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1750 Uppsatser om Audit firm size - Sida 13 av 117
Inverkan av flisig krossballast på betong
Concrete is one of the world?s most common construction materials and is composed of 70-80 % stone material. Today crushed stone is used as aggregate in concrete in order to replace natural aggregates due to strong environmental reasons. Stone crushing yields flaky material and in this thesis studies are made on the flaky particle shape and how it influence properties of concrete such as workability, rheology and strength. The concrete recipes used in this thesis have fixed values, the only variable is the flakiness of the crushed stone.
Att lyckas med ett europeiskt ordförandeskap En jämförande studie mellan fyra EU-länder
The presidency of the European Union (EU) is one of the most important institutional actors for the improvement of democracy and equality between the member states. To hold a presidency is a big task and for many countries a tough challenge. What makes a presidency successful? The purpose of the thesis is to examine this question using Ole Elgströms? ?four properties for defining a successful presidency? as the theoretical background. This thesis will employ a comparative framework of four countries, using size and age (age understood as ?time being an EU Member State?) as the defining factors.
Högre krav men mindre tid : en jämförande studie av lärares upplevelser av fördelningen av arbetstiden
Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .
Positionering av industriella tjänster
This thesis aims to investigate the positioning concept of industrial services. We chose to identify the reasons why positioning is used as well as to describe the positioning process. The research strategy chosen for this thesis was a case study of a consultancy firm Benima AB. This firm was chosen due to the fact that a new positioning concept during the latest year hade been implemented and therefore seemed like a good choice for our study. Of the six available theoretical reasons for positioning, we found that Benima AB had two of them: namely change in target market or their needs and demands and renewed company identity/personality.
Kapitalstruktur i svenska små och medelstora företag
The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.
Trefaktorsmodellen : Undersökning på svenska börsnoterade aktiebolag
Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.
Tranchering av Collateralized Debt Obligations med en portfölj av simulerade tillgångar
This thesis gives an introduction to securitization in general and the tranching of collateralized debt obligations in particular. It does this by using a firm-value model to simulate the underlying portfolio via monte-carlo simulations.The simulations in turn give a loss-distribution from which the various tranchings of the CDO?s are derived. To get an understanding of the influence of different variables involved in the tranching the simulations are repeated several times where the portfolio variables are changed to generate different tranchings. This to give a understanding of the influence different variables have on the tranching and consequently risks involved in CDO?s in particular but also general risks and problems of securitizations..
Distriktssköterskors dokumentation i omvårdnadsjournal vid telefonrådgivning.
The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.
Öppenhet och kostnad för eget kapital: En studie på den svenska marknaden
Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.
Avskaffad revisionsplikt för små aktiebolag : En studie av revisionens betydelse för utvalda intressenter
Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..
Uppfödning av slaktgrisar (Sus scrofa domestica) i stora grupper : gruppstorlekens betydelse för grisars välfärd och produktionsresultat
This literature study deals with the pig industry and how group size and available floor area affects the animal welfare and the production results. It shows that both the pigs? welfare and production result can be affected negatively if the environment seems stressful for the pigs, and if they are housed in a narrow area. If the pigs are being exposed to either physiological or psychological stress factors their immune system can be decreased and the growth can be impaired. Influence by the social status of the pigs is also reviewed.
HR-utmaningar och strategier för entreprenöriella små- och mikroföretag - En fallstudie på fem svenska företag
Entrepreneurial firms face unique challenges in attracting and acquiring human resources due to difficulties associated with resource constraint and organization legitimacy, often described as liabilities of "smallness" and "newness". The aim of this paper is to examine the "smallness" and "newness" challenges met by small entrepreneurial firms, which strategies they apply to counter these challenges, and if these strategies can be explained by the firm's HR philosophy. Since few studies on Human Resource Management (HRM) in small entrepreneurial firms exist, a framework combining theory from the research fields of HRM, entrepreneurship and small firms has been developed. Employing a qualitative case study design of five small Swedish entrepreneurial firms, our findings demonstrate four "smallness" and "newness" challenges and seven strategies that either counteract or prevent them. Furthermore, results showed that the strategies applied seemed to have no significance with regards to the firm's HR philosophy.
Småföretagsfördelar vid tillväxt
Growth of small businesses is vital to the Swedish economy, and many entrepreneurs want their enterprises to grow. However, the business climate of today is more changing than ever, and attributes becoming increasingly important for companies in order to deal with this are flexibility, speed, and adaptability: characteristics normally attributed to small enterprises. As a larger organization often is associated with more rigidity as a consequence of a higher degree of formalization, entrepreneurs are hesitant to seize growth opportunities, as they fear it will have negative impact on the aforementioned competitive advantages their enterprise possesses as a small business. This simple case study of a growing small enterprise investigates the effects of organizational growth on a small business' organizational structure and through its above mentioned advantages. The study finds that avoiding formalization while growing damages the competitiveness of the firm, and concludes that a degree of formalization is a necessity to maintain the flexibility, speed and adaptability in a growing small business..
Fotogrammetrisk analys av kornstorleksfördelningeni erosionsskydd vid kraftverksdammar
This master thesis was made to investigate the possibilities of using the Matlab-basedsoftware Basegrain to determine grain size distributions of erosion protections onhydropower dams. Basegrain is a photogrammetric tool developed to generate grainsize distributions and other information about coarse flood sediments by analyzing adigital photo of the stone bed. The investigation was made by validating the ability forBasegrain to assess grain size distributions of various materials smaller than the blocksused in an erosion protection by comparing sieving results or manual measurementswith the results obtained by the program. A statistical comparison was then made bycomparing the results from sieving and the program. The possibilities of using thesame method on existing hydropower dams were then investigated by determiningwhether the method was practically viable or not.The results showed that Basegrain generated grain size distributions for coarse gravelthat were very close to the sieving results.
Ordfront Ett förlags utveckling
The aim of this thesis has been to study the development of Ordfront förlag from their foundation in 1969 until today, concerning their publishing profile and their size. Ordfront started out as a small publishing house and is today one of the few middle sized publishing houses in Sweden. Their books focus on questions concerning society, debate and politics. The question posed in this thesis was: What has influenced Ordfront förlag concerning size and publishing profile? In order to answer our question we have used a system analytic method, in which we examined some external and internal elements.