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4914 Uppsatser om Audit report structure - Sida 11 av 328
Utvärdering av viktmåttbaserad reglering av lokal- och regionnätens resursbehov
The Energy Market Inspectorate is implementing a new tariff regulation in Sweden. A small part of the new regulation concerns effectible operation costs and originally they where intended to be calculated using a modification of equivalent comparison standards, in Swedish Ekm. This thesis is intended to analyze if Fortums grid in Stockholm could be described correctly, using equivalent comparison standards. In Ekm every part of the distribution grid is designated a weighting in relation to 1 km 0.4kV over head line. These Ekm-measurements are intended to simplify comparison between different grid areas with different structure and geographical conditions.
Tillbudsrapportering inom JM : En analys av förbättringsarbetet
The construction business is one of the most accident prone businesses in Sweden. In order to make it safer it?s vital that all employees of a company report all accidents and incidents that occur. This report intends through qualitative interviews, to analyze the knowledge and attitude towards incident reporting among the employees of the Swedish construction contractor JM.The goal of the thesis work is to hopefully contribute to an increase of employees? awareness on those issues.
Kultur kontra regler : En fallstudie av omorganisering i offentlig sektor
This thesis examines the subject of change in public administration from an instrumental and an institutional structure perspective. The purpose of the thesis is to examine whether institutional structures affect the development of instrumental structures and if it in turn is possible to affect institutional structures by changing the instrumental structures. This case study is primarily based on a series of deep interviews with senior administrators and politicians within two new administrations in the municipality Karlstad, both which have been created by merging several smaller administrations, but also thorough analysis of several official document such as protocols from the municipal council meetings, Tja?nsterskrivelser and internal PMs. The result of the analysis indicates that both institutional structures and the forming instrumental structures affect each other and that their ability to affect each other depends on the dominance over the organization each structure has. In my specific research case we can see that the institutional structure of the city-technical and housing administration has affected the outcome but the institutional structure of the cultural and tourism administration hasn?t. While the structural change of the city-technical and housing administration hasn?t effected the institutional structure but the structural change of the cultural and tourism administration has affected the institutional structure of this specific administration..
Kapitalstrukturens inverkan på företagsvärdet : - En kvantitativ studie av den svenska aktiemarknaden
Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.
"Rätt man på rätt plats" - men hur väljer man rätt?
The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.
moyar : hafin : iþra : byn : reta; Flickor, förrätta era böner väl : social struktur i gotländska runinskrifter under medeltid
This paper discusses runic inscriptions from the middle ages on Gotland and how they portray social structure. It focuses on three themes: (1) fixed time and space, (2) women and the nuclear family and (3) profession and social status/structure. It also discusses changes brought on by a more structured and established Christianity, as well as differences between medieval rune stones on Gotland and their predecessors Viking Age rune stones in the Mälar Valley..
Broprojektering med 3D-cadverktyget Revit Structure
Det är allt vanligare med 3D-projektering inom byggbranschen för att förbättra och effektivisera bland annat kollisionskontroll, ritningsframställning och mängdberäkningar. 3D-modellering har kommit långt i utvecklingen när det gäller husbyggnad men för mark & anläggningskonstruktion har utvecklingen varit begränsad. Jämfört med traditionella, tvådimensionella CAD-modeller är en tredimensionell CAD-modell uppbyggd på ett annorlunda sätt med objekt istället för ? linjer och streck?. Idag finns det många olika programvaror som erbjuder möjligheten att genomföra 3D-projektering.
Kvinnliga studenters alkoholvanor : På Linnéuniversitetet i Kalmar
As the title reveals this is a study of female college students alcohol habits in Kalmar,Sweden. During the spring of 2012 a total of 118 female students at Linnaeus universityanswered a survey about their alcohol habits. The survey reveled that as many as 67%percent of the answering female students (according to Audit) have risky drinking habits.The drinking habits are explained using Albert Banduras social learning theory in contextto the Scandinavian drinking pattern. The study concludes that female alcohol habits needeven further research. Furthermore the study shows that student initiation have an impacton the female drinking habits and that expectations of that students drink are to some extentimportant to the development of hazardous drinking habits..
Tidskriften Blå Bandet : en praktisk tillämpning av redesign
Purpose/Aim: The aim of the paper is to study the periodical Blå Bandet and its structure, typography, layout and design and how the periodical can develop by a redesign.Material/Method: I have interviewed the editor of Blå Bandet and studied literature about the market of periodicals and design of periodicals. After that I have done an analysis of Blå Bandet and its structure, typography, layout and design.Main results: I present a proposal for a new structure and a new typography. Finally I present examples of how layout and design can work out in a redesign..
Avskaffandet av Revisionsplikten i Introduktionsfasen VS Kreditgivning
Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.
Revisorers träffsäkerhet vid Going concern-utlåtandet med och utan vetskap om en lågkonjunktur
SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.
Robotinteraktion på litet företag : Examensarbete Industriautomation
The division of Electricity at Uppsala University runs a project called Lysekil project, they have designed a buoy that uses the waves to create electric power from a generator attached to the bottom of the sea.Uppsala University is closely connected with the company Seabased and the university makes use of their facilities in Lysekil. When they designed the buoy issues occurred, the geometric design was flawed, brackets with a short shelf life and it is generally uneconomic.A study visit was done in Lysekil on Seabased facility. With this visit the project started, which is to improve the design of the buoy and the attachment of wires leading to the generator. In this project we have chosen to use a beam system with three beams that are attached to the buoy. Then a wire attached to a plate that sits between the beams will be leading to the generator. Two proposals for construction are created, what distinguishes them are the brackets between the beams and the buoy.From these constructions, the design that is considered most optimal for our project is chosen.All parts of the buoy have been modeled and the drawings are designed in ProEngineer software.The two constructions are compared with each other, but the whole focus is on the second and final structure. The report begins with an introduction describing Lysekil project, and a task description of our project.The project aims to produce an optimal buoy that will be easy to design, materials restrictive with good durability and an economical solution.Wave power true function has been studied, mechanical and finite element analysis of beams, buoy and plate design.This has been presented in this report, where in the various chapters can read more about the processes. Although the relevant facts and information on this project and buoy development is included.
Kapitalstrukturens inverkan på företagsvärdet : -En kvantitativ studie av den svenska aktiemarknaden
Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.
Sambandet mellan personlighet och alkoholkonsumtion samt alkoholrelaterade problem
Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typiskt tillfälle man dricker alkohol samt frekvensen av högkonsumtion av alkohol..
Kapitalstruktur i banker, en jämförelse mellan Storbritannien, Sverige och USA
Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.