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5826 Uppsatser om Large and small audit firms - Sida 62 av 389

Long-Term performance of Swedish IPOs - 1990-2002

We have performed a study much similar to Ritter?s (1991) about long-term aftermarket performance of IPOs on the Swedish market during the years 1990 to 2002. The study resulted in evidence for that Swedish IPO do underperforms their benchmark-portfolios during a 36-months period. Though, the grade of underperformance depends of the chosen benchmark. The study is mainly focused on a particular benchmark, a portfolio of non-issuing firms matched by size and sector.

Den interna informationshanteringen inom äldre- och handikappomsorgen i kommundelen Viskafors

The purpose of this thesis is to explore how the internal information processing and management is carried out within a unit of Viskafors municipality. Furthermore, to explore and make recommendations of how the organisation can improve its internal information management. To get a full picture I have interviewed people at different levels of the organisation. The main findings showed that there was a dysfunction in the internal information processing and management. For example the study showed that the internal information did not reach out to the different parts of the organisation due to insufficient information processing.

Message sent : - SUDD AB:s interna kommunikation i den digitala tidsåldern -

AbstractTitle: Message sent ? SUDD AB:s internal communication in the digital age (Message sent ? SUDD AB:s interna kommunikation i den digitala tidsåldern)Number of pages: 40 (44 including enclosures)Author: Lea KaufmannTuthor: Göran SvenssonCourse: Media and Communication Studies CPeriod: HT 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: Analyze whether a small long distance company such as SUDD AB can obtain a well-functioned internal communication by using new communication technologies.Material/Method: The analysis is based on qualitative interviews with SUDD AB:s complete staff.Main results: Proven that internal communication is a complicated and very important process also within a small company. New communication channels do not necessarily guarantee an uncomplicated and efficient internal communication but the need to collaborate with old-fashioned channels persists.Keywords: communication, information, channels, effects, content, effectiveness.

Utökad möjlighet till skuldsanering för enskilda näringsidkare ? Effekterna av lagändringen i skuldsaneringslagen (2006:548)

Sammanfattning Titel:                           Utökad möjlighet till skuldsanering för enskilda näringsidkare ? Effekterna av lagändringen i skuldsaneringslagen (2006:548)Datum:                        2011-06-09Lärosäte:                     Mälardalens Högskola, VästeråsInstitution:                  Akademin för hållbar samhälls- och teknikutvecklingNivå:                           Magisteruppsats i företagsekonomi, 15 hpFörfattare:                   Sandra Kohlin och Lina LindbergHandledare:                Leif CarlssonExaminator:                Cecilia LindhProblemformulering:   Kommer lagändringen i skuldsaneringslagen att uppfylla sitt syfte? Vilka effekter kommer förändringen i skuldsaneringslagen att medföra för enskilda näringsidkare?Syfte:                          Syftet med magisteruppsatsen är att beskriva den kommande lagändringen i skuldsaneringslagen (2006:548) rörande näringsidkare. Syftet är vidare att undersöka om lagändringen kommer att uppfylla sitt syfte samt att belysa och undersöka de troliga effekterna av dessa förändringar.Metod:                        En kvalitativ metod valdes till uppsatsen för att få en mer djupgående förståelse av ämnesområdet. Personliga intervjuer har genomförts för att samla in det empiriska materialet. För att komma fram till uppsatsens slutsats har referensramen och empirin jämförts med varandra.Slutsats:                      Syftet med lagändringen är att utöka möjligheten för näringsidkare att antingen starta upp igen efter ett misslyckande eller att fortsätta bedriva verksamhet.

Investeringar i småskalig vattenkraft vid befintliga dammar : - En studie av teknik-, ekonomi- och miljöfrågor

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

Ökad resurseffektivitet i kraftvärmesystem genom säsongslagring av värme

Increased resource efficiency in an energy system could result in large economic and environmental benefits. Tekniska verken i Linköping AB (Tekniska verken) is responsible for the district heating network in Linköping. Their vision is to create the world?s most resource efficient region. An important step towards this vision is more efficient usage of produced heat, something which could be achieved through integration of a seasonal heat storage in the energy system.

Accessoarer för framtidens kontor

This thesis investigates if a system for small scale electricity production located in anurban environment can be profitable. The work has been divided up into two parts,one extensive literature study and one case study. The purpose of the literature studywas to investigate the area, resulting in a choice of which technology to be studied indepth in a case study.In the case study a system containing small scale wind turbines and photovoltaicsmounted on Gränby Centrums roof was examined. From data containing wind power,wind direction and total irradiation, possible production from a system weresimulated. Three products of each technology were examined in the simulations.From the simulated production an economic analysis was carried out, this toinvestigate if a system is profitable.

