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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
371

Primární prevence vybraného rizikového chování na ZŠ v okrese Strakonice / Primary prevention of selected risk behavior of elementary school in the district of Strakonice

Míčková, Aneta January 2017 (has links)
This thesis deals with the topic of Primary prevention of student's risk behavior at the chosen primary schools in the district of Strakonice. The main goal of this thesis is to find out if the students are educated enough about the risk behavior and it's prevention, and to evaluate prevention activities that the schools implement within the risk behavior. To fulfil the main and partial goals two research methods are used - questionnaire designed for students and interview with school prevention methodologist. The theoretical part of this thesis deals with the charasteristics of risk behavior and detailed description of chosen types of risk behavior. Moreover it deals with primary prevention, it's characteristics and describes prevention programs that school can use. This part also points out the prevention base of schools, thus institutions cooperating with school and documents that the schools support within the prevention of risk behavior. In the practical part, information gained from the research are analyzed and evaluated and this serves to verify the set goals of the thesis. Based on the research that was done, recommendations for improving the school prevention are suggested. In the conclusion of the thesis it is stated that the upper students (2nd grade) of elementary schools are on one...
372

Den gynnsamma länken mellan studenter och näringsliv? : En studie av fem studentkonsultföretag

Gudmundsson, Sofia, Bohlin, Julia January 2019 (has links)
Title: The beneficial link between students and industry? - A study of five student consulting companies Purpose: The study aims to create an understanding of student-consultancy companies' and their interaction with the environment. This purpose resulted in the following research questions: How does student-driven consulting companies’ function? o Which network-related connections do the companies have? o What are the critical factors for the companies? Methodology: A qualitative case study with an abductive approach has been used in this essay, in order to be interpretative. The empirical study is based on five studentconsulting companies where unstructured interviews were conducted with the eight informants who participated. Theoretical framework: The frameworks used to form the basis of the essay is the market mix that will provide an insight into the company, primarily the internal organization, and a stakeholder perspective that will create understanding of its environment. The theoretical models are described from a "consulting industry perspective". Empirical foundation: The empirical material is compiled based on the qualitative case study, where five different companies have been studied, Lunicore, Handels Consulting, Aurora, Gozinto and Linné Consulting. The results of the interviews follow the same structure as in the theoretical framework. Analysis: Based on the empirical material, the case companies have been compared with each other and and the theoretical base. Critical factors and network-related connections are identified and analyzed. Conclusions: The driven students are the most important connection in the network, which together converts knowledge to a value for the customer and then receives unique work experience. A student consulting company can be run as an association with a focus on community or as a profit-driven company with growth objectives. It is important to get legitimacy from the other parties in the network, which can create economic benefits. The student consulting companies can also help to reduce the knowledge drain by increasing the attractiveness of cities. The companies are considered relatively spared from competition, where, due to geographical reasons, they do not compete with each other and are considered inaccessible by senior companies. Critical factors for the companies to function are value words, structural capital, knowledge transfer, updated knowledge, flexibility, value-based pricing, positioning, succession order, adhocracy, commitment from the environment, network-related relationships and location. Key words: Student consulting companies, knowledge companies, social capital, network, competence, knowledge transfer, positioning, branding, relationships, community, commitment, location / Titel: Den gynnsamma länken mellan student och näringsliv? - En studie av fem studentkonsultföretag Syfte: Studien syftar till att skapa förståelse för studentkonsultföretags verksamhet samt deras samverkan med omgivningen. Detta syfte mynnade ut i följande forskningsfrågor: Hur fungerar studentdrivna konsultföretag? o Vilka nätverksrelaterade kopplingar har företagen? o Vilka kritiska faktorer föreligger för verksamheterna? Metod: En kvalitativ fallstudie med abduktiv ansats har använts i denna tolkande studie. Den empiriska studien grundar sig på 5 studentkonsultföretag där ostrukturerade intervjuer genomfördes med studiens åtta medverkande informanter. Teoretisk referensram: De ramverk som legat till grund för uppsatsen är marknadsmixen för att ge en inblick i företaget, främst den interna organisationen, samt ett stakeholder-perspektiv för att skapa förståelse för dess omgivning. De teoretiska modellerna beskrivs ur ett “konsultbransch-perspektiv”. Empiri: Det empiriska materialet sammanställs utifrån den kvalitativa fallstudien, där fem olika fallföretag har studerats; Lunicore, Handels Consulting, Aurora, Gozinto och Linné Consulting. Resultaten av intervjuerna följer samma struktur som i teorikapitlet. Analys: Utifrån det empiriska materialet har fallföretagens verksamheter jämförts med varandra samt med det teoretiska underlaget. Kritiska faktorer och nätverksrelaterade kopplingar identifieras och analyseras. Slutsats: De drivna studenterna är den viktigaste noden i nätverket som tillsammans omvandlar kunskap till ett värde för kunden samtidigt som de själva erhåller unik arbetslivserfarenhet. Ett studentkonsultföretag kan drivas som förening med fokus på gemenskap eller som ett vinstdrivande bolag med olika tillväxtmål. Från de andra aktörerna i nätverket får studentkonsultföretagen ett förtroende vilket kan skapa ekonomisk nytta. De bidrar också med att minska kunskapsdränaget genom att öka respektive stads attraktivitet. Studentkonsultföretagen anses vara relativt skonade från konkurrens, där de till en följd av geografiska skäl inte konkurrerar med varandra. De anses också inkommensurabla med seniora bolag. Kritiska faktorer för att företagen ska fungera är värdeord, strukturkapital, kunskapsöverföring, uppdaterad kunskap, flexibilitet, värdebaserad prissättning, lokal förankring, positionering, successionsordning, adhokrati, engagemang från omgivning och nätverksrelaterade relationer
373

A percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria

Castro, Junior Cesar Rodrigues de 01 September 2009 (has links)
Made available in DSpace on 2015-12-03T18:35:35Z (GMT). No. of bitstreams: 1 Junior_Cesar_Rodrigues_de_Castro.pdf: 859787 bytes, checksum: cf5024fc1b06c1d588040ee78e0d148e (MD5) Previous issue date: 2009-09-01 / This dissertation subject is related to the study of teacher's perception in accounting towards the fulfillment of the audit services attributes after the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services. The study main goal is to check the Audit teacher's perception of 14 Academic Masters Programs if the limitations foreseen by the legal instruments Instruction CVM n? 308/99 and Sarbanes-Oxley about the consulting services provided improvement to the fulfillment of the audit services attributes. At first we make a bibliographic review, that is, collecting the main subject concepts and historic in an epigraph. The operational part of the study relates the concepts and main consulting services provided by Big Four in Brazil. After that, talks about the two legal instruments that limited the audit companies acting about providing, at the same time, audit and consulting services to the same client. In Brazil, this limitation was regulated in 1999, when the Instruction CVM n? 308/99 was edited and, in 2002, an akin conduct was adopted in the USA in the promulgation of the Law Sarbanes-Oxley. The text emphasizes the importance of these two legal instruments that contributed to separate the external audit services from the consulting ones, besides becoming a possible way to separate and minimize the margin of interest conflicts between the parts and provide improvement to the fulfillment of the audit services attributes. For the study conclusion, a questionnaire has been answered by the Audit teachers of 14 Academic Masters Programs, in private and public universities, in order to measure their perception about the subject. And we testified that 92% of those teachers who answered the questionnaire agree with the fact that providing the audit and consulting services at the same time to the same client may contribute to the impairment of the attributes in audit, like the independency, the goals and the technical and professional competency. / O tema desta disserta????o est?? relacionado ao estudo da percep????o dos professores em contabilidade quanto ao cumprimento dos atributos dos servi??os de auditoria ap??s as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria. O objetivo do estudo ?? verificar a percep????o dos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico se as limita????es previstas pelos instrumentos legais Instru????o CVM n?? 308/99 e Sarbanes-Oxley sobre os servi??os de consultoria trouxeram melhoria para o cumprimento dos atributos dos servi??os de auditoria. Inicialmente faz-se uma revis??o bibliogr??fica, ou seja, coleta dos principais conceitos e hist??ricos do assunto em ep??grafe. A parte operacional do estudo relata sobre os conceitos e principais servi??os de consultoria prestados pelas Big Four no Brasil. Trata, em seguida, dos dois instrumentos legais que limitaram o meio de atua????o das empresas de auditoria em prestar concomitantemente, os servi??os de auditoria e consultoria ao mesmo cliente. No Brasil esta limita????o foi regulamentada em 1999, quando editou a Instru????o CVM n?? 308/99 e, em 2002, semelhante medida foi adotada nos EUA quando da promulga????o da Lei Sarbanes-Oxley. O texto enfatiza a import??ncia desses dois instrumentos legais, que contribu??ram para separar os servi??os de auditoria externa dos servi??os de consultoria, al??m de se tornarem um meio poss??vel de distanciamento e minimiza????o das margens de conflitos de interesse entre as partes, e trazerem melhoria para o cumprimento dos atributos dos servi??os de auditoria. Para a conclus??o do estudo, aplicou-se um question??rio aos professores da disciplina e/ou ??rea de Auditoria de 14 Programas de Mestrado Acad??mico em institui????es de ensino superior, p??blicas e privadas, para medir sua percep????o sobre o assunto, e constatou-se que 92% dos respondentes concordam com o fato de que a presta????o simult??nea dos servi??os de auditoria e consultoria a um mesmo cliente pode dar margens para o enfraquecimento dos atributos em auditoria, como por exemplo, a independ??ncia, os objetivos e a compet??ncia t??cnico-profissional.
374

