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5826 Uppsatser om Large and small audit firms - Sida 19 av 389

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..

Svensk livsmedelsexport : hur upplever svenska livsmedelföretag exportmarknaden?

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.

 Basstation-FUMO 3

Through the ages mankind has developed and tested a cascade of varying weapons ofwar, large and small, and has has striven to push these creations to the limits of theirtime. A grand example of this are the medieval siege engines that have changed shapeseveral times over the centuries. After all this time the eciency of these siege engineswill have reached their peek.

Risker och osäkerhetsfaktorer ? Upplysningsskillnader mellan halvårsrapporter och årsredovisningar

Bakgrund och problem: I och med finanskriserna har intresset ökat för företagens utlämning av upplysningar kring risker och osäkerhetsfaktorer. Variationen av mängden av risker samt utförligheten i hur dessa beskrivs kan skiljas mycket åt, då de företag som följer ÅRL vid sidan av IFRS måste redovisa sina väsentliga risker och osäkerhetsfaktorer. Företag, som enbart följer IFRS, har inte detta krav och har därmed möjlighet att inte redovisa vissa risker.Syfte: Syftet med uppsatsen är att få en inblick i hur företagen upplyser om sina risker och osäkerhetsfaktorer och vilka och hur många risker och osäkerheter som man upplyser om. Detta för att få en bredare syn på vad företagen anser att dessa termer betyder, vad som ingår i dem och hur företag generellt kommunicerar ut sin riskrapportering.Avgränsningar: I denna studie analysera företag noterade på Stockholmsbörsens Large, Mid och Small Cap-listor, som har publicerat en årsredovisning för 2009 samt halvårsrapporter från 2010.Metod: Genom en kvantitativ innehållsanalys undersöktes 122 börsnoterade företags årsredovisningar och halvårsrapporter från 2009 ? 2010.

Environmental impact assessment of energy recovery from food waste in Singapore : comparing biogas production to incineration

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

Olika branscher, samma reformer? : En studie om trender inom inköp

Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

Bestyrkande av hållbarhetsredovisning : kostnad & nytta

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Effektivitetsundersokning av medeltida kastmaskiner

Through the ages mankind has developed and tested a cascade of varying weapons ofwar, large and small, and has has striven to push these creations to the limits of theirtime. A grand example of this are the medieval siege engines that have changed shapeseveral times over the centuries. After all this time the eciency of these siege engineswill have reached their peek.

Alla ska va med... : En essä om storarbetslag, modularbete och dess förutsättningar och konsekvenser

I begin my essay with a story that illustrates how a preschool activity organized on a modular work can be perceived. I describe how the environment has been rebuilt and modified to accommodate one large group of children instead of two smaller groups as before. Management´s justification for the change is that it is carried out to give the children better conditions for their learning, but my understanding is that it also hampers preschool-teachers´ abilities to implement their assignment.I try to understand what benefits module work by examining what well-known researchers believe is important for children´s learning in environmental and preschool teacher´s importance. When I use what I have learned to analyze my story, my opinion is that the change of the preschool activity not have just a positive impact but also entails that preschool teachers find it difficult to be present and in interaction with the children as several well-known researchers notes is important for children´s learning. I discuss how a large and rich environment at the same time can be perceived as incalculable for teachers, which can result in not all of the children being paid attention to in the preschool activity.

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..

Freight forwarding firms (3F), stuck in the middle or outpacing the competition

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

Brucellosis in small ruminants : a seroprevalence study in peri-urban farming around the region of Dushanbe, Tajikistan

The mountainous Central Asian and former Soviet country Tajikistan is the least advantaged country economically among the former Soviet Union states. Approximately 6.5 % of the land is arable in a country where roughly 80 % of the households typically own small numbers of sheep and goats. Management practices and animal husbandry in the villages such as uncontrolled breeding, mixing of animals on pastures favor transmission of infectious diseases. Brucellosis is a zoonotic bacterial disease caused by Brucella spp. The disease is endemic in Tajikistan. B.

Revidering av rockdatabas

Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.

How to build a rein tension meter

A large part of the interactions between horse and rider during horseback riding takes place through the reins and the bit and devices for measuring the tension on the reins, rein tension meters, has fairly recently been developed. To safeguard the welfare of the ridden horse riders need to be aware of the rein tension they apply and actively work to decrease it. Furthermore, there is a need to develop the study of rein tension through new techniques and refined analysis procedures. A good-quality rein tension meter should be small in size, sensitive, durable and as accurate for light rein tension as for strong forces. Rein tension meters used in research on horse and rider interaction commonly depend on strain gauge technique for generating rein tension data.

Kan en periodiseringsbaserad investeringsstrategi effektiviseras med hjälp av fundamental analys?

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

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