Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

According to a decision of the European Commission, measures are to be taken to reduce the use of energy in the EU. The goal is to reduce it by 20 % compared to the current use. This shall be done to the year 2020 (European Commission, 2011). One industry that use large amounts of energy is the construction of buildings which account for almost a third of the energy use (Brogren, 2012). The major part of the energy that is used in the construction industry is not used when the buildings are built, but rather during the rest of their subsequent lifetime.

A segmented market, according to traditional methods, appears increasingly difficult in mature consumer markets. A common explanation is that the mature markets are often characterised by over-supply which results in a great variety of choices for the consumer. Furthermore, the consumer of today has a more complex and flexible purchase behaviour which is difficult to catch. This makes consumer segmentation difficult. International studies indicate that dividing consumers into generation cohorts might be advantageous in understanding consumers of today.

The shopping mall is a reflection of the city and its habitants, a concentrate of the modern city. I have studied the dialogues of malls and the communication within, how malls are put together and what they communicate. The city is constantly changing. As soon as we try to grasp the city, it slips away. My opinion is that city planners and landscape architects need to widen their views. City planning needs to develop to better fit to the changes of our modern cities.

The purpose of this paper is to describe and analyse the Chinese destination of Hainan, with background in a globalizing tourism destination development, for tourism from Finland and Sweden. The questions at issue are regarding what kind of an impact the status as a special economic zone have had upon Hainan, what kind of conditions there are for tourism on the island, in what form participants of the tourism industry want the development to proceed, what the prevailing trend is for distant destinations for Nordic markets and also regarding what kind of potential there is for organized tourism to Hainan from Finland and Sweden.As a foundation for the paper, I?ve composed a theoretical reference for knowledge of China, Hainan and the study of destinations. The sources of secondary kind are literature related to the subject. The primary sources are mainly interviews, field work done at Hainan has given a concrete and personal knowledge of the place.

We have left the industrial society, and instead, we live in a post-industrial knowledge and information society. It is often said that industrial production has disappeared or that it has changed greatly. This means that fewer are employed in the manufacturing sector while the service sector is increasing, resulting in that the boundaries between production and administration decreases. The production goes from mass production to more flexible and specialized solutions. This puts greater demands on the logistics chain that continually need to work to meet customer requirements.

I takt med ökande urbanisering fluktuerar befolkningsmängden allt kraftigare i små orter och många är beroende av turism. Leksand är en av de orter som upplever en kraftig tillströmning av turister under sommaren. Stora ytor står tomma över vintern och påverkar livet i centralorten negativt. Kommunen strukturerar nu om sitt centrum och efterlyser flexibel gestaltning som passar både hög- och lågsäsong. Flexibel urban design innebär att offentliga miljöer ska vara förberedda på demografiska förändringar och tillgodose blandade målgrupper på lång sikt, utan att en hel omgestaltning är nödvändig.

När du arbetar med teckensnitt, vare sig du skapar ? eller helt enkelt väljer ett teckensnitt, finns det konsekvenser till följd av skapandet och/eller valet. Läslighet och läsbarhet ligger i hjärtat av teckensnitts utformning ? men principerna kring läslighet och läsbarhet är flexibla och kan komma att bortses ifrån, beroende på den tänkta kontexten för teckensnittet. Ett grepp om historiken bakom användningen av vissa teckensnitt, såväl som kunskap om de möjliga associationer de kan väcka är också av stor betydelse när man arbetar med teckensnitt.

Contemporary plant design can be examined by how it relates to two extremes - Nature and Art. This idea is explained by Noel Kingsbury in the book The Dynamic Landscape where he places designers and their projects on a gradient (Kingsbury, 2004). Nature, one of the extremes can be represented by a dynamic, species-rich plant design with native species and with nature as the ideal. The other extreme - Art implies a more static view on plant design. Here, the designs consist of colourful flowers, exotic species and cultivars with double flowers.

In Kenya the Maasai pastoralists have based their livelihoods on dairy production and the production goal is to maintain a sufficient milk supply throughout the year. The pastoral dairy production has two vital characteristics; breeding and milking. Traditionally, breeding is the men?s responsibility, while milking is the duty of women. Depending on this partition of chores between men and women, they also have different management routines, ambitions and strategies regarding the milk production.