As contribuições do modelo de consultoria interna de recursos humanos para o alinhamento entre as pessoas e a estratégia da empresa

Silva, Dirlene Regina da 28 May 2013 (has links)
Submitted by Maicon Juliano Schmidt (maicons) on 2015-07-08T14:19:48Z No. of bitstreams: 1 Dirlene Regina da Silva.pdf: 2228750 bytes, checksum: 477240910689f09080ef240e5001a113 (MD5) / Made available in DSpace on 2015-07-08T14:19:48Z (GMT). No. of bitstreams: 1 Dirlene Regina da Silva.pdf: 2228750 bytes, checksum: 477240910689f09080ef240e5001a113 (MD5) Previous issue date: 2013-05-28 / Nenhuma / O presente estudo tem como temática o modelo de consultoria interna de recursos humanos. O objetivo principal é analisar as contribuições deste modelo para o alinhamento entre as pessoas e a estratégia da empresa. O estudo é uma pesquisa qualitativa, representada por um estudo de caso único, realizado em duas etapas: exploratória e descritiva. A etapa exploratória visa explorar o tema e contempla a visão que os especialistas em gestão de pessoas têm sobre o modelo de consultoria interna de recursos humanos. A etapa descritiva apresenta o estudo de caso realizado na Empresa Artecola. Os dados foram coletados através de entrevistas semi-estruturadas e de documentos e, foram analisados através da técnica de análise de conteúdo. O referencial teórico utilizado para este estudo foram os autores: Mancia (1997, 2010), Alberton, Mancia e Borba (2009), Orlickas (2012), Gil (2011), Leite at al. (2009), Teixeira et al. (2005), Marras (2011) entre outros. Os principais resultados encontrados demonstram que o modelo de consultoria interna de recursos humanos associado às políticas e práticas de gestão de pessoas contribui para o alinhamento entre as pessoas e a estratégia da empresa, pois aproxima as pessoas, facilita a comunicação entre elas e, desta forma, flexibiliza a estrutura da empresa assegurando uma gestão de pessoas estratégica. / The present study has as its theme the model of internal human resources consulting. The main objective is to analyze the contributions of this model for the alignment between people and business strategy. The study is a qualitative research, represented by a single case study, conducted in two stages: exploratory and descriptive. The exploratory stage aims to explore the topic and contemplates the view that management experts people have about the model of internal human resources consulting. The stage descriptive presents the case study realized in the Artecola Company. Data were collected through semi-structured interviews and documents, and were analyzed using the technique of content analysis. The theoretical framework used for this study were the authors: Mancia (1997, 2010), Alberton, Mancia and Borba (2009), Orlickas (2012), Gil (2011), Leite et al. (2009) Teixeira et al. (2005), Marras (2011), among others. The main results show that the model of internal human resource consulting associated with policies and practices the management of people contributes to the alignment between people and business strategy, since the model brings people together, facilitates communication between them and thus relaxes the structure of the company and ensures strategic management of people.
375

Topical Talk in General Practice Medical Consultations: The Operation of Service Topics in the Constitution of Orderly Tasks, Patients and Service Providers

