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5826 Uppsatser om Large and small audit firms - Sida 66 av 389
PRESS / PLAY. Ett studium av övergivna format och metoder för flerfaldigande genom grafisk produktion för musikdistributören Kyrkvägen Kassett
The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.
Banken som relationsskapare
Bakgrund: I och med att Basel II har instiftats i Sverige så måste finansiella institutioner beräkna sin marknadsrisk på sina portföljer. Detta kan göras genom olika VaR metoder. Dessa ger dock olika uppskattningar på marknadsrisken. De finansiella instituten får använda sig av den metod som de anser reflektera marknadsrisken bäst. Det finns dock ingen metod som utsetts till standard.Syfte: Syftet med detta arbete är att jämföra olika VaR-metoders skattning av marknadsrisken utifrån verkligt utfall, för att urskilja vilken metod som är funktionsdugligast.Avgränsningar: Denna undersökning inkluderar fyra olika VaR metoder.
Konsumtion av försäkringsbeloppet i ansvarsförsäkring : Är skadeståndslagens jämkningsinstitut tillämpliga?
Our digital society encompasses nowadays different channels, which includes social media where many users consider it as a platform where they can fetch news or exchange news and information. This leads to a large spread of news exchange in a very fast speed, which involves the global users within social media to be a part of this social interaction. This study is focused on how Twitter affects the usage of the user?s news consumption. By reaching out to our specific target audience, which includes Twitter users in Sweden, we made a web based survey with a content of relevant questions.
Smarta Elnät ? Modell och Marknad
The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.
Hur kan Vita Renen synas i snö? : En studie om marknadsföringsaktiviteter hos ett avlägset beläget litet företag
Background and Problem discussion: Consumers are reached by an average of 3000 marketing messages daily which proves that a company?s marketing needs to be strong and characteristic in order not to lose customers. It is of even greater importance that marketing reaches the chosen target group and is designed in accordance with the company?s vision and is shown where the target group sees it.Purpose: The aim of this bachelor thesis is to study how small businesses use marketing and to recommend appropriate marketing measures given their size, limited budget and secluded location.Method: This study has been made in accordance with a qualitative method with an analytical abduction approach using a case study where the case is Vita Renen. To achieve the aim of this study the authors combined secondary and primary data such as previous conducted research with interviews with the owners and staff of Vita Renen.Result and Conclusion: The result demonstrates that untraditional marketing would be the best option for Vita Renen because they are a company with limited marketing budget and this type of advertising is based on creative thinking and design on pre-existing resources.
Revisionsplikt : Harmonisering till EU:s maximivärde
Bakgrund: År 2006 så initierade regeringen en utredning gällande slopandet av revisionsplikten i Sverige, som en del i att anpassa sig till EU:s direktiv. Regeländringen gick igenom år 2010 och små aktiebolag i Sverige fick möjligheten att välja bort revision. Efter slopandet av revisionen har diskussioner angående en ytterligare harmonisering mot det högre gränsvärdet i EU förts. Detta ledde in oss på forskningsfrågorna: Hur kan intressenter i Sverige påverkas av en eventuell framtida höjning av gränsvärdet? Vilka möjligheter har intressenterna att anpassa sig till effekterna av en höjning av gränsvärdet?Syfte: Syftet med studien är att undersöka de effekter en höjning av gränsvärdet för revision har för de tre signifikanta intressenterna; kreditgivare, Skatteverket och aktiebolag.
Utveckling och utförande av frekvensstudie vid Rapid Granulator AB
The object of this examination project is to produce a method of work sampling at Rapid Granulator AB. The aim is to perform the method at the company and evaluate if it is executable. The study is delimited to the basic construction of the 45-series in the assembly hall.Preparations to produce the method of the work sampling resulted in definitions of activities, a form and a product tree. Several days were spent studying the assembling to learn and understand the entirety.The work sampling result showed a large amount of no value adding time that was used in the assembling. Some of the activities could be reduced and we observed some problems during the assembly process.
