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8525 Uppsatser om The change of internal auditing in the last twenty years - Sida 41 av 569
Den informella organisationen : Jämställdhetsutredning inom bank-och finansbranschen
During the autumn of 2007 I carried out an investigation within the bank and finance Sector. The aim of the investigation was to see how informal aspects could be understood in relation to equality within Bank AB? The main question was: Which are the obstacles and opportunities for equality within Bank AB? To answer the main question I asked the following questions to the material: Are there any gender related different within the organization? How are men and women represented within the internal magazine? Which are the conceptions related to sex/gender within the organization? The investigation is based on a survey, the internal magazine was investigated and finally interviews took place. Throughout the investigation I used organization theory in a gender perspective. With the gender organization theory I examined concepts as structures, leadership, symbolism and changes associated with equality.
Bokslutsrapporten ? ett substitut eller komplement till revisionsberättelsen?
On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.
Vegetationsutveckling och brandhistorik i Tyresta under 9000 år : en pollenanalytisk studie av en skvattramtallmyr i Tyresta nationalpark, Södermanland
Analyses of pollen and charcoal in peat cores, together with age-structure data of Pinus sylvestris from a Ledum-Pinus-mire in the Tyresta National Park (south-east Sweden) show the regional vegetation succession and fire history over the last 9000 years. Five major stages of mire development are identified: 1. Lake (c 7000-6400 cal BC); 2. Wet fen (c 6400-6000 cal BC); 3. Deciduous fen (c 6000 cal BC to c cal AD 700); 4.
Myndigheter i förändring - En analys av organisationsförändringar i Skatteverket och Statistiska centralbyrån
The aim of this thesis is to study why Swedish authorities do organizational changes. Two organizations are analyzed; The Swedish Tax Agency (Skatteverket) and the National Statistics Office of Sweden (Statistiska centralbyrån). A qualitative method, consisting mainly of interviews with key officials, is employed to study two aspects of organizational change: first, the main reasons for changing the organization and, second, how the process that preceded the actual change was carried out. Furthermore, two different theoretical perspectives are used to construct a basis for the analysis. One of the perspectives assumes a social constructivist approach, while the other is rationalistic inspired.
Ridskolehästens hållbarhet : hur länge stannar hästarna i verksamheten?
SUMMARYThe riding school horse is the base for the riding school. Riding schools are looking for a suitable horse that meets their demands for exterior, age, education, temperament, price and sustainability. Many different aspects may define the sustainability of the riding school horse; of them is how long life the riding school horse has in riding school activity. Previous studies have shown that the riding schools requirements are 8-12 years life span in the riding school.The purpose of this study was to describe the Swedish riding school horse life span in riding schools and at what age the riding school horses were recruited, disposed and the reasons for disposal. Information about the riding school horse life span in riding schools and reasons for disposal can provide important understanding regarding the importance of health for the riding school horse, riding school economy and profitability in the riding school.
Omläggning av skiftgång
The digital printing market is changing faster now than before and the ability to adjust to newsituations has become more importat to a printing company. An efficient internal communicationis essential. At Elanders Digitaltryck a decision was made in august 2002 to look over the shiftworking system for the printer operators. In this paper, an investigation of the possibilities tochange the existing system to a better one was made.The project resultet in four different timetabels. The construction was based on theoretical studiesand an analysis of the current situation at the workplace.
Sociala medier för Knowledge management : Företags användning av webb 2.0 baserade kollaborationsverktyg för kunskapshantering
Knowledge is today one of the most important resources for an organization to handle. But knowledge can also be difficult for organizations to manage. The internet is still growing and new tools take form that allows users to effectively share information. The purpose of this report was to describe how organizations can make use out of internal social media to facilitate knowledge management processes. Three issues involving mapping, coding and dissemination of knowledge to were produced to answer the thesis. The study was limited to examining the identification, coding and dissemination of knowledge through the internal social media plattformen, IBM Connections. The theoretical framework emphasizes how social networks can promote knowledge sharing, how a knowledge mapping can promote knowledge dissemination and sharing, how knowledge can be stored in data sources and how important interaction is to spread awareness. The theory has been supplemented by descriptions of how the system IBM Connections works. Surveys were conducted on four companies that use IBM Connections as an internal communication plattformen. The four companies were selected to illustrate how they use the plattformen of knowledge management processes and we chose to interview the people who were responsible for the introduction of the plattformen. The study identified several similarities between the different companies and that although there were some technical and cultural recalcitrant units against this new type of system within the organization so favored IBM Connections knowledge in several ways. The built-in search automatic created a map of knowledge through the plattform's user profiles. Saved files and documents could be found even after the employees left the company, which encodes knowledge into the company knowledge resources. The opportunity to interact with one another, often over great distances, favored the sharing of knowledge. A comparison with the theoretical framework provided us with the conclusion that internal social media can be used in several ways to Knowledge management through automated knowledge maps, the ability to store knowledge within the company and to communicate knowledge across functional and geographical boundaries in interactive discussions..