Freiberg, Jill Maree, n/a January 2003 (has links)
This research project addresses the following: how topical talk operates in the organisation and management of MSE interactions; and how topical talk operates in the co-ordination of specific service requests and service provisions. It draws on a corpus of audio-recorded and transcribed interactions between general practitioners and persons seeking general medical services in suburban clinics in Brisbane, Australia. The corpus comprised a total of 67 medical service events (henceforth MSEs), audio-taped with the full informed consent of the participants. Many contemporary medical sociological accounts of the operation of topical talk in MSEs, typified by the work of Mishler (1981, 1984) and Waitzkin (1991), remain anchored to the 'professional dominance' thesis (Freidson 1970a; 1970b), arguing for the fundamental conflict between two perspectives - lay and professional. Topical talk has been formulated as one expression of this conflict in 'doctor-centred' communicative 'styles' (Byrne and Long 1976; Silverman 1987). Within such accounts, familiar interactional patterns in MSEs, including the content and structure of topics, have been theorised as instruments of power and control whereby the dominance of specialised medical knowledge and expertise are established and maintained. Mishler's (1984) characterisation of the conflict between a biomedically oriented 'voice of medicine' used by professional physicians (henceforth GPs) and a 'voice of the lifeworld' used by persons seeking medical services (henceforth Ps) is an expression of the 'professional dominance' thesis. The voices are characterised as attesting to a fundamental, theoretically problematic, asymmetry of power relations between GPs and Ps, thereby reinforcing the ideological status of professionals in general and the medical profession in particular. Further, recommendations regarding correctives to 'professional dominance' centre on advice GPs to attend to the primacy of Ps' talk on their experiences of illnesses rather than apparently 'ignoring' or transforming these topics into biomedical accounts of disease. This research project critiques this formulation of topical talk and the traditional theoretical and empirical bases on which it has drawn. This critique arises from the application of ethnomethodological approaches to the study of MSEs. Such approaches, as outlined in Chapters 2 and 3, are characterised by a number of conceptual and analytic premises: First, particular social structural features of social activities and the institutional contexts within which activities occur should not be assumed to be the primary criteria for judging the import and adequacy of situated action. Second, the parties to situated social events mutually constitute those events in the real world. Third, issues of agency are collaborative situated accomplishments such that the management of everyday social activities is accomplished by the people involved who show one another the rationalities of their actions as they assemble the familiar scenic features of those same institutional events (Garfinkel 1967; Sacks 1992a, 1992b). These assumptions have been applied in ethnomethodological analyses of social action, including the analysis of professional service encounters that have critiqued the 'professional dominance' thesis (Eglin and Wideman 1986; Sharrock 1979). The novelty of this study is the analysis of the operation of topic organisation as a phenomenon of order. This study also draws on recommendations within Ethnomethodology (Hester & Eglin 1997b; Watson 1997) that sequential and categorial organisations are mutually informative in the analysis of the rationality of situated social action. One of the particular contributions of this thesis is that it not only jointly applies both conversation analysis and membership categorisation analysis but also extends this recommendation to the inclusion of topic analysis as was originally provided for by Sacks (1992a , 1992b) and Garfinkel and Sacks (1970). Within this study a model of analysis has been constructed that has enabled the analytical consideration of four dimensions of social organisation: local sequential, extended sequential, topical and categorial organisations. The theoretical and empirical concepts of ethnomethodogical analysis have thus been developed and extended within this project. The central findings of this study are that in institutional service events, the 'service topic' is both significant and consequential, and that persons constitute themselves as bona fide incumbents of the categories GP or P by attending to their actions as topically organised. The local adequacy of any particular interactional move (such as questioning-answering, greetings, the design of a topic proposal, etc) is shown to be referenced to the service topic. This study found no evidence of potential or actual "struggles" between the 'voice of the life-world and the voice of medicine'. Rather, this study finds routine recognition on the part of both Ps and GPs of the centrality of the service topic and, thereby, the service task, and no evidence of orientation to distinctive biographical contributions staged in competition with biomedically relevant service topics. It is found that Ps' biographical references were made in the context of an assembled service topic such that particular service tasks, however conventional, were constituted as both relevant and reasonable as medical goods and service for the specific service recipient and provider. At the most general level, it is concluded that the service topic operates as a phenomenon of order in MSEs where order, as defined by Garfinkel and Weider (1992: 202), refers to all of the rationalities evident in the generic features of institutional events and settings, that is, the situated logic and intelligibility as well as the procedures whereby they are constituted as recognisable social events. The thesis concludes with a discussion of the implications of the findings for the theorisation, policy-making, medical education, and practices of GPs and Ps within MSEs. Overall, the significance of this work for researchers into medical interactions is that the relevance of the service topic and its pervasive organisational consequences need to be considered analytically. A major outcome of this thesis is the establishment of a new order of interest within the study of institutional interactions. The project demonstrates the pervasive consequences of service topics and thus provides a step forward in the study of institutional service interactions and ways of theorising their rationality, a step that extends beyond social structural pre-theorisations of power and domination and also beyond interactional accounts of the primary relevance of turn taking structures.
376

