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Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.
Säkrare träning med rätt redskap.Utveckling av avlastande redskap vid knäböj iSmithmaskin.
The purpose of this thesis was to examine if there where fallacies in the design solutions for the business system IFS Applications from a user perspective, and if so, correct these from a cognitive science approach.Data collection consisted of three main portions. These where; workshop, individual interviews and observations. The collected data was analyzed and resulted in identification of two main areas in the application that where found lacking.The result of the study showed that the usability for processing large amounts of data and the lack of customization where the main flaws in the application. Two low fidelity prototypes where created with the purpose of rectifying the underlying flawed design solutions that where identified from the collected data..
Gränserna mellan ornamentik och improvisation är flytande
The catchphrase this project has been; the boundaries between ornamentation and improvisation are fluid.My aim was to focus on my work process, giving me the space and time so develop my design further regarding shape, color and combination of different styles in patterns.This is an explorative project where patterns were created without a predetermined product of which the patterns would be applied. In a later stage the character of the pattern determined which product that would be most suitable for application.It resulted in a collection of patterns for wallpaper and clothing. The motives are foxes, geometrical shapes and squares from a notebook. These motives form an ornamental expression in the patterns with the purpose of embellishment and therefore increase the emotional value of the product..
Tidsåtgång i mjölkproduktion under betessäsong : inflytande av besättningsstorlek, samt mekaniserings- och automatiseringsgrad
Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.
Hur håller sig skogsentreprenörer uppdaterade gällande författningar och föreskrifter?
Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..
My First Sneakr. Barnskor
Children shoes today is designed with the idea that there feet need a lot of support.Due to this the shoes are stiff all over and children are not recommend to wereshoes when they learn how to walk1. It is also quite difficult to squeeze there feet into these shoes.My project is about minimizing the gap between learning how to walk bare footindoors to take the first steps outside. And while doing that create a collection ofshoes and create a new brand; My First Sneakr.My First Sneakrs is inspired by retro sneakers, hiphop- and street culture. Theshoes are colored with attitude and the models are unisex. The outsoles are soft tomimic the bare foot feeling.The shoe has an opening feature in the back, making it easy to put on.
Hållbar vattenförsörjning i områden med vattenbrist : Sustainable water supply solutions for areas affected by water shortage
In some coastal areas in Sweden water shortage sometimes appears because the withdrawal of groundwater is greater than the groundwater recharge. It creates a situation where the available groundwater is insufficient to support residents and businesses with drinking water. The high withdrawal of groundwater also creates a risk for saltwater intrusion to drinking water wells. The problem most commonly occurs during the summer when the groundwater recharge is low, but the population is high, due to tourism and summer residents.The purpose of this study was to investigate how local water supply in areas affected by water shortage can be solved as sustainable as possible. The work was divided into three parts where the first part comprised of a literature review on water systems in which four different options were investigated: artificial groundwater recharge, rainwater harvesting, desalination and water reuse.
LEDA - Stolen som representation ett utforskade arbete om mervärde genom estetik och funktion
LEDAthe chair as representativean exploring work on added value throughaesthetics and function.The project deals with portraying a chair. A chair thatwill raise questions regarding added value, questioning oursurroundings and not taking things for granted. Through anumber of properly selected words, I have built a collectionof objects that possess the basis of a chair. The words arebased on sources of inspiration; I picked up over the yearsand can be seen as a part of me and my inner self. QuestionsI asked myself concerns the impact of aesthetic and how itrelates to the function.
Holmes och Watson ? Ett Queerläsningsäventyr : En undersökning av maskulinitet och sexualitet i Sir Arthur Conan Doyles The Memoirs of Sherlock Holmes
This thesis is a queer masculinity reading of Sir Arthur Conan Doyle?s short story collection The Memoirs of Sherlock Holmes (1894). The analysis focuses on the dissonances, tensions and queerness that reside within the text itself. This has been done from my problem statement: How is Sherlock Holmes and John Watson?s sexuality and masculinity portrayed within the boundary of the text? What is being said, what is hidden, and what is dealt with silently? To reveal these queer parts this analysis has been focused around five themes: the late Victorian male, the Woman, countertypes and decadence, the homosocial sphere and sexuality.
Kartläggning och analysering av produktionsplanering av order med specialkvalitet hos Stora Enso Packaging AB
This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.
Textens spegel till Narcissus´minne : Ett betraktande av den egna skrivprocessen
In this essay I analyse three of my own texts included in an unpublished collection entitled till Narcissus' minne. Genres are discussed and a detailed study of how the writing process has progressed is done. The essay does not follow any specific literary or scholarly method of analysis, but to some extent the sphere of interpretation is explored. By associative interpretation the special logic of dreaming, the activity of the unconsciousness and the expansive accessibility of the memories, which characterize the texts, is traced. These structural features open a link to the way of psychoanalytical interpretation, but the essay does not strive for a complete account.
Lamellflotation
This thesis investigates young people´s (16-21) preferences in reading through a survey including interviews and questionnaires. The groups attitudes towards reading and libraries, their reading and library habits, and to what extent eight libraries had bought the preferred literature were also examined. Some reports from the 80´s were used to find the changes. The result shows that youngsters read and visit libraries somewhat more frequently. Trivial literature is not as dominant, more teenage-books were read.
Lärares kunskaper om dyslexi
Dyslexia is a functional problem, affecting the ability to read and write. As future teachers, we will meet students with dyslexia. The purpose with this exam study has therefore been to describe dyslexia and its causes. Another purpose was to find out ? from the perspective of a teacher ? what experienced teachers know about the problem and how they in practical work can enhance the learning process for students with dyslexia, both individually and in class.
Madame Brilliant
Jag har i mitt examensarbete gjort en kollektion kläder till den fiktiva Madame Brilliant, baserad på färgstarka personligheter som bl. a Anna Piaggi och Elsa Schiaparelli. Slår man upp ?glamourös? i en svensk-fransk ordbok finner man glamourös heta brilliant och det är just glamour mitt examensarbete handlar om, vardagsglamour.Jag har till Madame Brilliant skapat drömgarderoben. De plagg den excentriska kvinnan alltid drömmer om men aldrig hittar ute i butikerna; Färgstarka feminina kappor, klänningar och hattar att bära till vardags.Jag har i mitt arbete lagt stor vikt på färgkombinationerna, därför är stylingen och de små detaljerna mycket viktiga.
Keramisk List : produktutveckling för Askersunds Kakelmakeri
In this report presents a thesis by Frida Altskog performed in collaboration with Askersunds Kakelmakeri. The project?s goal has been to produce a ceramic ledge after the company?s specifications. The company?s desire and production facilities have been in focus.