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1971 Uppsatser om Non-audit services - Sida 6 av 132

Släktforskning på nätet : Onlinetjänsters påverkan på släktforskares informationsbeteende

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

Revisionspliktens avskaffande : En obefogad oro?

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Revisorn och revisionens roll i ideella föreningar - en studie på idrottsföreningar

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Hur hanteras web services inom fastighetsautomation?

Detta examensarbete är en studie kring hur säkerhetsaspekter för web services hanteras inom fastighetsautomationsbranschen utifrån W3C:s riktlinjer. W3C är en organisation som godkänner och administerar nya Internetstandarder. Dessa riktlinjer omfattar säkerhet inom web services, men kan även fungera som en mall för både utveckling och användning. Dessa riktlinjer låg till grund för de intervjufrågor som skapades för undersökningen. Undersökningen genomfördes på sex organisationer med en intervjustudie, på grund av arbetets begränsningar användes telefonintervjuer.Studien syftar till att ge en närmare inblick i säkerhetstänkandet samt de för- och nackdelar som kan associeras till web services, samt utvecklingen av tekniken inom fastighetsautomationsbranschen.Studien visar att synen på säkerheten och tillämpningarna skilde sig mellan organisationerna och att riktlinjerna inte direkt kunde uppfyllas.

Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Informationssökning på Internet - att välja verktyg

The Internet offers an abundance of information. This information is easy to access in technical terms, however it is difficult to find. At present there is a wide variety of search services to choose from. This master's thesis is about selecting the appropriate search service for a certain question. Are different types of services suitable for different types of questions, and if so, which services for which questions?To answer this, I have undertaken one theoretical and one empirical study.

Skatterådgivning: En studie av skatterådgivningstjänster utifrån ett kundperspektiv

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

Den förändrade revisionsbranschen : en studie om hur en ökad kommerisialisering inom revisionsbranschen påverkar revisorers well-being

En studie om hur en ökad kommersialisering inom revisionsbranschen påverkar revisorers well-being. Begreppet kommersialisering representeras av de tre aspekterna marknadsorientering, kundorientering och affärsorientering medan well-being aspekten representeras av lycka, arbetstillfredsställelse och arbetsmiljö. Det empiriska resultatet av studien tyder på att kommersialiseringsaspekterna marknadsorientering och affärsorientering har en positiv påverkan på revisorers well-being.             .

Identifiering av designriktlinjer lämpade för integrerade videouppladdningstjänster

There is a lack of published material regarding designing graphical user interfaces of so called integrated video uploading services. The term integrated video uploading services refers to homepages that do not have video uploading as its primary purpose but which still offers that service to its visitors. The aim of this thesis was to improve the amount of published material about designing graphical user interfaces for integrated video uploading services. This was done by performing a literature study to find general design guidelines which can be applied to design of integrated video uploading services. Thereafter the functionality and design of dedicated video uploading services was analyzed.

Värdet av förvaltningsrevision

Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

Förväntningar på Framtida Mobila Tjänster

Today?s society is very focused around technology and something that is very popular is the usage of mobile devices such as Smartphones or Tablet computers. One of the reasons why these devices are so popular, is because of the large amounts of services or ?apps? that they can provide for the user. They can do a lot of things that makes everyday living easier for the users.The focus of this study is to find out what kinds of mobile services the users of these devices are expecting and/or wishes to see in the future and what is required to be able to develop and use these services in a good way.We started of the study by searching for earlier studies on the same or similar subjects.

Barnperspektivet inom socialtjänsten

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

Energieffektivisering av fastighet från 1930-talet : Utredning av energianvändningen och energieffektiviseringsåtgärder för Tången 2

Tången 2 is a building situated in Stockholm, Sweden. It´s built in the 1930s and contains both residences and businesses. The property owner, Diligentia AB, wants to lower the energy use in Tången 2. This report consists of an energy audit which clarifies the specific circumstances linked to Tången 2. Collected knowledge is then used, together with the results from the literature study, to decide energy measures to proceed with.

Val av revisionsbyrå : Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

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