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741 Uppsatser om Lost audit fees - Sida 26 av 50
Ompositionering av ett etablerat varumärke : Hemtex ompositioneringsprocess samt studie av konsumenternas uppfattning
The competition for customers in today?s society is growing rapidly. Companies invest a great amount of time and recourses to establish and preserve a strong brand. Repositioning is a process that today is necessary for virtually all brands at some point during its lifetime and is about to change a customer's perception of a brand name, by changing its associations. The goal is to create a new, stronger position for the existing brand.
Integritetsperspektiv på självhämtningshyllor ? En fenomenografisk studie om högskolebibliotekschefers uppfattningar av självhämtningshyllor
The purpose of this Master thesis is to examine how college library managers perceive shelves of book reservation system in an integrity perspective. Privacy is an important part of everyday life in the society of today and according to some people, for example a former library lawyer in the Swedish Royal Library, these shelves conflicts with the Swedish law of Secrecy (Sekretesslagen 9 kap. 22 §). I am therefore interested in how they perceive this system: what weaknesses and strengths it has, why they implemented it, how they have interpreted this law. To answer this I have used a qualitative method called phenomenography and done interviews with five college library managers.
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.
Verksamhetsstyrning : en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.
Revisorn och penningtvätt : - En studie om hur revisorer tillämpar lagen om penningtvätt
AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate: May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.
En gång missbrukare, alltid missbrukare? : En studie om före detta drogmissbrukares upplevelser av stigma
The subject for our bachelor thesis is how sugar is portrayed in Aftonbladet. By analyzing newspapers from 1995 and 2013 we wanted to research if the portrayal of sugar has changed during the years. We have noticed that there is a trend of being healthy and fit today. ?Strong is the new skinny? is a quote we can see in social media and on blogs today.
Ulla Molin - Östbergs trädgård i Lund
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.
Gridens svar på överlevnad : -en studie om revisorers beaktning av fortsatt drift
An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.
Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008
During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.
"Det blir vad man själv gör det till" : -En kvalitativ studie om ensamhet och livskvalitet bland äldre.
Abstract This is a qualitative study of elderly people's experiences of loneliness and quality of life. Also the relationship between loneliness and quality of life are examined. Previous research has shown that social loneliness is about when the social context are lost while emotional loneliness can occur with the loss of close relationships. Quality of life is about a sense of connection but also the quality of life arises in the difference between the expectation of what one is and what one wishes to have. This study has shown that the interviewees preferences, activities, social networks and low expectations on their life situation makes interviewees perceive themselves to be less lonely and have a good quality of life.
Lokalisering av skidor i lössnö : Självständigt arbete i Teknisk Fysik
This report studies the possibility of using some sort of radio sender and transmitter in order to position skis lost in powder snow. It is concluded that a RF-solution on the 433 MHz frequency should be the most efficient. Different forms of directional antennas are examined and studies show that in theory the best suited is the so called ?Yagi-Uda antenna?. A solution based on using a Receive Signal Strength Indicator value together with the above mentioned directional antenna is developed.
Fången mellan två världar : Sektavhoppares psykosociala problematik
The purpose of this thesis is to study the personal problems that can occur when defecting from a destructive cult, and what kind of support you may need from social authorities. The aim is to develop guidelines for social workers who are in contact with sect defectors. It?s a qualitative study based on interviews with six defectors from Jehovah?s witnesses. The results shows that all the defectors that have been interviewed have had anxiety problems, lost contact with friends and relatives, low level of education, and low self esteem when defecting or after.
Differentiering och framgångsfaktorer på en ständigt växande marknad : Undersökning av bemanningsbranschen
Today it is mandatory for every college or university student to pay a union fee to their student?s union. The fee is mandatory and is a payment for writing examinations, receiving grades. The fees purpose is also intended to secure the education quality and student influence. In the presence of the abolishment of the union fee the Swedish student?s unions stand before an uprising competition between themselves and most likely a decrease in membership.
En studie om hanteringen av Rasbiologiska institutets samling och känsligt material vid Uppsala universitet
The Swedish institute of racial biology was the first of its kind in the world. The purpose of their activity was to gather information about the different kind of racial characters of the Swedish population. They did this by traveling around the country gathering pictures and statistic information. In 1958 it was decided that the institute was going to get integrated with the University of Uppsala and change its research focus to a more medical genetic. Most of the research material also got integrated into the university?s library.The purpose of this paper is to find out how the institutes collection has been handled through the ages and if there have been any controversy or debate about it.
Att överföra rätten till ett domännamn? - en studie om känneteckeninnehavarens möjlighet att vinna ett redan registrerat domännamn som är identiskt eller förväxlingsbart med kännetecknet
Abstract Today it is very common that some person register a domain name that is identical or confusingly similar to a hallmark that is someone?s protected property. From the owners opinion this can result in a lost of company?s goodwill and there is risk that hallmark becomes powerless.Every physical and legal person can register someone?s protected hallmark as a domain name under top ? level domain .se because owner has no possibilities to stop the registration in advance. The owner of hallmark can only open a dispute trough ATF and try to win and attain a transfer of that registered domain name to itself.