Sökresultat:
8525 Uppsatser om The change of internal auditing in the last twenty years - Sida 24 av 569
HAVECA-modellen - En metod för att fortlöpande säkra ett internt nätverk mot tredjepart
This thesis will address a problem concerning availability of information
systems at an enterprise within the financial sector and its external
suppliers, so called trusted third party. The information system resides on the
internal network of the enterprise and must be available to both employees of
the enterprise and the trusted third party simultaneously. This contradicts the
company policy which
disallows third parties access to the internal network. The HAVECA-model
introduced in this thesis provides a framework of methods, each solving a sub
problem identified in the model. The identified methods are hardening,
verification, control and assurance, together supplying a method for
continuously securing the internal network against a trusted third party.
International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym
År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen. Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.
Försvarsmakten idag, Redo för förändring?
The Swedish armed forces are facing a change, a change in both organization and profession. From a conscript military service system, the Swedish Armed Forces has changed to having full-time contracted soldiers. Conscript military service has a history of over a hundred years; it was introduced in 1901 and has survived two world wars and the Cold War.The Swedish armed forces have changed to have contracted soldiers. My reflection is whether the armed forces really have had time for this changes that the new professionalization has meant. Today the Swedish armed forces consists of contracted soldiers, soldiers who are employed full time and costs the armed forces a lot of money.
Investeringsbeslut för energieffektivisering i monarken
The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.
Organisation är kommunikation. Kommunikation är organisation. : - en studie av kommunikationen mellan chef och medarbetare inom Rädda Barnen
AbstractTitle: Organization is communication. Communication is organization. - A case study of the communication between the management and the employees at Save the Children Sweden. (Organisation är kommunikation. Kommunikation är organisation.
Rekvisitet påtaglig risk vid betalningssäkring : -ur ett rättssäkerhetsperspektiv
A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.
SAS EuroBonus ? Tillgång eller skuld?: En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen
This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.
Den främsta förändringen i vardagsarbetet: en studie av bibliotekariers syn på förändring och stabilitet i arbetet
The main purpose of this Master?s thesis is to examine what librarians in seven public libraries experience as major change in their work tasks. We are also interested in exploring how these changes influence librarians? ways of working. In addition to this we want to explore if librarians have experienced change in relation to user?s expectations and demands and if so, how they are met.
Adolescents' knowledge, attitudes and beliefs about HIV/AIDS at a college in Zambia
Background: The HIV-pandemic is a global concern. Everyday about 6000 adolescents become infected with HIV. The HIV-prevalence in Zambia among adolescents, between 15-24 years, were 3,8% for men and 12,7% for women in year 2005. Aim: The aim of this study was to explore adolescents` knowledge, attitudes and beliefs about HIV/AIDS in Livingstone in Zambia. Method: The sample consisted of 67 adolescents, 33 males and 34 females in age 15-24 years.
Skiljer sig riskuppfattning och riskhantering mellan kvinnliga och manliga privata skogsägare? : en enkätundersökning bland privata skogsägare i Sverige
As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change.
To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.
Beslutsmodell gällande finansieringsform samt intern prissättning av ett företags truckpark
To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.
Att göra nya val - om nätverkets delaktighet i ungdomars väg ut ur ett missbruk
The aim of this study was to examine how young people, who have been treated for their misuse and/or to learn to handle a parent's misuse, portrayed the network's implication in their wishes about improving their lives, to make new choices. The network included members of nuclear family, relatives, important persons at school/work and friends. The ?professional network? (therapists and social workers) also became a part in the young people's life during a period. The main issues of this study concerned differences in their experiences of the young persons´ network relationships in before, during and after completed treatment.
Ideologisk konvergens i svensk partipolitik? : En ideologianalys över Socialdemokraternas och Moderaternas hälso- och sjukvårdspolitik mellan åren 2002 och 2010
Essay in political science, C-level by Mikael GranathAutumn semester 2012, Tutor: Freddy Kjellström- Ideological convergence in Swedish party politics?- An analysis of ideologies of the Swedish Social Democratic party and the Swedish Moderateparty and their healthcare and health service policies between the years of 2002 and 2010.The main purpose of this study is to examine the truthfulness in the common perception thatthe Swedish moderate party and the Swedish social democratic party are increasingly sharingthe same political views - particularly between the years of 2002 and 2010. The main researchquestion is:?Did the Swedish Moderate party and the Swedish Social Democratic partyideologically position themselves closer in the year of 2002 than they did in 2010within the health care policy area?The research design chosen for this study can be labelled as a comparative case study wherethe two political parties party programs and election manifestos that were current in the yearof 2002 and 2010 are studied. This is done to give a better view of ideological change.
Det händer bara andra, det händer inte mig. Tre unga tjejers upplevelser av att ha levt i misshandelsförhållanden
Today several things point to the fact that many young women are being abused and sexual harassed. Despite that there is no knowledge about how the girls handle the violence or how the battering affects them. For that reason the purpose of this study is to describe and give a picture of some girl?s experiences of being battered of men they have or have had a relationship with. In focus is also how these girls identities are affected of the battering.
Outsourcing- vilka faktorer påverkar intressenternas förväntningar? En studie om ett förändringsarbete mellan flera intressenter i ett outsourcing sammanhang
The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.