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1556 Uppsatser om Qualified audit opinion - Sida 39 av 104
Låt den rätte komma in - En studie om valet av vd i entreprenörsföretag
Entrepreneurship is said to be the missing link between knowledge and growth in the Swedish economy. New ventures run a high risk of failing and this holds true especially for technology ventures. Since company leaders have proven to exert an influence on organisations' survival possibilities, the selection of an appropriate CEO is important. The purpose of this study is to describe the importance of the CEO for ventures as well as to explain how knowledge and experience affect the opinion of who should be CEO. Using a qualitative case study research design including three life science companies, we show that there are three main factors crucial when selecting a CEO.
Trafikstyrningsintäkter : Revisorers riskbedömning
Bakgrund: Internet har sedan dess introduktion utnyttjats för dess massiva potential som marknadsföringsverktyg. Utvecklingen har gått mot sofistikerade interaktiva marknadsföringssystem vars främsta mål är att styra trafik på internet. Trafikstyrningsbranschen på internet omsatte ca 6,5 miljarder dollar år 2006 globalt och förväntas växa kraftigt. Denna studie ämnar undersöka problematik som har identifierats i aktuella rättsfall vid intäktsredovisning från trafikstyrningssystem. Risk kan föreligga främst genom manipulation av information och transaktioner.
Bloggen - socialt medium med makt potential : En kvalitativ studie om konsumtionsideal bland svenska och internationella bloggar
Today, we live in a consumption society. We buy products to soothe our needs and desires. Thru material things we can express our own personal identity and shopping is seen more as a pleasure than a need to survive. With the background media- and communication studies, the reason of this study was to explore how blogs as a social medium can influence the consumption ideal in society. With dialogical analysis and semiotic analysis we wanted to see if we could find a specific consumption culture in the content of six blogs we did our studies on. We found that the blogs showed us that there is normal to have everyday luxury and spoil oneself with expensive things.
Det ofria ordet
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
"Öppna jämförelser"- morot eller piska? : En fallstudie av hur förändrad styrning av sjukvården påverkar läkare i deras yrkesutövning
The governance and control of healthcare organizations has traditionally been run byprofessions inside the organization (Fölster et al., 2003). During the last decades Swedishhealthcare has undergone an institutional transformation where the governance has changedfrom professional governance to a more market like one (Sahlin-Andersson, 2006). Governingof healthcare can however be problematic as professional work is characterized by a highlevel of autonomy and tacit knowledge (cf. Tsoukas, 1997, Freidson, 2001). An expression ofthe new kind of governance is the annually published report ?Öppna jämförelser av hälso- ochsjukvårdens kvalitet och effektivitet?.
Döden som rituellt medel
This essay consider ritual death during the ironage, and through a presentation of historical and archaeological sources. Considered ritual death I think we should study both historical and archaeological sources, to get a vider view and a new perspective. To make the essay easier to understand I have split up the early and the late Iron Age in the discussion. In order to study the ritual death I have shown archaeological examples like bogsacrifices in the early ironage, and decapitated victims in the Viking society. The victims have been considered as slaves by some archaeologist.
Hur snabb tillit till ledare skapas i tillfälligt sammansatta grupper
Leaders in modern working life are confronted with frequent use of temporary groups. The purpose of this study was to examine possible reasons for swift trust towards leaders in temporary groups. The target group of the study was school employees. An opinion poll was carried out in the occupational group (n = 35) which made it possible to make statistical comparisons. The result showed that the following aspects were important for the development of swift trust in leaders: personal attributes, image related attributes, competence and experience, leadership and also social competence.
Hållbarhetsredovisning : En studie kring skillnader mellan granskade respektive icke granskade företag
The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.
Förmågan till etiskt resonemang hos svenska auktoriserade revisorer : Tillämpning av Defining Issues Test
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Den som hoppar högst är bäst? : En kvalitativ intervju-studie om gymnasieelevers uppfattningar om betyg och bedömning i idrott och hälsa
abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.
Frivillig revision och dess påverkan på trovärdigheten : En studie av fyra banker
Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.
VD-bytets påverkan på aktiekursen : En studie ur ett genusperspektiv
In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.
Köpa jordbruksmark i Ukraina :
We have chosen to write our examination essay about Ukraine, we wanted to find out
what kind of possibilities there is to run a farm there, and also find out what kind of
problems that might arise. Ukraine is still heavily influenced by Russia and the legacy
from the former Soviet Union. The agriculture today looks pretty much like it did before
the collapse of the Soviet system. There are large governmental or cooperatively owned
farms. The large farms have to deal with bad cash-liquidity and they often have trouble
getting a hold of seed and artificial manure to their whole acreage.
Om folkbibliotekariers yrkesidentitet i ett biblioteksutvecklingsprojekt
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.
Biblioteksforskning om skönlitteratur på folkbibliotek
The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.