Sök:

Sökresultat:

2327 Uppsatser om The extent of auditing - Sida 29 av 156

Kan företag genom sin redovisningsinformation påverka volatiliteten i aktiekursen?: en studie av sambandet mellan informationskvalitet och risk

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.

Invandrares nätverk och sociala kapital

Abstract The increased focus on social capital theory has made its way into labour economics. This has led to the creation of a vast literature about the use of networks and informal search methods in the labour-market, a literature that to some extent also deals with immigrants search behaviour and their relatively high unemployment rate. Characteristic for the literature in the area is the lack of analysis of actual networks. Which types of contacts do these networks contain; how are the networks used in the labour-market; and which type of network generates a high amount of social capital. These questions are important for the general understanding of how social capital functions, within the labour-market, but also for the understanding of how immigrants use their networks in order to find themselves jobs.

Prissättning på den Svenska Taximarknaden

This thesis uses ten years of data to examine the underlying drivers behind changes in the taxi price, specifically we look at the relationship between the taxi price and changes in the underlying costs. We use a two-step error correction framework to investigate how changes in costs affect prices in the long run as well as in the short run. We also study if the price adjustment process is asymmetric. Furthermore, we examine if price discrimination exists on the taxi market in Stockholm. We find that in the long run the pass-through effect is almost complete, whereas in the short run prices are considerably less sensitive to cost changes.

Fysisk, känslomässig och social interaktion : En analys av upplevelserna av robotsälen Paro hos kognitivt funktionsnedsatta och på äldreboende

This field study examined how elderly and cognitively disabled people used and experienced a social companion robot. The following pages explores the questions: Which are the physical, social and affective qualities during the interaction? The aim was to through observations see how qualities of interaction could activate different forms of behavior. The results show that motion, sound and the eyes together created communicative and emotional changes for users who felt joy and were willing to share the activity with others. The robot stimulated to some extent users to create their own imaginative experiences but often failed to involve user or group for a long time and was also considered too large and heavy to handle..

ST-läkares identitetsarbete: En studie av läkare under specialiseringstjänstgöring

The results from 13 interviews and one opinion poll answered by resident physicians were interpreted as stories about identity as primary material for this thesis. The resident physicians stress the importance of considering whether their work primarily concerns curing people from diseases or if the process of working with sick people also includes how to handle the pressure of work, either by adapting to it or changing it, and the search for balance between work and private life. Residents separate themselves from older physicians by saying that younger physicians accentuate empathy to a greater extent while older physicians emphasise a high work load. Identity seems to effect how the residents perceive and relate to their work, themselves as residents and different types of patients..

Ungdomar läser - om läs- och bokvanor i årskurs nio och gymnasieskolan

This thesis investigates young people's (16-21) preferences in reading through a surveyincluding interviews and questionnaires. The groups attitudes towards reading and libraries,their reading and library habits, and to what extent eight libraries had bought the preferredliterature were also examined.Some reports from the 80's were used to find the changes. The result shows that youngstersread and visit libraries somewhat more frequently. Trivial literature is not as dominant, moreteenage-books were read. Popular themes are love, history, reality, fantasy/sf, and detectivestories.

Redovisning av patent : En rättvisande bild?

Det finns idag en stark trend bland företag att outsourca hela eller delar av sin ekonomi-funktion, det vill säga att anlita en extern redovisningsbyrå. Sveriges Redovisningskonsulters Förbund, SRF, har idag 4 500 auktoriserade redovisningskonsulter som medlemmar. Dessa anlitas av mer än 200 000 företag. Denna ökande trend har givit upphov till en helt ny och unik problematik kring hur granskningen av dessa företag ska gå till. Det finns i dagsläget en revisionsstandard, RS 402: Revisorns övervägande vid revision av företag som anlitar servicebyråer, som föreskriver att revisorn ska ta hänsyn till hur redovisningsbyrån påverkar företagens redovisningssystem och interna kontroll. Uppsatsen är en kvalitativ flerfallsstudie vars syfte är att undersöka vilka ställningstaganden revisorn ställs inför vid revision av företag som outsourcar ekonomifunktionen.

Pluralism eller propaganda? En ideologianalys av franska Front nationals folkbibliotekspolitik och debatten kring denna

The focus of this master thesis is the library politics of the French Right wing party the National Front and the debate that followed the application of this politics. This qualitative study is divided into two parts where the critics to this politics represents one side and the adherents the other. The critics are composed by representatives from the French, Swedish and ? to some extent ? international library sector, while the adherent side is made up of politicians from the National Front and their adherents. The empiric material mostly consists of articles published in library, Right wing and daily press.

Skivbolagsbranschen och Internet : En jämförelse mellan major- och indiebolag

Purpose: To analyze and clarify differences between indie and major labels in the use of and attitude towards the Internet as a marketing and distribution channel.Method: In this study, we use mostly qualitative but also quantitative methods. Representatives from four record labels, two indie and two major labels have been interviewed, and we have also examined the companies? activities on the Internet.Conclusions: This study points to a number of differences between indie and major labels. Indie labels are generally more open to business development and innovation. As for marketing, indie labels make use of web services such as Myspace and Facebook to a greater extent than major labels.

Hållbarhetsredovisning- För Vem? : centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

Kontrollerad verksamhet? Vilka faktorer påverkar utformningen av intern kontroll i kommunal verksamhet?

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

Varumärkesidentitet vid positionering av varumärken

The purpose of this thesis was to illuminate how companies work with their brand identity and particularly how it is applied in their positioning. The empirical data has been collected through interviews with two companies in Sweden working with brand identity as a stated strategy. The study shows that companies discover, develop and build their brand identity based on their core identity and core values. The core value can be strengthened through customer satisfaction surveys. In order to develop the brand identity in companies, management has to be aware of their brand person- ality, as an essentiality for survival.

Varför hälsar du inte? : En studie i några muslimers tankar inför första mötet med en vägledare

The study?s purpose is to find out how important cultural competence is for the guidance of people with multicultural backgrounds. I also want to illustrate that what is seen as normal in one culture may mean something different in another culture. The study will also in some extent explore culture clashes and its problems in the guidance context. The method used in the study is qualitative and the five respondents were all practicing Muslims.

Externa och interna bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvätt

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvättSyfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt.Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv.Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer.

Barn till alkoholister som vuxna

The purpose of our essay is to describe and analyse the experience of adults growing up with alcohol abusing parents and how their adult lives have been affected by this. The essay consists of both theoretical and empirical studies and we have used a qualitative method. We used a semi structured interview where we interviewed eight persons. We used symbolic interaction to analyse the collected data. The result is to a large extent consistent with previous research.

<- Föregående sida 29 Nästa sida ->