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5826 Uppsatser om Large and small audit firms - Sida 27 av 389

Organisering av bibliotekssamlingar i Medelhavsområdet ca 2500 f.Kr. 400 e.Kr.

The purpose of this paper is to examine the ancient library organisation in the Mediterranean area. The focus of the study is if they used catalogues, marked their material and their methods for shelving. During the ancient period the people used to write on clay tablets, parchment- or papyrusrolls and codex, which was significant for the organisation. The method, which I use, for the examination is based on criticism of the sources, how the modern scholars has interpreted ancient remains and texts. The study shows that the first evidence for library organisation is from Mesopotamia 2350 BC.

Svansbitning hos grisar, arv eller miljö?

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

Alice Springs drivet av solenergi - En jämförelse mellan solceller och Stirlingsystem

In the middle of Australia there is a city called Alice Springs. The city has one of the highest amounts of daily sunshine hours and sun irradiation in the world. The Australian Government runs a project called Solar Cities, and Alice Springs is one of the participators. The main part of the goal with the Solar Cities project is to increase the amount of electricity generated by solar power and by doing that lower the impact on the environment. This thesis examines the possibilities for construction of a large scale solar power plant in Alice Springs. This is done to determine the potential of creating a more sustainable energy system in the city.

Vilka effekter har lojalitetsprogram på kundlojalitet? : En studie om frequent flyer-program och deras effekt på kunderna

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Varumärkesbyggande inom småföretag: en fallstudie om hur småföretag skapar värde genom sitt företagsnamn

This thesis intended to examine how small enterprises within the retail industry work with brand building of their corporate name. More specifically it intended to examine how they do to choose corporate name and corporate logotype, and how they work to create a desired corporate image. A case-study was performed with three case-companies from different industries. The method was deductive as the empirics were brought in with starting-point in the theoretical frame of reference. The study showed that there are differences in the way small enterprises within the retail industry work with the brand-building of their corporate name.

Teknik för egen foderberedning :

There is an uncertainty in the market for grain forcing the meat/milk producers to review alternative feeds to a larger extent, in order to get control over the feed costs. This has led to that the meat/milk producers need to have a good knowledge regarding how the different feeds influences the animals and which technical equipment to use for handling. For those that produce their own feedmix, there is a need to put interest in new crops and their characteristics to be able to get the knowledge of what is required for their own production. It is beneficial to keep an open dialogue with advisors to be updated in new crops and new technology for feeding. When mixing feed at farm level, the legislation is not very clear since it the target group is large scale mixing plants. We have brought up the most important rules and regulations from the EU parliament Council as well as the ones from the Swedish Board of Agriculture (SJV), regarding feed mixing on farm and factory level. We have studied beans and pea at two different moisture levels, in order to evaluate how the moisture level affects the distribution of particles when milling with a plaitmill and a hammermill.

FOREIGN DIRECT INVESTMENT OF SWEDISH FIRMS TO THE CHINESE MARKET

Since the Chinese economy?s reform in 1980, it has been attracting enormous foreign investments. Many Swedish firms from different sectors such as technology, manufactory production, consumer, service industries and so on, had started their investments in China. China has become the first choice for global manufacturing due to the huge market, continuous economic growth, stable political situation, sound investment environment and the WTO membership. In addition, China's enormous potential in finance, service, infrastructure, telecommunications, wholesales and retail industries will also attract a great deal of foreign capital.

Materialvagnstransport

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Framtidens kongresshus : Stadsbyggnadsvisionen i Jönköping

Since a couple of decades the community of Jönköping has worked out an urban vision of how the city should be appropriated expanded. The prospect extends to around year 2040 and deals with the area south of lake Munksjön in Jönköping, Sweden. Today there is a proposal of how this would look like and what main public functions that should be located there. One issue in the so-called urban vision 2.0 indicates a congressional building. This report describes how such an object can be designed according to the urban vision conditions.The work is focused on three main themes;* Architectural concept and a modern form of expression.* A functional attractive congress building in a new planned town centre.* General concept of a realistic structure system that meet the spatial and architectural possibilities.Various concepts in the meeting industry and in the architecture field are identified in order to understand the concepts and ideas with today´s congress buildings.

Vad räknas som mjuk balansering? Om Venezuelas ambitioner att minska amerikanskt inflytande

This thesis deals with the concept of soft balancing, traditionally defined as the diplomatic means of restraining a dominant state's ability to exercise its military power. As the dominant power in today's unipolar system, the United States, and other states? behaviour towards it, is the focus of analysis. The aim of this thesis is to explore the possibilities of developing the concept of soft balancing so as to include strategies to restrain also the political and economic capabilities of a dominant power. The thesis also considers the possibilities of soft balancing that small states ? to a large extent overlooked in existing theories on the subject - can possess.As a state with policies that aim to reduce the U.S.

Folkbibliotek och källkritik på Internet: En deskriptiv studie av folkbibliotekens granskning av webbplatser

This Masters thesis aims to examine how Swedish public libraries deal with the new challenge of evaluating web resources. In order to study this we have asked staff involved in gathering links for the libraries web sites to participate in a survey concerning how they go about choosing links. Apart from trying to capture this procedure it has been our purpose to establish whether the libraries feel they should provide their patrons with evaluated links at all and in what way they are influenced by other libraries or other main figures involved when choosing a link. We were also interested in the differences between libraries with large and small link collections. When defining evaluation, we have only focused on content.

Utformning av sättverktyg

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Samspelet mellan revisorn och klienten : En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Anläggningsmaterial för landskapsarkitekten ur miljösynpunkt

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

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