Att förstå medborgardialoger från olika perspektiv

The aim of this study was to describe and analyze the problems caused by students that characterize themselves as highly sensitive. The issue of high sensitivity and other categorizations are fiercely debated in the research. This empirical study was conducted in light of literature about high sensitivity, pedagogies, and interview methods. The students answered questions about what makes them categorize themselves and how they believe that the categorization affects their learning and social development. They also responded to questions about what they consider appropriate measures to improve their situation.

Revisionens vara eller icke vara Det är frågan?

SammanfattningMagisteruppsats i företagsekonomi, Handelshögskolan i Jönköping, VT 2012Författare: Sigge KleenTitel: Revisionens vara eller icke vara, Det är frågan? Bakgrund och Problem: 2010 avskaffades revisionsplikten för de minsta aktiebolagen i Sverige, syftet var att hjälpa mindre företag med kostnadsbesparingar då revisionen ansågs som betungande. För att inte förändringen skulle bli för stor för samhället valde regeringen att sätta gränsvärdena för vilka företag som fick omfattas av frivillig revision relativt lågt. Genom SoU 2008:32 kan utläsas att en trolig utveckling i EU är att gränsvärdena för vilka företag som får undantas av revisionsplikten kommer att höjas i framtiden varav frågan är hur de svenska företagen ser på denna utveckling.Syfte: Syftet med uppsatsen är att få ett klarare perspektiv på hur företagsgruppen som idag omfattas av revisionsplikt men som vid en eventuell lagändring till EUs maximala gränsvärden inte kommer att omfattas ser på revisionsplikten och revisionens roll i sin helhet. För att få en helhet i huruvida företagen kan påverkas av att bortse från revision är syftet också att undersöka hur företagets intressenter skulle ställa sig till att företaget inte längre påvisade en revision.Avgränsningar: Uppsatsen berör företag mellan dagens satta gränsvärden och EU direktivets maximala undantag.

Identifiering av merva?rden i EPC-projekt

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Small scale pig production in Takeo province ina rural area of Cambodia

Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.

Kan förändringar i bottenfaunan påvisas två år efter en bäckrestaurering?

The aim of this work is to analyze if a change in the benthic community can be detected two years after a restoration of a small stream. The samples were taken in a small stream at Tinnerö Eklandskap just south of Linköping. In addition to the restored area, two reference sites upstream and downstream of the restored area were sampled to compare to the restored site. The method used for sampling of benthic fauna in the stream was kick sampling. ASPT, Berger-Parker and Renkonen-indices were used to find out if there was any difference between the reference areas and the restored area.

Mäklaryrket ur ett jämställdhetsperspektiv

The Profession of Real Estate Agents has by tradition been a male profession. However during later years the profession has changed. It is now many young women that are pursuing a career as a Real Estate Agent.In the light of this background we have researched how Real Estate Agents employed by Fastighetsbyrån and Svensk Fastighetsförmedling perceive their profession from an equality perspective.The investigation has been limited to include the counties of Värmland and Närke and have been conducted by interviewing Real Estate Agents of different age and sex and the managers of the firms.The study show that the Real Estate Agents perceive their profession in a positive way and that the work is divided equal. However it emerged that there were a division regarding different real estate types in certain agencies. The Real Estate Agents believe that the gender of the manager is of no importance.

Lantbruk i framtiden : ett praktikfall

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

Har profitkvoten i Sverige fortsatt att falla under 2000-talet? : En marxistisk analys av nationalräkenskapsdata 1850-2011

Syfte: Syftet med denna uppsats är att undersöka i vilken utsträckning av goodwillposten som kan förklaras av innovationsförmågan i svenska börsnoterade företag.Inledning: Goodwill är en immateriell tillgång och uppstår i samband med företagsförvärv. På senare år har posten fått en stor betydelse och den ger även ett uttryck för framtida ekonomiska fördelar. Goodwill är svårdefinierat eftersom att posten exempelvis kan innehålla kundrelationer, varumärken, bra rykte etc. I dagsläget är innovation en viktig faktor för företag och har stor betydelse för ekonomisk tillväxt. Företagens innovationsförmåga borde därför ha en påverkan på goodwillpostens värde.Metod: I denna studie har en kvantitativ undersökning gjorts.

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