När du arbetar med teckensnitt, vare sig du skapar ? eller helt enkelt väljer ett teckensnitt, finns det konsekvenser till följd av skapandet och/eller valet. Läslighet och läsbarhet ligger i hjärtat av teckensnitts utformning ? men principerna kring läslighet och läsbarhet är flexibla och kan komma att bortses ifrån, beroende på den tänkta kontexten för teckensnittet. Ett grepp om historiken bakom användningen av vissa teckensnitt, såväl som kunskap om de möjliga associationer de kan väcka är också av stor betydelse när man arbetar med teckensnitt. Forskning kring teckensnitt och läsbarhet har visat att en viss vikt ? för ett givet teckensnitt, är optimal för läsbarheten vid punktstorleken 10.

Världens energibehov förväntas ökar samtidigt som miljökraven blir allt hårdare. För att komma till rätta med klimatförändringarna och utsläppen av växthusgaser måste användningen av fossila bränslen minska samtidigt som energieffektiviseringar och förnybara energikällor måste öka. En större andel intermittenta förnybara energikällor på elmarknaden medför utmaningar. Finns det inget elbehov då det exempelvis blåser eller när solen skiner går den producerade elen förlorad, detta leder till att produktion och konsumtion av elektricitet måste ske samtidigt.För att förnybar energi ska kunna expandera men också effektiviseras måste samhället utveckla smarta elnät. Det finns olika uppfattningar vad som krävs för att skapa smarta elnät men elektrisk energilagersystem återkommer ofta i litteraturen.

This is a final thesis in landscape planning, at the Swedish University of Agricultural Sciences (SLU). The study examines the current phenomenon of amenity migration and the international discourse applicability of the a "Countryside dream" in a small neighborhood in Käglinge, part of the transit-oriented community Oxie just outside of Malmö in the southern part of Sweden. The critical starting point of the study is the how many planners idealize the dense city with its positive proximity qualities. However, since the late 1900s, many people have instead started to idealize living in more rural or naturally appealing landscapes, often just outside a bigger city, with good transit possibilities (both by car and bus as well as by train). The phenomenon of amenity migration ? the migration to a new, more appealing everyday environment considered to have more amenities, is very relevant today since many smaller communities are becoming more transit-oriented, allowing the inmigrants to work in some bigger, dense town while living in a small-scale, less dense semi-rural community. More dense transit-oriented communities are however also an ideal to planners in Sweden, but to what extent can Käglinge in Oxie ? a neither rural nor urban community - fulfill a possible countryside dream, and what role does the train station have in the in-migrants everyday life? The study has a theoretical starting point in literature regarding amenity migration, countryside ideals, representations of the countryside and the possible migrants themselves, giving a broad perspective on these related issues. The case study of Käglinge in Oxie is then presented, including interviews with Käglinges in-migrants.

Servera R&S AB is Sweden?s largest wholesale company within the restaurant and food service industry. Servera R&S AB is the daughter company to Axel Johnson AB, which in turn is a part of the Axel Johnson Group with Antonia Ax:son Johnson as the owner. Servera is a nation wide company with a business concept of offering a complete selection of merchandise and services to the professional food service market. The company is split into for different regions: the north region, the middle region, the southwest region, and the southeast region and has its headquarter in Stockholm.

This study examines the experiences and perspectives of after-school program teachers through a qualitative research approach. The purpose is to deepen the understanding of their experiences within the after-school setting and how these insights might contribute to the development of this environment. Semi-structured and narrative interviews were used for data collection, allowing a flexible and open conversational format where participants could express both concrete opinions and implicit thoughts. Following Ahrne and Svensson's (2022) argument, which emphasizes the importance of qualitative interviews in capturing experiences of individuals active within specific social settings, this method is considered well-suited for the study?s purpose. The narrative interviews provided the interviewees with the freedom to describe their own experiences in detail, while the semi-structured interviews ensured a foundational structure and opportunities for follow-up questions.