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Internal auditors - What is their role?

The purpose of this thesis is to explain what role the internal auditors undertake and what internal auditors do. The research method has taken a positivistic perspective, because the aim of the purpose is to explain the general picture rahter than what is unique. An eclectic approach with multi-theoretical framework has been employed. Further regulations and institutions related to the profession

“Sharing is caring?” - En fallstudie kring sociala mediers potential för intern kommunikation

Fördjupningsämne - Intern kommunikation och sociala medier. Syfte - Syftet är att utifrån ledares och anställdas allmänna perspektiv, undersöka och analysera sociala mediers potentiella roll i organisationers interna kommunikation. Frågeställning - Givet dagens snabba utveckling och användning av sociala medier, vilka uppfattningar finns inom organisationer kring sociala mediers potential för inte

Rättssäkerheten på hal is: Trovärdighetsbedömningen av anonyma vittnen i brottsmål

Denna uppsats syftar till att undersöka hur ett vittnes anonymitet i brotts-mål kan komma att påverka rättens bedömning av vittnets trovärdighet, och om svårigheten i detta riskerar att påverka den tilltalades rättssäkerhet. Uppsatsen analyserar den nya lagen Lag (2024:11:80) om anonyma vittnen i brottsmål ur ett kritiskt perspektiv. Jag undersöker i uppsatsen huruvida faktumet att vittnet fysiskThis essay aims to examine how the anonymity of a witness in a criminal case might affect the court's assessment of the witness's credibility, and whether the difficulty in this may risk affecting the defendant's legal secu-rity. The essay analyses the new Act (2024:11:80) on anonymous witnesses in criminal cases (Lag (2024:1180) om anonyma vittnesmål) from a criti-cal perspective. In

Is Cash King: A Shareholder’s Perspective ‘a study of excess cash implications on stock returns in periods of boom and bust’

The purpose of this study is to identify if a relationship exists between excess cash and stock returns analysed across periods of boom and bust. Our findings document an overall positive relationship between excess cash holdings and stock returns. In regards to the specific period this paper documents a negative relationship in boom times and a positive relationship in times of downturn. From the

Is Venture Capital Jewelry

The purpose of our thesis is to, based on theory, investigate if venture capital investment generates value by increasing the credibility of Swedish start-up firms. If so, we continue by studying which factors influence the credibility value added in Sweden. The methodology is based on the concept of non-financial value added (NFVA) and we use primary data collected through a survey. We conclude t

Nothing is more powerful than an idea whose time has come - En kvalitativ textanalys av kampanjen KONY 2012

The purpose of this thesis is to analyze the video and campaign KONY 2012. KONY 2012 became world news in March 2012. The film is produced by the non-profit organization Invisible Children with the purpose to stop the leader of the Ugandan army LRA, Joseph Kony. The aim is to get a deeper understanding of how non-profit organizations working with human rights are marketing by humanitarian branding

Breast is best

HIV är ett stort och dödligt problem speciellt i Afrika söder om Sahara. HIV positiva kvinnor kan under graviditet, förlossning och genom amning föra smittan vidare till sina barn. Studiens syfte var att belysa olika omvårdnadsproblem avseende HIV smitta och uppfödning via amning och bröstmjölksersättning till spädbarn i Afrika. Studien gjordes som en litteraturstudie bestående av 10 vetenskapliga

Code is Law? Om blockkedjor, lex cryptographia och kryptoanarki

En av de mest revolutionerade tekniska innovationerna under de senaste decennierna har varit Blockkedjeteknologin. Sedan Bitcoins intåg i vardagslivet har blockkedjan blivit ett hushållsord, men trots det har juridiken ännu inte enats om hur denna teknologi bör integreras i samhället. En del ser teknologin som en metod för ytterligare säkerhet i det offentliga rummet, medan andra förutspår att tekOne of the most revolutionary technological innovations in the last few decades has been the block chain technology. Since the herald of Bitcoin into daily life, the block chain has become a household name, but despite that, the law has been lagging behind, providing no unified answer on how to integrate this technology into society. Some view the technology as a means of more secure public certif

What is specific about e-tailers’ internationalisation?

Abstract Title: What is specific about e-tailers’ internationalisation? The intertwinement of internationalisation, management of the marketing mix and consumers’ perceptions. Date of the Seminar: June 2nd, 2022 Course: BUSN39 Degree Project in Global Marketing Authors: Íris Einarsdóttir and Sandra Marín Gunnarsdóttir Advisors: Ulf Elg Keywords: Internationalisation, marketing mix, e-tailer

Cash is king - eller klandervärt risktagande? - En rättssäkerhetsanalys av bestämmelsen om ringa näringspenningtvätt och tillämpningen i underrätterna

I 7 § 3 st. 2 m. i lagen (2014:307) om straff för penningtvättsbrott (penningtvättsbrottlagen) regleras brottet ringa näringspenningtvätt. Den kriminaliserade gärningen består i att någon medverkar till en åtgärd som skäligen kan antas vara vidtagen i penningtvättssyfte. Det är således, till skillnad från vad som gäller för penningtvättsbrott enligt 3–4 §§ penningtvättsbrottlagen, irrelevant huruvThe crime of minor commercial money laundering is provided under the sec-ond sentence of the third paragraph in section 7 of the Act (2014:307) on penalties for money laundering offences. The criminalised act is defined as a measure that can reasonably be assumed to be taken for money laundering purposes. It is therefore, in contrast to what applies to money laundering offences according to 3–4 §§

Hedge Fund Style Analysis, Is an Index-Based Approach Viable?

This thesis aims to open the Pandora’s Box of hedge fund styles through an index-based style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and t

Brand Personality and Gender – How there is a woman inside Evian and a man inside Nike

The thesis provides with the broad overview about the consumer awareness of the gender dimension within brand personalities. The research contributes to branding theory and gender studies and demonstrates that consumer gender influences does not influence the perceived brand personality gender. However, it also shows that consumers prefer brands with a clear gender, but not necessarily the same ge

It is easier to swallow an elephant in pieces. A way of measuring flexibility and quality. A study of DAS.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturin

"Party time is over!" : En studie av skräckens diskurs i biblioteksrepresentationer i US-amerikanska sitcoms och tv-satirer

In the article Libraries, librarians and the discourse of fear (2001) Radford & Radford presented the idea that the library representations in popular culture depict the library as a frightening institution for users. According to the article the institution and its librarians use fear as a way of controlling users. The aim of this Master’s thesis is to examine whether and if yes, how the arti

All You Need is Likes : En fenomenografisk studie om medarbetares förutsättningar för employee advocacy i två organisationer

The world of social media is here to stay, and while it offers plenty of opportunities for employers and organizations it is also said to be the biggest challenge for professional com-municators. Through employee advocacy, individuals can communicate the message of their organization to their whole network with merely the click of a button. But what makes the individual want to be an ambassador fo