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5826 Uppsatser om Large and small audit firms - Sida 29 av 389

Vattenkvarnar - en studie om Hjul- och skvaltkvarnar och deras förekomst i Fulltofta socken

This rapport handles the presence of two kinds of watermills in the Swedish landscape. The first is a small type with a horizontal shovel blade and the other a bigger kind with a vertical standing shovel scoop. The rapport seeks for information of their capacity and how long they existed as flour producing units. A important issue is how small can a brook be and still run a mill. Finally the reasons for their disappearance in one selected parish is shown..

Framtidens lagefterlevnadsverktyg hos små och medelstora företag : en behovsanalys

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

Värderelevansen av Bokföringsdata - samband mellan immateriella tillgångar och marknadsvärde

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Ytbearbetning av ersättningssten för kulturhistoriska byggnader

The study investigates questions and considerations emerging when stone in historic buildings needs to be replaced. The focus is on the surface treatment of stone in sandstone façades in pre-industrial buildings. That means buildings constructed by traditional methods and craftsmanship without the use of modern technology.The research issue originates from the extensive stonework that is planned for the façades of the Stockholm Palace. The project includes the replacement of large quantities of damaged stone to newly cut stone. This raises the questions about the use of modern and rational methods for surface treatment on the replacement stone.

Konkursprognostisering : Tillämpning av en konkursprognosisteringsmodell på små svenska aktiebolag

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

ISO 14001 : En genomgång av SSAB EMEA Oxelösunds miljöledningssystem

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

Employer Branding i små företag: En studie i hur små kunskapsintensiva företag kan förbättra sitt Employer Brand genom att tillämpa HR-modellen People Capability Maturity Model

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

GPS-­baserad virtuell geografisk inhägnad för mobil enhet

The aim of this paper is to find an algorithm to establish and maintain a virtual enclosure around a mobile unit. The area may take any form and should be scalable up to and including national borders. The enclosure is managed on the mobile unit. The target system is Android. Smartphones, tablets and more recently, cameras is examples of mobile units.

Det ansiktslösa ägandet, en pådrivare av utdelningar?: En studie i hur det institutionella ägandet påverkar svenska börsbolags aktieutdelningar

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

Optimal design av strukturer - Utvärdering av problem och lösningsförslag inom topologioptimering

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.

Biomassauttag vid delkvistat sortiment i klen gallring

The purpose of this study was to estimate the removal of biomass in connection with thinning operations in young stands that are dominated by small diameter trees. The economy of such operations depends on the products generated as well as the performance of the harvesting systems. Conversion tables designed to predict the outcome based on harvesting method was another goal of this study. Removal of biomass affects the nutrient composition of the site. Therefore it is a purpose that this study will provide researchers with some variables that can be utilized when studying this aspect. Trees were harvested and divided into bunches based on diameter.

Kundtillfredsställelse bland småföretagare: en fallstudie på Handelsbanken och Skandinaviska Enskilda Banken i Skellefteå

The purpose of this thesis was to study local bank offices work with customer satisfaction. A case study concerning two local bank offices was made, the cases were based on interviews with the managers at the bank offices. The research questions that we wanted this thesis to answer was how local bank offices create customer satisfaction among small business customers, and how local bank offices assess customer satisfaction among small business customers. The study showed that local bank offices find customer satisfaction among small business customers important and use complaints as the primary source in the process of creating customer satisfaction..

Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.

Dokumenthantering i företag och organisationer: En fallstudie på Volvo Cars i Uddevalla

The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

Etablering av småskaliga biogasansläggningar i utvecklingsländer - kriterier för framgång

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.

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