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8525 Uppsatser om The change of internal auditing in the last twenty years - Sida 2 av 569
Kvalité och kontroll inom revisionsbranschen : spelar det egentligen någon roll?
Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.
Huddinge kommun ur ett genusperspektiv : Bild- och textanalys av Huddinge kommuns personaltidning
The aim of this paper is to critically examine and analyze how the informal performance about masculinities and femininity are being expressed and produced by the text and pictures in Huddinge kommuns internal magazine for the staff working within the public administration. The concrete questions are:By which patterns constructs the performance of gender in Huddinge kommuns internal magazine for the staff working within the public administration?Are the femininity and masculinities being expressed in a static way or have it changed in Huddinge kommuns internal magazine for the staff working within the public administration throw the examined years 1985, 1995 and 2006?A quantitative and qualitative method is used. The point of departure is organization theory in a gender perspective. With the gender organization theory we examine the structures, leadership, symbolics and changes through the examined years.
Variationer i revisionsprocessen - påverkar externrevisorns individuella förutsättningar revisionen?
The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.
Intern marknadsföring, hur påverkar den samarbetet med kunderna : En fallstudie på Flow Systems AB
This essay is a case study carried out at Flow Systems Ltd that foremost aims to treat the internal marketing at the company. The aim with the essay is to analyze and evaluate Flows internal marketing in connection with a process of change and how this reflects the external marketing in relation to customers.The method that has been used is qualitative in the form of depth interviews carried out with management, employees and customers. This type of data was chosen since it is a good way of gathering more specific information regarding the informants preferences about the company. Among other things the results of the interviews showed internal marketing deficiencies, but that has not influenced the customers in a negative way. The conclusion was that the inferior internal marketing does not affect the cooperation and the communication between the company and its customers, however it has a big effect on the employees..
Internrevisionens roll - ett svenskt perspektiv
The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.
Inre motstånd : En okänd fiende på vägen tillbaka från utanförskapet?
Inner resistanceThe aim of this study was to investigate the existence of an internal resistance to a work-related change in people who are long-term sick, and if this is related to an identification as ?long-term sick?. A second purpose to the study was to research in which way this internal resistance to a work-related change manifests and point to possible solutions. A qualitative study was conducted with interviews of experts and people on sick leave to illuminate the subject. The main result was divided into interviewed groups.
Förändringskommunikation i organisationer : En studie som jämför hur uppfattningar skiljer sig mellan chefer och medarbetare i en förändringsprocess
Title: Change Communication within organizations ? How perceptions differ between managers and employees in an organizational changeAuthor: Emma Ender & Fanny TeschTutor: Anne-Marie MorhedPurpose: The purpose of this thesis was to study and compare different perceptions of change communication between managers and employees within two smaller organizations. We wanted to examine how the communication process within the change was carried out. We also aimed to compare the results with change communication models of Johansson & Heide (2008) and Lewin (1951), and also existing concepts, to see if our result differed from earlier research. Our key questions to answer were: How do managers communicate a change to the employees in two smaller companies? How do the managers think that the employees perceive the information about the change? How do the employees perceive the information about the change? How does change models from previous research correspond to, or differ from the change process?Method/Material: The material used in this thesis consists of a total of twelve interviews with both managers and employees at two small companies.Main results: The main results shows that communicating a change is complex, and that it is difficult to create models and theories for the phenomenon, as each change is unique.
Avskaffandet av Revisionsplikten i Introduktionsfasen VS Kreditgivning
Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.
Självupplevd auktoritet i gränslandet : En kvalitativ studie av lärarstudenters upplevelser kring begreppet auktoritet under den verksamhetsförlagda utbildningen.
My essay explores the public view on smoking in Sweden over the last few decades. I've studied how changes in social structures through media, laws, studies and education has brought about a change in the opinions about smoking. I found that even though there have always been different opinions on smoking it seems to have become less accepted in the Swedish society, particularly in the past twenty years. I discuss the different reason as to why (and how) the view on smoking might have changed the last decades amongst the Swedish people. To be able to do this I have done interviews on which I have applied narrative analysis..
När ett företag ska kommunicera : En explorativ fallstudie kring hur en kravspecifikation tas fram i syfte att välja ett internkommunikationssystem
The importance of internal communication within companies has increased in recent years. However, there are still a number of companies that are not adapted to the modern world and the new modes of communication the Internet provides. This study evaluates the internal communication of a medium sized company by holding semistructured interviews with the employees. The goal of the interviews was to develop a requirement specification. This requirement specification was later used as the basis to analyze possible aids for the internal communication of the company.
Cigaretten : en resa genom tid och samhällsförändringar
My essay explores the public view on smoking in Sweden over the last few decades. I've studied how changes in social structures through media, laws, studies and education has brought about a change in the opinions about smoking. I found that even though there have always been different opinions on smoking it seems to have become less accepted in the Swedish society, particularly in the past twenty years. I discuss the different reason as to why (and how) the view on smoking might have changed the last decades amongst the Swedish people. To be able to do this I have done interviews on which I have applied narrative analysis..
Samverkan mellan myndigheter : En kvalitativ studie om hur ett integrationsprojekt utvecklat integrationsprocessen i Hörby Kommun.
During the past twenty years the immigration to Sweden has changed significantly. Earlier immigration mainly focused at filling the vacancies in the Swedish industry, today immigrants primarily come to Sweden as Refugees. This change of immigration combined with the restructuring of the Swedish industrial sector has resulted in great a deterioration of the chances for immigrants to gain entry to the Swedish labor market.This study aims at examining how the cooperation between authorities in the municipal of Hörby in Sweden fosters integration. The study primarily examines how the cooperation between authorities in a integration project can contribute to a better integration to the labor market.Through a qualitative study, five persons who occupy important roles in the project have been interviewed. The results of these interviews have been complemented by internal documents as well as extern material to validate the results.The most important findings that have been revealed are the importance of language in the process of gaining entrance to the Swedish labor market.
Det nya svenska låtskaparundret
Major changes have occurred in the music industry the last twenty years which can betraced to various reasons like technological and economical problems. Meanwhile, theSwedish songwriters have had incredible success on the international music scene when itcome sto songs with commercial impact. Their success has been very present in the lastfew years and during the writing of this essay, we see no evidence that they shoulddecrease.The purpose of this paper is to analyze and clarify the factors behind the internationalsuccess of Swedish-produced music has had in recent years. We will also show theimportance of the success that characterized the 90?s and how it affects Swedishsongwriters success today. .
Barns uppfattningar om kroppens inre organ : Likheter och skillnader mellan barn i åldrarna 4- respektive 5 år
The purpose of my study is that I have examined children age 4 years and 5 years of their perceptions about the body's internal organs, and if they know where they are sitting in the body, and what their perception of organ systems. I have compared their perceptions and thoughts about the internal organs, to see their similarities and differences it is about childrens perceptions and thoughts dependent if they is 4-respektive 5- years old.The results that I got from my examination was that they showed me a big variety by their earlier perception about the organs. Some had knowledge of the name, some had of the function and some of the place of the organ brain, heart, lungs, stomach, liver and intestines. All these knowledge about the organs was a variety on and you could see similarities and differences in the different ages. One example about a different is that it was a four year old child that could the name of the stomach and the stomach function while there was three five years old children that could the brains name, function and place..
Verksamhetsstyrning : en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.