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301 Uppsatser om Auditor Rotation. - Sida 11 av 21

Nulagesanalys av svensk e-handel. En undersokning om hur tjanster anvands av foretag for at bemota kundkrav

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

Revisorn 3.0 - identitetskrisen som inte finns

Syfte: Syftet med studien är att utforska hur revisorns egenskaper och uppfattningar om en god revisor påverkar den professionella och organisatoriska identiteten.Metod: Genom att använda oss av ett positivistiskt synsätt i kombination med en deduktiv ansats och en kvantitativ metod har vi erhållit vårt empiriska material.Teoretiskt perspektiv: Studien utgår från litteratur gällande revisorns traditionella och nya roll. Vidare har teori om professionell och organisatorisk identitet använts samt andra teorier inom vårt ämnesområde.Empirisk metod: SPSS har använts för att analysera vår empiri som erhållits genom en kvantitativ metod, enkäter. Empirin har analyserats genom multipel regressionsanalys samt faktoranalys.Resultat: Vårt resultat visar på att organisatorisk och professionell identitet lever i symbios och kan numera betraktas som en totalidentitet för revisorn. .

Shape from Silhouette Scanner

The availability of digital models of real 3D objects is becoming more and more important in many different applications (e-commerce, virtual visits etc). Very often the objects to be represented cannot be modeled by means of the classical 3D modeling tools because of the geometrical complexity or color texture. In these cases, devices for the automatic acquisition of the shape and the color of the objects (3D scanners or range scanners) have to be used. The scanner presented in this work, a Shape from silhouette scanner, is very cheap (it is based on the use of a simple digital camera and a turntable) and easy to use. While maintaining the camera on a tripod and the object on the turntable, the user acquires images with different rotation angles of the table.

Sitkagranens potentiella merproduktion jämfört med vanlig gran i Hallands län

Sitka spruce (Picea sitchensis) is not considered to be a native species to Swedish forests. It´s origin is the pacific coast of Northern America, an area that is dominated by a coastal climate which makes it likely to believe that it would be well suited for growing in the south-west of Sweden. This study aims to investigate the gain in production that can be reached by growing sitka spruce instead of Norway spruce (Picea abies) in the county of Halland. A regression model based on data from forest experiments was produced to explain the gain in production. This model was based on elevation and annual precipitation. The model was then used to create a map layer in arcGIS that shows the gain of volume in comparison to Norway spruce in percent. An analysis was carried out to find what share of the forestland in Halland county that fell into four different classes of production gain.

Den reviderade revisionen: en studie av avskaffandet av revisionspliktens påverkan på tjänsten revision

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

Kvalitets och förbättringsarbete för ITtjänsteföretag

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

Icke förnyelsebara risker : Svenska gruvbolags riskhantering av en eventuell framtida metallbrist

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

Fjärrstyrt kamerafäste : HE Remote

Vid tillfällen då det inte lämpar sig att stå vid en videokamera kan det lösas med ett fjärrstyrt kamerafäste. Exempel på tillfällen är på grund av platsbrist på en konsert, en högtidsceremoni där någon måste stå konstigt till för att få bra bild, ute i naturen där djur ska filmas utan att bli ivägskrämda eller vid personalbrist, en tight budget och måste styra flera kameror samtidigt. De system som finns tillgängliga på amatörmarknaden idag har antingen annan funktionalitet och passar sig inte för ovanstående problem eller har väldigt begränsad räckvidd och går inte att sammankoppla med en mobilapplikation.Detta projekt går ut på att ta fram en kostnadseffektiv och skräddarsydd lösning för ovanstående problem genom att utveckla ett fjärrstyrt kamerafäste i semiproffssegmentet där det via en handkontroll och vid senare skede med en mobilapplikation styr kamerans lutning och rotation även kallad tiltning och panorering.Skillnaderna mellan denna och befintliga lösningar är att med hjälp av Bluetooth-tekniken kan styra både med handkontroll och senare även med en mobilapplikation, anledningen till att det skall kunna styra med båda är att det inte alltid är tillåtet att använda sig av mobiltelefoner i alla miljöer där man vill filma och därför får ett bredare användningsområde för kamerafästet..

Visualisering ? ett verktyg för att illustrera långsiktiga konsekvenser av slutavverkning och naturhänsyn

Forestry in Sweden is currently conducted in a manner aiming at equating the production objectives and the biodiversity. To ensure that biodiversity is maintained, patches that are considered to be valuable now or in the future is saved in final fellings. How the tree retention areas will grow into the future forest stands is yet unknown.The purpose of this study was to visualize how different scenarios of natural consideration taken at final felling will evolve in a long term perspective, for two rotation periods. Projections of the forest conditions were executed with the decision support system Heureka and its applications PlanStart and PlanWise. The information about the projected forests was then used for the visualizations which were created in the software Visual Nature Studio.

Askgödsling och dess lämplighet i torvmarksskogar tillhörande Sveaskog Förvaltnings AB : en litteraturstudie

During whole-tree harvesting, there is a risk that the soil will become impoverished of nutrients. To prevent this, nutrients are returned to the harvested site as wood ash. This action also reduces the risk of soil acidification. Nevertheless, the ash does not result in any increase of tree growth if it is added on mineral soils, which is where the measure is most commonly used in Sweden. Due to the lack of growth response, the interest from landowners is small, which is why ash amendment today is not done enough to compensate for the need.

Revisorers attityder och resonemang kring marknadsföring av revisionstjänster

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..

Tuftade ljudabsorbenter ? väggpaneler för rumsliga och akustiska egenskaper

It is a well-known fact that textiles and carpets have benign sound-absorbing properties. It is desirable to have quantified values of these properties ? especially for architects and interior designers. They often need to be able to giveaccount for the acoustic properties of their designs at a relatively early stage and sometimes have strict acoustic classifications imposed upon them by their contractor. A product with documented acoustic properties would aid when prescribing interior elements.The purpose of this thesis is to develop a wall-mounted panel in hand-tufted material ? aesthetically pleasing and versatile but also having documented and quantified acoustic properties.

Mellan beroende och autonomi. En fallstudie av biblioteken i Flisby och Lofta kommuner

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

Hej tidspress, hejdå välbefinnandet? : en studie av svenska revisorer

Tidspress existerar inom revisionsbranschen och vi vill genom denna underso?kning studera tidspressens pa?verkan pa? revisorns va?lbefinnande, om va?lbefinnandet tar skada. Syftet med uppsatsen a?r att fo?rklara hur tidspress pa?verkar revisorns va?lbefinnande och da?rtill utreda hur sambandet pa?verkas av olika revisor- och revisionsspecifika faktorer samt av revisorns professionsidentitet, organisationsidentitet och familjeidentitet. Fo?ljaktligen vill vi besvara fo?ljande fra?gesta?llning: Hur pa?verkar tidspress revisorns va?lbefinnande?Fo?r att besvara syftet och fra?gesta?llningen har en kvantitativ enka?tunderso?kning genomfo?rts.

Planteringsförbandets inverkan på bestånd av contortatall (Pinus contorta var. latifolia) med avseende på volymtillväxt och virkesegenskaper

At the beginning of the 1970´s forestry feared an imbalance in the future wood supply. Because of this anticipated "timber slump" forest companies undertook a variety of measures to counter this. One of these measures was the introduction of exotic tree species. The choice finally ended up with lodgepole pines which were considered a fast growing tree species compared to our native tree species. Theambition for the new lodgepole pine stands were to run these with rotation periods of between 40-60 years, thus smoothing out the ?timber slump? that was anticipated.

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