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8525 Uppsatser om The change of internal auditing in the last twenty years - Sida 7 av 569

Goliatmusseron (Tricholoma matsutake) - kräver den en kontinuitet av träd? :

Modern forestry management may disadvantage some mykorrhiza forming fungi because; they are dependent on late successions and cannot survive the constantly recurring breaks in the continuity of their host tree. For this study the specie goliatmusseron (Tricholoma matsutake) was chosen to investigate this possibility. In Sweden T. matsutake is found in greatest amounts north of Örnsköldsvik on glacifluvial sandy soils in association with pine trees and reindeer lichens. Seventy two forest stands where the specie previously had been found were studied; 62 in the northern part of Sweden and ten in the southern. Several indicators were studied to find out if these stands have had a continuity of living trees.

Samspelet mellan revisorn och klienten : En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Intern marknadsföring inom hotellbranschen: en fallstudie av två hotell

The purpose of this thesis was to illustrate the use of internal marketing in the hotel industry. It was decided to conduct a case study on two hotels in the same region, Quality Hotell Statt and Pite Havsbad. The case study is based on personal interviews with the managers of each hotel, who have the ultimate responsibility of the internal marketing work. The research questions were based on why the hotel industry work with internal marketing and how the hotel industry work with internal marketing. The study showed that the hotel industry work with internal marketing on daily basis to get low employee turnover rates, increased employee job satisfaction and high quality services.

Sara Lidman och Sydafrikas självständighet under 1960-talet. : En postkolonial och narrativ studie av romanen Jag och min son.

The purpose of this essay is to analyze how the Trojan prince Paris is described in the Iliad and in the movie Troy in regard to love and bravery. Thereafter an analysis of the similarities and differences between the Iliad and the movie Troy will be made. There will also be a discussion why there are differences between an epic story which was made for over two thousand years ago and a modern movie made in the twenty-first century. The differences will be based on the perspective ancient Greek culture versus filmmaking of the twenty-first century. The method that has been used is narrative analysis where the primary data, the Iliad and the movie Troy, have been interpreted.                        The Trojan prince Paris is described as a young, handsome man driven by his passion for Helen.

Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Miljöpartiet de Gröna - från antiparti till stödparti. En analys av Miljöpartiets förändrade partistrategi

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Revisorns roll - oberoende och objektivet : innan och efter avskaffandet av revisionsplikten

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Den brasilianska nötköttsproduktionens framtida utveckling :

To value the risk and opportunity for our production in Sweden it is necessary to understand the marketing development for beef cattle production in the world. We have chosen to look at the Brazil beef cattle production. They are one of the biggest producers, have good opportunity to develop further and have a big affect at the world market. The method of our work is to gather information from experts of beef cattle production, located in Brazil. We have also gathered information through studies of literature. The factors that will have a big influence at the Brazil beef cattle production during the upcoming years is more efficient land use, lower age of slaughtering and extended use of feedlot-system. Our conclusion is that the Brazil beef cattle will have a sharp increase during the next five years. The amount of pasture will not change during that time.

Patienters rökvanor, deras motivation till rökavvänjning samt om de har blivit tillfrågade om sina rökvanor av tandvårdspersonal

The aim of the present study was to examine smoking behaviour and motivation for smoking cessation in patients at a dental clinic. Another aim was to examine if the patients had been asked by the dental staff regarding their smoking habits.Twenty-two patients from a student clinic and twenty-one patients from a Swedish Public Dental Service Clinic in southern of Sweden participated in the study. Participants consisted of eighteen women and twenty-five men. Data collection was carried out using a questionnaire that was directed at smokers. The questionnaire was answered in connection with the visit to the dental hygienist.The patients smoked between eight and twelve cigarettes per day and had on average smoked between 5 -15 years.

Förändring inom Polisen ? : en fallstudie ur ett medarbetarperspektiv

Background: The Swedish Police authorities have accomplished several changes the last years. We have studied one of these changes, the co-ordination of two supporting functions, economy and staffadministration at the Police authorities in Östergötland, Jönköping, Södermanland and SKL (Swedish crime technical laboratory). The initiative to this change was taken in 2002 and in 2003 a decision was made to create a joint servicecenter.Purpose: The purpose of this rapport is, in a collaborator perspective, to study the employees´ experiences of the change process.Method: The empirical material was collected throw interviews with the employees who have taken part in the change process. Even the leader of the project has been interviewed.Results: We have distinguished five central aspects in the change process. These are information/communication and understanding, the project leader, teamwork, timeaspect/reflexion and the leadership.

Att införa Balanced Scorecard : en studie av en implementeringsprocess

Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard. Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard. Method: We have conducted a case study where we have studied implementation at three levels in a company.

Att måla läppstift på grisen: En fallstudie om den interna interaktionen mellan Inköp och Miljö i arbetet mot hållbar utveckling

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.

Learning by doing - En studie om hur små managementkonsultfirmor arbetar med kunskap

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

Korren är död. Länge leve korren. : Vad har hänt med utrikesjournalistiken på 20 år?

Foreign correspondence is essential for our understanding of the world and therefore it is paramount that we be aware of how it is affected by modern technology and altered economic conditions.In this study we set out to investigate the state of foreign correspondence today, in comparison to twenty years ago. More specifically we compared foreign news articles from a week in 1993 and the same week in 2013, in the Swedish newspapers Expressen and Dagens Nyheter. We chose these newspapers as we felt they each represented a different area of Swedish journalism, DN being a regular morning newspaper and Expressen being a tabloid newspaper.We looked mainly at three things in the articles: who was the writer, i.e. was the article by a correspondent, a news agency or someone else, what source was used and what part of the world was it about. We then made comparisons between both the different years and the different newspapers, as well as current and twenty years old lists of correspondents.According to the material we looked at there were some clear differences between foreign correspondence 1993 and 2013.

Revisorers etiska resonemang : En studie av etiskt resonemang hos revisorer utifrån FARs yrkes-

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

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