the inconvenient accusation of you being responsible for your own loss. At least, this was the case for the seller of ?Macbook Pro 15? 2.4 intel-core, 4GB, glossy? in early December 2010.This thesis is breaking apart the comfort zone of being a victim, suggesting we want to be betrayed. Although the ?victim? has detected a risk, his wish to beleive that the affair is what it?s told to be, nourishes the betrayal that can proceed.

Revisorers attityder och resonemang kring marknadsföring av revisionstjänster

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..

Framtidens lagefterlevnadsverktyg hos små och medelstora företag : en behovsanalys

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

Vilka avancemangsfaktorer påverkar män och kvinnor att avancera på karriärstegen? : kvantitativ undersökning inom revisionsbranschen

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Att leda ideella - en studie på gruppledare i Stockholms län

Over the past thirty years the political parties in Sweden have lost five out of six members. In order to retain existing members leadership in these organizations has become increasingly important. The aim of this paper is to identify what group leaders for party groups within the municipal council believe are the driving forces that underlie the councillors' voluntary commitment, identify the group leaders' leadership style and identify whether there exist a relationship between these driving forces and the leadership style. The approach applied is qualitative consisting of twelve interviews with twelve group leaders from six different municipalities in Stockholm county. The theoretical framework of this paper includes the Volunteer Functions Inventory and the Full Range Leadership Theory.

Allsvenska fotbollsklubbars budgetering : En flerfallsstudie kring styrning

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.

Revisorns oberoende: en undersökning baserad på tidigare verksamma revisorer

Revisorns oberoende har diskuterats lika länge som revisionen funnits i Sverige. Finansiella skandaler driver på diskussionen om revisorns oberoende och diskussionen drogs upp ytterligare efter Enron-skandalen i USA. Som revisor kan man ställas inför dilemman som kan hota oberoendet. När revisorer ställs inför dilemman måste de avgöra hur de ska hantera dessa situationer för att vara oberoende. Syftet med uppsatsen var att få konkreta situationer beskrivna där revisorer kan ställas inför dilemman rörande oberoendet, samt att skapa förståelse för hur man som revisor kan hantera oberoendeproblematiken.

Vetenskaplig kommunikation i förändring: en fallstudie av ett svenskt forskningsbiblioteks beståndsutveckling

For hundreds of years the scientific journals has been the foremost tool for scholarly communication. Publishing of research results is very important for scientists. Often the research is bound to the university and the research libraries supplies the scientist with all journals needed. The last decades the libraries have seen the costs for subscriptions to journals explode. Commercial publishers often lie behind the mostly unmotivated escalation in price.

Strategisk styrning av intranät: Centrala val att uppmärksamma

Having an intranet as a source for information and communication is common in most contemporary organizations. Research shows that the intranet in itself does not have an explicit area of use, and that leaves every organization to make decisions of the associated functionality on their own. At the same time the strategic opportunities that the intranet could bring get lost somewhere along the way. This means that problems regarding the strategic use of an intranet becomes apparent and may result in loss of investments for the organization. The purpose of this thesis is to identify central choices that can be used as points of discussion and help organizations to work with their intranets on a more strategic level.

?Det är ju bara vi vuxna som sätter stopp för dem? - Pedagogers tal om barns inflytande i förskolan

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Gryning i den svarta lådan. Hur man utifrån rationella metoder och ett beskrivande angreppssätt kan öka förståelsen för kompetens

Competence is a complex concept that encompasses many facets. This study aims fora better understanding of the concept. Many branches of business administration science would benefit from a better understanding of competence and, through that understanding, find solutions where competence is one of many variables. By combining a positivistic and phenomenological approach, this study has created a broader understanding of the concept of competence.The study combines systematic study of the relevant literature with in-depth interviewswith people representing both the employer and the union within the staffing company world.The results show that quantifying competence is a complex and next to impossible task, as it would involve including the whole concept of competence in the calculations. When this is done, the phenomenon itself becomes so complex that it loses its validity.This is why theorists who want to perform this type of calculations put most of the competence complexity in ?the black box?.

Revisorers syn på analysmodellen : En jämförelse mellan små och stora revisionsbyråer

Today it is mandatory for every college or university student to pay a union fee to their student?s union. The fee is mandatory and is a payment for writing examinations, receiving grades. The fees purpose is also intended to secure the education quality and student influence. In the presence of the abolishment of the union fee the Swedish student?s unions stand before an uprising competition between themselves and most likely a decrease in membership.

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