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3910 Uppsatser om Reform of the EU statutory audit market - Sida 14 av 261
Revisionsbranschens relation till massmedia - En studie om hur revisionsbranschen påverkas av massmedias rapportering
Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.
Etisk utvärdering av chefers ledarskap : Vilka etiska principer bör ligga till grund för utvärdering av chefers beteende?
A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.
The European Emission Trading Scheme: A Market Perspective
The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.
Hightech EU/Japan
Abstract: Hightech EU/Japan ? a research about European hightech companies? interest in establishing business on the Japanese market with the help from a middleman. Subject: Marketing. Problem: The Japanese market is highly developed and therefore interesting for foreign companies. The Japanese culture is very different from the European and this together with the long distance creates problems for European hightech companies to compete on the Japanese market.
Kostnadsföring av optionsprogram : En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram
SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.
Konkurrensfördelar på en marknad som karaktäriseras av offentlig upphandling
Background: It is necessary for a company to hold some unique and irreplicable competitive advantage in order to be able to succeed in a market. In a market where public procurement is an important part the competitive advantages will be characterized by the fact that some of the participants on the market are public organizations and that their actions as for procurement fall under the legislation LOU. The characteristics of competitive advantage also depend on and change with continuous changes on a market. Purpose: The purpose of this thesis is to study the competitive advantages that are presenton a current market characterized by public procurement and how these are created. The purposes is also to based on the trends on the market today study and predict the nature of the competitive advantage on the market in the future as well as the changes that we think will occur on the relevant market.
Revision ? En Fråga om Förtroende
Förtroende är ett mångfacetterat begrepp och har många referensramar. Det går att skilja påförtroende till text, transaktion och förtroende ur ett socialt perspektiv, som kommunikationoch ömsesidig interaktion. Revision är inte bara en granskningsprocess, utan en mänskligaktivitet som ska bygga på samspel med användare av redovisnings information, därmed blirrevisionen en etisk handling som måste bygga på förtroende. För att erhålla förtroende måsterevisorn bemöta de förväntningar som finns på dem idag. Näringslivets utveckling samtförändringar i omvärlden har skapat behov av utveckling och förändring i revisorns funktion,vilket har bidragit till förväntningar från nya intressegrupper och samhället i stort.
Jobbcoachning : En undersökning om hur jobbcoachernas coachningsprocess ser ut
Labour market coaching (Swedish:?Jobbcoachning?) was a comprehensive political project for the Swedish labour market, with the aim of helping unemployed individuals to enter the labour market. Between 2009-2014 the labour market coaching was carried out by private companies through governmental regulations. This thesis aims to find out (1) what coaching activities the coaches used, and (2) how these coaching activities can be understood in the light of previous scientific research. My results consist of interviews conducted with six labour market coaches.
Revision : Revisionsberättelsens roll i bekämpandet av ekonomisk brottslighet
Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.
Tallens fortsatta tillväxt i älgbetade bestånd
The Swedish Forestry Research Institute implemented an experiment which began in the year 1979 in a by moose browse damaged area in Sweden.
An audit in 2014 of the moose browsing study called ?Furudalsförsöket? is the underlay to the study's results. By comparing Scots pine stands development in relation to known damage obtained thereby gives the understanding of how browsing affects the short and long terms impacts of Scots pines quality and volume production.
The results of this year's audit reveal that the standing volumes in the undamaged and damaged areas represent a significant difference. The number and volume of the ingrown trees constitute a larger proportion of the areas that have been heavily browsed. It also proves once again that that all damage classes had a downward trend, which means that the damage is concealed with time.
Mobil-TV - en fråga om innehåll och kundrelation? : Fyra framtidsscenarier för den svenska marknaden
Mobile TV ? is the introduction on the Swedish market about content and customer relationship? This study explores and defines key factors of decisive importance for the introduction of mobile TV in Sweden, using the TAIDA model. In order to summarize and analyze the factors, four interviews with key actors have been carried out. The answers have been compared to generate the two different criteria that are used for presenting four different scenarios. The purpose of the study is to constitute data in the decision making process.
Information Audit inom Svenskt Näringsliv : en fallstudie av hur organisationen Svenskt Näringsliv hanterar sina informationsresurser
Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.
ISO 14001Miljörevisionsprogram för SAS Tech.
The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.
En studie av deltagardemokratiska experiment - trend eller verktyg?
The Swedish public inquiries and most of the political science advocate reforms in the spirit of participatory democracy to strengthen the democracy. Although it is striking how limited and narrow the scientific documentation is in analysing the effects of participatory democratic reforms. Still, many of the local governments in Sweden are reshaping their organisations according to the participatory democracy model. Is it a trend and a symbolic action or a veritable action of good-will of the politicians?The paper argues that the idea of participatory democracy has become popular and widely spread.
Förstelärarens uppdrag : En jämförelse mellan teori och praktik
Staten genomförde 2013 en reform inomskolans värld,vilket gjorde det möjligt för skickliga lärare att göra karriär inom yrket utan att lämna undervisningen. Uppsatsens syfte är att ta reda på vad förstelärarnas uppfattning om denna reform och hur väl denna uppfattning stämmer överens med statens direktiv. Jag har valt att genomföra min studie genom en innehållsanalys avstatliga dokument och frågeformulär jag skickat till praktiserande förstelärare. Resultatet av undersökningen visade att förstelärarna var förtrogna med de krav som staten ställer på dem,men uppfattningen var delad mellan demsom tyckte att reformeninte gett dem andra eller utökade arbetsuppgifter och demsom ansåg att reformen gett dem mer ansvar. Det visar även att förstelärarna själva vill ha högre krav på demsom får ansöka om och utses till förstelärare än vad staten har gett direktiv om..