Human rights - education and implementation in a commercial organisation

Chambers, Angela, not supplied January 2006 (has links)
This case study explored the process of incorporating human rights into the operation of an international commercial organisation. Constructing a dialogue to bridge the gap between human rights discourse and commercial realities, this case study identified the unique roles required to develop dialogue and created a model as a diagnostic and educational tool. The roles specific to human rights consulting, of interpreter, Champoin and Enabler afforded effective penetration into the participating industry partner's operational levels. These roles emerged from the process of constructing a human rights discourse and tensions therein where the existing theory of organisational change and consulting was found to be inadequate for human rights intervention. Based on the data of industry partner's existing practices and human rights concerns and on the process of collecting and analysing this data, the model for education and implementation was constructed. It is a flexible tool for examining human rights practices from bottom up as well as top down of an organisation. This research showed that having a comprehensive picture of the complexities involved sas an effective method of exploration and making sense of human rights education and implementation in a multinational industrial setting. The construction of the roles and of the model relied on the central premise of willingness of a multinational corporation to examine its practices and take an autonomous position of corporate citizenship and responsibility. This was consistent with the participatory research design of the study. Theretically this research challenges the appropriateness of traditional organisational change concepts when dealing with human rights; provides a diagnostic and educational tool for human rights consulting; and points to further research in this area.
377

Communication in Smoking Cessation and Self-management : a study at Nurse-led COPD-clinics in Primary Health Care

Österlund Efraimsson, Eva January 2010 (has links)
ABSTRACTThe general aim of this thesis was to investigate behavioral change communication at nurse-led chronic obstructive pulmonary disease (COPD) clinics in primary health care, focusing on communication in self-management and smoking cessation for patients with COPD.Designs: Observational, prospective observational and experimental designs were used.Methods: To explore and describe the structure and content of self-management education and smoking cessation communication, consultations between patients (n=30) and nurses (n=7) were videotaped and analyzed with three instruments: Consulting Map (CM), the Motivational Interviewing Treatment Integrity (MITI) scale and the Client Language Assessment in Motivational Interviewing (CLAMI). To examine the effects of structured self-management education, patients with COPD (n=52) were randomized in an intervention and a control group. Patients’ quality of life (QoL), knowledge about COPD and smoking cessation were examined with a questionnaire on knowledge about COPD and smoking habits and with St. George’s Respiratory Questionnaire, addressing QoL. Results: The findings from the videotaped consultations showed that communication about the reasons for consultation mainly concerned medical and physical problems and (to a certain extent) patients´ perceptions. Two consultations ended with shared understanding, but none of the patients received an individual treatment-plan. In the smoking cessation communication the nurses did only to a small extent evoke patients’ reasons for change, fostered collaboration and supported patients’ autonomy. The nurses provided a lot of information (42%), asked closed (21%) rather than open questions (3%), made simpler (14%) rather than complex (2%) reflections and used MI non-adherent (16%) rather than MI-adherent (5%) behavior. Most of the patients’ utterances in the communication were neutral either toward or away from smoking cessation (59%), utterances about reason (desire, ability and need) were 40%, taking steps 1% and commitment to stop smoking 0%. The number of patients who stopped smoking, and patients’ knowledge about the disease and their QoL, was increased by structured self-management education and smoking cessation in collaboration between the patient, nurse and physician and, when necessary, a physiotherapist, a dietician, an occupational therapist and/or a medical social worker.Conclusion The communication at nurse-led COPD clinics rarely involved the patients in shared understanding and responsibility and concerned patients’ fears, worries and problems only to a limited extent. The results also showed that nurses had difficulties in attaining proficiency in behavioral change communication. Structured self-management education showed positive effects on patients’ perceived QoL, on the number of patients who quit smoking and on patients’ knowledge about COPD.
378

