Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Culture Management Cultural management administration producent KKE management.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Syftet med den här uppsatsen var att undersöka vad som påverkar revisorns val att arbeta eller inte arbeta internationellt och i vilken mån detta påverkar honom.Eftersom vi inte fann någon passande teori beslöt vi oss för att skapa vår egen. Denna teori utgår från egna antaganden och andras teorier och har byggts upp med hjälp av fem hypoteser, vilka vi rangordnat efter hur mycket vi antar att de påverkar revisorns val. De fem hypoteserna är: legala, stabilitet, sociala, kulturella och ekonomiska. Då vi ville gör arbetet mer intressant valde vi att undersöka tre länder: Sverige, Storbritannien och Kroatien, detta medförde att vi kunde göra jämförelser mellan revisorer från dessa länder.För att det skulle vara möjligt för oss att uppfylla syftet och för att kunna testa om vår teori var korrekt samlade vi in primärdata och sekundärdata. Primärdatan består av svaren vi fick på våra e-postenkäter medan sekundärdatan innehåller information om revisorsutbildningarna samt information om Sverige, Storbritannien och Kroatien.Utifrån analyser på dessa data drog vi slutsatsen att vår teori inte var korrekt fullt ut då hypoteserna legala och stabilitet ej påverkade revisorns val att arbeta eller inte arbeta internationellt i den utsträckning som vi antog.

Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

The purpose of this study was to identify the positive and negative aspects of the work and dynamics of a management team and from that recommend how the team can improve. The aim was also to investigate whether there was a gap between how the members of the management team comprehend themselves and how the project, section and team managers comprehend the management team. The management team contains of seven core team members and is the head function of a research and development site in central Sweden. The results are based on interviews with the present members of the management team and three former members, a survey among the project, section and team managers and by participating observation on meetings with the team. The results show that the management team is an overall well-functioning team that with some changes and improvements, especially concerning communication and information, can reach even further.

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The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

En sammanfattning av uppsatsen på maximalt 8000 tecken..