Den svenska bibliotekssektorns synsätt på en övergång till SAB-systemet och DDC
The SAB-system (Klassifikationssystem för svenska bibliotek) was created almost a hundred years ago and has often been viewed as insufficient among many academic libraries. KB (Kungliga Biblioteket) has therefore decided to change to DDC (Dewey Decimal Classification) which means that the Swedish libraries are now facing a challenge that involves a change to a new classification system. This is a comparable situation that occured when the SAB-system was created. The aim of this Master?s thesis is to examine the Swedish library sector´s approach to a new classification system, first to the SAB-system and then to DDC.
Standardisering av brukarrelaterade indata för energiberäkningar på kommersiella lokaler
In this thesis, input data for energy performance calculations on commercialpremises have been studied. In energy performance calculations, where internal heat gain parameters are unknown, template values that, in a reasonable way represent the activity in the room, are necessary. These values can be used as input data for whole-year calculations, or for calculations on shorter periods of time.The purpose of the Sveby project is to create standardized work practice in energy issues for the construction industry. The work in this thesis is conducted to correlate with the purpose of the Sveby project, with aims of contributing with information and guidelines for the continuing work with commercial premises.In this report, suggestions for template values for internal gains parameters, based on research and calculations in the field are presented. Suggestions on how these can be implemented in a user-friendly way for two energy performance calculation software are also given, VIP Energy and IDA ICE.
"Och vilka ska förändra näringslivet om inte kvinnorna?": En studie av fyra kvinnliga entreprenörer som arbetar med förändringsarbete
Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.
Cancerbehandling för hund och katt
Cancer is one of the most feared diseases in veterinary medicine today, and the incidence is higher than ever due to the fact that our companion animals live longer then they did ten to twenty years ago. Cancer is also one of the most common causes of mortality in older companion animals.
This literature review will be about two of the currently most common form of cancer treatment of companion animals in Swedish animal hospitals, chemotherapy and radiation therapy. There will also be a section of general nursing care for cancer patients. The section of chemotherapy will describe the indications for choosing chemotherapy, the way to administrate chemotherapeutic drugs, describe specific chemotherapeutic drugs, potential side effects of chemotherapy, and how to handle and store chemotherapeutic drugs safely. The section of radiation therapy will describe the current devices for delivering radiation therapy, describe the indications for choosing radiation therapy and describe potential side effects that radiation therapy may cause.
Human Resource: involvering av personal : "alla ska med"
Our surrounding world is constantly changing and to be able to keep up with the fast pace of change organizations need to be prepared to transform as well. If there is a need for an organization to undergo a change process, the people constituting the organization also need to be prepared to change their behavior. In order for the change process to turn out successful, it is of the utmost importance that all employees are given the chance to take part in the process. The challenge for leaders during a change process is, therefore, to ensure that their employees actively get involved.The purpose of this study is to apply Human Resource (HR) theories on to an organization in order to critically review how leaders in practice, can involve their employees, on the basis of a change process.The study is a qualitative case study, the empirical material has been collected at Falkenbergs Sparbank with the help of one unstructured interview with an employee at the marketing department and four semi structured interviews with the office managers.Relationship oriented leadership is beneficial to use during change since it advocates an open relationship between co-workers and exchange of information and knowledge. Relationship oriented leadership is considered to be a good leadership style if organizations wants to turn Human Resource theories in to practice.
Finanskrisens inverkan på styrning av private equity-bolagens styrning av portföljbolagen: En fallstudie av Accent Equity Partners
Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.
Demografisk sammansättning samt beteende hos medlemmar i panel
The use of marketing research panels are a more and more frequently used source of information for studies within many different branches. The purpose of this report is to investigate the demographic composition of panels and compare it with the population of Sweden, a possible change in behaviour of respondents, and if the source of recruitment is the cause of possible differences in study results. The study was commissioned by Norstats Linkoping office. Sources for the data material include Norstat?s recruitment process and their two main panels with different recruitment sources.
Revisionsbyråernas syn på jävsregeln i Aktiebolagslagen
AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.