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The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies …
… this paper, a navigation support approach for speech-only interaction based on auditory icons for room-based designs is presented, i.e. naturally occurring sounds that have a natural mapping to the system's underlying design metaphor. In contrast to many recent investigations …
… of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish. Svenska Kommunförbundet writes in their publication Fullmäktige och …
En studie i lojalitet till klädesmärken
… collaboration to facilitate procedures since they no longer have to implement, audit and evaluate the codes of conduct individually. There is also a positive outcome for the supplier who will not be audited by several companies but instead by a common audit company. The …
En analys av hur den svenska riskkapitalmarknaden påverkades av IT-haussen
… collaboration to facilitate procedures since they no longer have to implement, audit and evaluate the codes of conduct individually. There is also a positive outcome for the supplier who will not be audited by several companies but instead by a common audit company. The …
Ett europeiskt initiativ till standardisering av socialt ansvarstagande
… collaboration to facilitate procedures since they no longer have to implement, audit and evaluate the codes of conduct individually. There is also a positive outcome for the supplier who will not be audited by several companies but instead by a common audit company. The …
en fallstudie av The Body Shop och Make Up Store
… changed accounting rules. We also want to examine the view of IFRS 2 from an auditor’s perspective. We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study. The …
En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram
… changed accounting rules. We also want to examine the view of IFRS 2 from an auditor’s perspective. We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study. The …
- ett ägarperspektiv
Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling …
Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up …
ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007 Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS) Authors: Maja …
Utvärdering av ett verktyg i det systematiska miljöarbetet
… shows that not more than 20 % of the authorities perform environmental audits. This study aims to investigate the authorities? view of internal environmental audits, the incentives of performing them. It also investigates if the environmental audits contribute to continuous …
… societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government …
en fallstudie av hur organisationen Svenskt Näringsliv hanterar sina informationsresurser
… In this casestudy I have conducted (four of seven steps of) an Information Audit and interviewed employees of The Confederation of Swedish Enterprise, both experts and personnel in charge of the information resources. My results show that there is multitude of information …
… clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to …