Vertrauen in der Anlageberatung von Banken aus Sicht der ökonomischen Ethik

Sáez, Marcos 03 May 2012 (has links) (PDF)
Anlageberatung ist eine Form der Kooperation zwischen Banken und Kunden, für deren Funktionieren das Vertrauen der Kunden eine wichtige Grundlage darstellt. Geht Vertrauen verloren, wird die Realisierbarkeit von wechselseitig vorteilhaften und gesellschaftlich erwünschten Kooperationen gefährdet. In der Tat haben Banken in vielen Fällen durch ihr Verhalten gegenüber Privatkunden das Vertrauen in sich und die eigene Anlageberatung gemindert. Die vorliegende Dissertation modelliert den Prozess von Vertrauenswürdigkeit der Banken und ihrer Determinanten über die Vermittlung der Vertrauenswürdigkeit und Wahrnehmung bei Bankkunden bis hin zur Bildung von Vertrauen und seinem Einfluss auf die Kooperationsbereitschaft der Kunden. Ausgehend von diesem Modell werden Friktionen als empirische Bedingungen identifiziert und analysiert, die Banken von Investitionen in den Vermögenswert Vertrauenswürdigkeit bzw. von vertrauenswürdigem Verhalten abhalten. Aus den aus der Analyse gewonnenen Erkenntnissen werden Kriterien für angemessene Lösungsmechanismen abgeleitet. Ansätze aus dem Anlegerschutz- und Funktionsverbesserungsgesetz 2011 werden darauf aufbauend bewertet und Verbesserungsvorschläge abgeleitet.
379

Oberoendeideologin utifrån två perspektiv : en kvalitativ studie av uppfattningar mellan revisorer och klienter

Andersson, Carolina, Valtersson Larsson, Marie January 2015 (has links)
Revisorns oberoende är en ständigt omdiskuterad fråga och ämnet verkar aldrig gå ur tiden, detta då massmedia ständigt florerar med spekulationer om jävsituationer mellan företag och revisorer. Syftet med denna studie är att skapa förståelse för hur revisorer och dess klienter resonerar kring oberoende och beroende. För att studera denna komplexa fråga har vi genomfört elva personliga intervjuer, fem intervjuer med auktoriserade eller godkända revisorer och sex intervjuer med revisionsklienter. I studien har vi analyserat hur revisorer och klienter resonerar kring revisorns oberoende samt vad parterna anser är viktigt i deras förhållande till varandra. Utfallet av studien pekar på att både revisorerna och klienterna tänker och arbetar aktivt för att upprätthålla sitt anseende, det vill säga sin legitimitet. För revisorernas del uppnås legitimitet genom att de ständigt beaktar hot mot sin objektivitet och på så sätt säkerställer sitt oberoende. Detta leder till att de kan fungera som ett kontrollorgan för klienternas finansiella rapporter. Studien visar även att utifrån klientens perspektiv är det viktigt att revisorn fungerar som en oberoende tredje part eftersom det ger bolagets finansiella rapporter en ”kvalitetsstämpel”. Studien är relevant då den bidrar med en förståelse för vad som är viktigt i relationen mellan revisor och klient. / Auditor independence is an intensely debated issue, the topic never go out of time when the media are constantly rife with speculation about a conflict of interest between the company and the auditors. The purpose of this study was to create an understanding of how auditors and its clients reason about independent and dependency. To study this complex issue, we have completed eleven personal interviews, five interviews were with authorized or approved auditors and six interviews were with audit clients. In this study we analyzed how auditors and clients reasoning about auditor independence and what they consider important in their relationship to each other. The outcome of this study indicates that both auditors and clients think and work actively to maintain its reputation, videlicet their legitimacy. From the perspective of the auditors, they achieved legitimacy by ensuring theirs independence by staying objective. This means that they can function as a control for the client's financial statements. From the perspective of the clients, it is important that the auditor acts as an independent third party, it gives the company's financial reports, a "quality label". The study is relevant as a contribution to an understanding what´s important in the relationship between auditor and client.
380

Applicering av kundorderpunktsmodeller på utbildningar inom en konsultverksamhet / Application of customer order decoupling point models on educations within a consulting business