Etablering i främmande kulturer : En fallstudie över små svenska tekoföretags etablering i Spanien
This bachelor of economics paper discuss that the increasing globalization has put the small companies in the Swedish textile and clothing industry in a situation where internationalization has become a necessity. Furthermore has the European Union lead to that this type of companies has to seek growth on foreign markets with great socio cultural distance from the home country, Sweden. Nowadays there?s no time to internationalize in the same course of action like before. Before, the Swedish companies begun their operations abroad in fairly nearby countries and only gradually penetrated more far-flung markets.
Demand and perception of fertilizer : among small-holder farmers in Kenya
Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.
Supermarket Strategies : Kvalitativ studie av Ica Maxi, Coop Forum och Citygross konkurrensstrategier
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.
Kyrkorummets budskap : En studie om samspelet mellan kyrkorummets inredning och kyrkobesökaren ur ett miljöpsykologiskt perspektiv
In this essay there will be four text books from grade 1 studied, the first one are from the year 1976 and it will be going forward to the year 2012. The aim of this study is to see how the genders are depicted and represented, as well as what roles the genders are given. I do also want to see if there is a notable change in this over time. I will be doing a study based on the quantity of the contents, and I will also be doing a critical discourse analysis.The result of the study showed that there were more gender-based constructions that referred to women in all of the four books, which indicates that women are represented more often in these reading books. It is most common to portray the genders in their stereotypical roles, which again are present in society, but sometimes these roles are depart from what?s present in society.
Kvoterad föräldraledighet - Jämställdhet eller tvång?
The essay?s purpose is to illustrate the topic of parental leave and the distribution of the domestic work in the households. Furthermore this essay aims to investigate the following questions:§ Which factors will be of importance while considering how to divide the parental leave?§ How do families with small children distribute the domestic work?§ What are the opinions regarding equal allocation of parental leave quotas in families with small children?We have used a quantitative method to gather our empirical data. Surveys were handed out to parents visiting six ?Öppna förskolan? in Örebro.
Det verkliga värdets värde : IAS 40:s påverkan på redovisningens värderelevans
I denna uppsats undersöks hur värderelevansen i nordiska förvaltningsfastighetsbolags redovisning har påverkats i och med införandet av IAS 40,och värdering till verkligt värde den första januari år 2005. Värderelevans mäts i denna studie i styrkan av samvariationen mellan redovisningsposterna eget kapital och resultat och bolagens marknadsvärde.Alla förvaltningsfastighetsbolag som har funnits listade på Nasdaq OMX Nordic small-, mid- och large cap under samtliga av undersökningsåren (2000-2013) ingår i studien. De bolag som har noterats under undersökningsperioden ingår inte i studien, inte heller de bolag som varit registrerade under hela perioden men som bytt företagsinriktning till förvaltningsfastighetsbolag under den undersökta tiden ingår i studien.Den undersökta tidsperioden delas in i tre mindre perioder. En period som representerar läget innan införandet av IAS 40 (år 2000-2004) och två perioder som representerar läget efter (år 2005-2009, år 2010-2013). Studien genomförs med hjälp av multipla regressionsanalyser där de olika perioderna skiljs åt med hjälp av dummy-variabler.Studiens resultat visar att värderelevansen har ökat mellan period 1 och period 2.
Betydelsen av förändringar i DuPont-komponenterna för framtida operativ lönsamhet
The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..
Arbetsbelastning hos flygledare: utveckling av belastningsenkät för flygledningsarbete på mindre flygplatser.
In this thesis, it is investigated if it is possible to create a common factor of the work tasks done by an air traffic controller, which then can measure workload. This will lead to the development of a tool to measure workload at small airports. In the research project a questionnaire is created to measure the different tasks an air traffic controller has. The same questionnaire will also measure the number of environmental factors that exists around the air traffic controller. To measure the validity of the questionnaire, the authors are using NASA-TLX.