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158 Uppsatser om Trusted auditors - Sida 7 av 11
Kan fastighetsmäklaryrket bli ett förtroendeyrke?
ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..
Man eller kvinna - Låt myter om förövaren försvinna : En diskursanalytisk studie av hur personer som begått sexualbrott mot barn framställs i svenska dagstidningar
The aim of this study is to identify the dominating discourse in Swedish newspapers concerning perpetrators who committed sexual offence against children. The study is based on the idea that the media representation play a significant role to the public opinion and awareness of the perpetrators. The study is based upon a selection of 103 articles published between January 2003 and November 2013, taken from four of the biggest daily newspapers in Sweden; Aftonbladet, Dagens Nyheter, Expressen and Svenska Dagbladet. The methodological and theoretical approach in the study has been the one of discourse analysis through which one dominating discourse along with two subsidiary discourses could be identified. The discourse considered to be dominating is the one who presents the perpetrators through the discrepancy between the actions committed and the description of the perpetrator.
Informationssa?kerhetsanalysers verksamhetsnytta : Utva?rdering och fo?rba?ttringsfo?rslag
The importance of good information security and safety grows larger and larger for each day in the information society of today. This concerns citizens, companies and public authorities. At the Swedish Transport Administration, the operation of an information security and safety process has evolved over the years to guarantee that the public authority can be trusted by its citizens, cooperating companies and other public authorities. This responsibility has been assigned to the Information Security and Safety Department (Informationssa?kerhetsavdelningen, ITsa?).In this thesis the aim is to review to what extent ITsa? achieves any business benefits for the Swedish Transport Administration, and to analyze, streamline and come up with solutions to improve their workflow.
"Det är mesigt att läsa om musik": En studie av musikintresserade människors informationsvanor
The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.
Konkursboets inträdesrätt i ett pågående skiljeförfarande
ABSTRACTTitle:Estate agent is a trusted profession - a study of how real estate broker working on Codes of ConductLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Mikaela KarlssonSupervisor:Agneta SundströmDate:2012 ? JuneAim:There is a lack of confidence in the branch of real estate which makes me wonder: How do the bransch of real estate work with Code of Conduct to strengthen their confidence? The aim is to describe and analyze how the branch of real estate works with confidence and codes of conduct.Method:I have an qualitative approach in which interviews have been used to collect data and literature studies to collect theoretical information. The collected material have been analyzed from a hermeneutical perspective.Result & Conclusions:To some extent the real estate branch works with the establishment of Codes of Conduct to strengthen the confidence. This is shown by increased transparency to increase customers commitment in the bidding. As confidence has been risen for the part of the process this indicate that Codes Of Conduct has the ability to strengthen the confidence for the real estate as a branch.Suggestions for future research:One topic that is interesting to study is how the real estate brokerage companies could controll their stakeholders to follow the company´s guidelines for social responsibility.Contribution of the thesis:The thesis gives people involved in real estate branch suggestions on how a trust could be built up by working with Codes of Conduct.Key words:Corporate Social Responsibility, Code of Conduct, confidence, real estate broker, the bransch of real estate..
Ekot av normerna : En diskursanalytisk studie av hur kön konstrueras i Dagens Ekos nyhetssändningar
Sweden?s most trusted news distributor, Sveriges Radio (Swedish Public Service radio broadcaster), has high ambitions with the journalism it broadcasts ? especially when it comes to gender equality and diversity. This thesis examines how gender is constructed in Dagens Eko (Today?s Echo) to find if and how power structures are expressed language-wise. Queer theory is used to look at how gender is constructed and how one can look at, and question, gender and gender hierarchies.
Revisorns roll i att upptäcka bedrägerier
Revisorns roll har på senare tid kommit att innefatta mer än att säkerställa de finansiella talensriktighet. En stor del av revisorns arbetsuppgifter handlar om att tillstå sina klienter med alltyp av rådgivning. En följd av revisorns utökade arbetsuppgifter är att det ställer krav pårevisorn att inneha kunskap om en rad olika ämnen. Denna utveckling har kommit attinnebära att allmänheten anses ha höga förväntningar på revisorn i dess yrkesroll.Tidigare forskning visar att bedrägerier inom organisationer har ökat på senare tid och att dethar kommit att bli ett ökat problem i samhället. I och med indikationer på att bedrägerier iorganisationer har ökat anses allmänheten också ha förväntningar på att revisorn skallupptäcka bedrägerier när de utför revision.
Ungdomars upplevelse av mobbning sett ur ett utvecklingsekologiskt och utvecklingspsykologiskt perspektiv
The purpose of our study was to examine 13 to 14 year olds experience of bullying from a perspective of human developmental ecological systems. The questions at issue were: How do the young people themselves define the concept of bullying? Which own experiences do the young people have of bullying? How come bullying exists according to the young people? How do the young people experience that their surroundings view bullying? What do the young people consider that you can do about bullying? We used a qualitative method to collect and handle our primary empirical data. We did individual interviews with ten young people.The results of our study shows that the majority of the persons interviewed thought people bully because they have bad home conditions and that they are unsure of them selves. Many of the young people talked about three different groups in a school class: The popular, the less popular and the nerds.
Förändringar i revisionsarbetet av kapitalförvaltningsbolag : En studie i hur revisionen av kapitalförvaltningsbolag har ändrats sedan den ekonomiska krisen 2008
Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..
Evaluation of ELISA and rapid test for the analysis of fecal Calprotectin
ABSTRACTBackground Calprotectin is a protein found in the cytoplasm of neutrophile granulocytes. In the course of inflammatory bowel disease (IBD), calprotectin is released during chronic inflammation in the gut. Activation of neutrophils during the inflammation is followed by activation and secretion of pro-inflammatory molecules such as calprotectin. Calprotectin is stable in stool up to 7 days and can therefore be used as a non-invasive marker for diagnosis, treatment and measurement of the disease activity in patients with IBD. The most common method for analysis of calprotectin concentration is ELISA.
Etik för revisorer : Den etiska resonemangsförmågan hos studenter
In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.
Designated Operational Entities. En legitim form av offentlig-privat governance inom ramarna för Clean Development Mechanism?
This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.
Den reviderade revisionen: en studie av avskaffandet av revisionspliktens påverkan på tjänsten revision
Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.
Nyckeltalet - en studie av effektivitetsmätning i insamlingsorganisationer
The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.
Information och signaler i revisionsberättelsen : En studie av konkursdrabbade företag i Skåne län
The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.