Berglund, Klara, Christensson, Per January 2015 (has links)
Syfte – Examensarbetets syfte  är att beskriva utvecklingsprocessen för utbildningar inom en konsultverksamhet utifrån kundorderpunktsmodeller som används inom tillverkande verksamheter. Syftet har brutits ned i två delmål: Delmål: Att beskriva utvecklingsprocessen för utbildningar inom en konsultverksamhet. Delmål: Att placera in utvecklingsprocessen för utbildningar i kundorder­punkts­modellerna. Metod – För att uppfylla examensarbetets syfte genomfördes en fallstudie på teknikkonsultföretaget Combitech AB i Jönköping. För att ge en grund till det teoretiska ramverket gjordes en litteraturstudie. Empiri samlades in genom en fallstudie, innehållande intervjuer och dokumentstudie. Empirin har sedan analyserats mot det teoretiska ramverket och genom mönsterjämförelse placerades kundorderpunkterna in i modellerna. Analysen har bidragit till att uppnå examensarbetets syfte. Resultat – De utvecklingsprocesser som identifierades för de tre utbildnings­kategorierna saknade ett standardiserat arbetssätt. I stället var utbildningarna ofta enskilt framtagna och hårt knutna till de enskilda konsulterna. Examensarbetet visar att de två kundorderpunktsmodellerna från tillverkande verksamhet fungerade olika bra för att visualisera graden av kundorderstyrning i utvecklingsprocessen för en konsultverksamhet. Som visualiseringsverktyg fungerade den tvådimensionella kundorderpunktsmodellen lite sämre då den inte visade så stor skillnad mellan de beskrivna processerna. Modellen för utvecklings- och designprocessen var mer nyanserad och fungerade bättre för att indikera vilken aktivitet i utvecklingsprocessen som var kundorderdriven. Implikationer – Kundorderpunktsmodellerna är skapade för en tillverkande verksamhet som producerar fysiska varor och genom att testa modellerna på en tjänsteverksamhet utmanas modellens ramverk och funktion. Detta examensarbete har bidragit till att täcka en del av det identifierade teoretiska gapet i användningen av kundorderpunktsmodeller mellan tillverkande verksamhet och tjänsteverksamhet. Vidare forskning – För att bidra till att täcka det teoretiska gapet kan förslagsvis den tvådimensionella kundorderpunktsmodellen vidareutvecklas och anpassas helt för tjänsteverksamhet. En person med akademisk kunskap om tjänsteverksamhet och kundorderpunktsteorier skulle kunna bidra med ny teori inom området. Det skulle också vara intressant att undersöka om det går att kombinera de två kundorderpunktsmodellerna som presenterats i detta examensarbete. / Purpose – The purpose of this thesis is to describe the development process for educations within consulting with customer order decoupling point models commonly used within manufacturing operations. The purpose has been broken down into two parts: Objective: To describe the development process for educations within a consultancy. Objective: To position the development process for educations based on the customer order decoupling point models. Method – In order to meet the thesis purpose, a case study was conducted on the engineering consultancy Combitech AB in Jönköping. To provide a basis for the theoretical framework a literature study was performed. To collect empirical data a case study including interviews and a document study was conducted. The empirical data were then analysed against the theoretical framework, and through pattern matching the customer order decoupling points were positioned into the models. The analysis has helped to achieve the thesis purpose. Findings – The engineering process that was identified for the three educational categories lacked a standardized approach. Instead, programs were often individually designed and tightly tied to the individual consultants. The thesis shows that the two customer order decoupling point models from manufacturing operations varied in usefulness to visualize the degree of customer order management in the engineering process of a consultancy business. As a visualization tool the two-dimensional customer order decoupling point model was of limited value because it didn’t show much difference between the processes described. The model for the engineering and design process was more nuanced and worked better to indicate which activities in the engineering process that were customer order driven. Implications – The customer order decoupling point models are created for manufacturing operations that produce physical goods and by testing these models on a service, the model framework and function is challenged. This thesis has helped to cover a part of the identified theoretical gap in the use of customer order decoupling point models between manufacturing operations and service operations. Limitations – To help cover the theoretical gap the two-dimensional customer order decoupling point model can tentatively be further developed and fully customized for service operations. A person with an academic knowledge of service and customer order decoupling point theories could help create new theory in the field. It would also be interesting to investigate whether it is possible to combine the two customer order decoupling point models presented in this thesis. / KOPtimera

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