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741 Uppsatser om Lost audit fees - Sida 33 av 50
Swedish Meats : motiven bakom försäljningen av kooperationen
In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.
När ett vallöfte blir verklighet : Analys av DN:s rapportering om fastighetsskatten innan och efter valet 2006
Did the mass media report in a different way about the real estate tax before the Swedish national election 2006 than they did after the election? If there were differences, what could be the cause?This study aims to answer these questions by using a quantitative analysis of articles about the real estate tax published in the Dagens Nyheter (DN), the biggest morning daily. The summer before the election, the ?Alliance?, (the non-socialist coalition, launched an election promise to abolish the real estate tax. Instead they planned to introduce a low community charge.The Alliance won the election and formed a government to implement their election promise. The analysis was made on all the published articles in DN that covered the real estate tax issue. In total there were 43 such articles. These where all published between the launch of the campaign promise until the electionday and a month before the proposal was launched 19/9 2007, until the proposal was implemented in 2008. The study results in three interesting conclusions.
Omvänd momsredovisning - Ur företagens perspektiv
Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.
Elbilen på väg mot 2030 : Handlingsplan för införande av elbilen i Sverige
The aim of this study is to examine possibilities and barriers for an introduction of electric vehicles in Sweden. The study has an interdisciplinary approach and thoroughly examines the essential topics which influence the future of the electric vehicle. The study reaches from answering the question on why electric vehicles lost the game to petrol cars in the early 20th century, to sketch how the difference in total cost of ownership will be between electric vehicles and petrol cars for the coming 20 years. Apart from these subjects the main topics of the study are today?s and tomorrow?s situation regarding technology, charging, fuel, market and economic incentives from an electric vehicle perspective.
Vilken utbyteskunskap leder en utbytesperiod till för en revisionsmedarbetare? : En studie rörande utbytet från Sverige till USA
Bakgrund: I och med samhällets globalisering ökar möjligheterna för revisionsmedarbetare till internationell rörlighet länder emellan. En svensk revisionsmedarbetare har idag möjlighet att åka på en utbytesperiod för att tillägna sig ny kunskap; såväl professionell som privat, vilket det finns olika tillvägagångssätt för. Samhälleliga, privata och arbetsmässiga kulturkrockar är något som en revisionsmedarbetare kan uppleva genom ett utbyte. För revisionsmedarbetare bör det vara nyttigt att erfara sådana här skillnader för att skapa ny kunskap, utveckla sin egna samt kunna dela med sig av denna.Syfte: Syftet med denna uppsats är att undersöka vilken utbyteskunskap en svensk revisionsmedarbetare har av ett utbyte till USA, hur denna tillägnas, samt om denna kunskap går att implementera i det fortsatta arbetet i Sverige.Definitioner: Utbyteskunskap definieras i denna uppsats som den typ av kunskap som tillägnas vid ett utbyte. Med kunskap avses sådan som kan användas inom revisionsyrket, vilket innefattar kunskap om arbetsmetoder, tillvägagångssätt, sociala förhållanden samt regelverkens uppbyggnad.Resultat och slutsatser: Resultatet av studien konstaterar att utbyteskunskapen består i privata--?, kulturella--? och arbetsmässiga områden, vilka tillägnas genom erfarenhetsbaserat lärande samt praktisk involvering i samhället..
Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar
The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.
Anpassat växtmaterial för skärgårdsmiljö - Tjörn
In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.
Revisionsbyråers signalvärde
Den 1 januari 1999 bildade elva länder (Belgien, Finland, Frankrike, Italien, Irland, Luxemburg, Nederländerna, Portugal, Spanien, Tyskland och Österrike) en europeisk valutaunion, det som också kallas euroområdet. Grekland anslöt sig, som en tolfte och ny deltagare, i januari 2001. Även om Sverige, Danmark och Storbritannien inte deltar från start har det varit klart att EMU kommer få konsekvenser för olika sektorer.Frågorna som behandlats i detta arbete är följande:Har EMU haft en effekt på de finansiella marknaderna i de länder som är med i valutaunionen?Har Sveriges, Storbritanniens och Danmarks finansiella marknader förändrats på samma sätt som i de länder som är med i EMU, fast dessa länder står utanför?Syftet med detta arbete är att analysera de finansiella marknaderna, genom beräkningar av vissa kända finansiella variabler, i de länder som deltar i valutaunionen och tre länder som står utanför (Sverige, Danmark och Storbritannien). Detta för att se om de finansiella marknaderna har påverkats av EMU och hur de har påverkats i och med inträdet.De variabler som behandlats är; ?-värdet, för att se om länderna går mot en gemensam marknadsrisk.
Att leva med långtidstrakeostomi
Background Swedish nurses are required by law to document nursing care. Studies have proved scarce in nursing documentation with regard to written language, the nursing process and the nurse´s caring perspective. Educating nurses in using the VIPS model have improved nursing documentation. Few studies have included nursing documentation of psychiatric care.Aim The aim of this study was to describe nursing documentation within psychiatric care of inpatient settings.Method A quantitative, retrospective descriptive research design was applied. A total of 60 nursing journals from a psychiatric department of six wards were studied.
Ryssland, Kina och deras nationella klassifikationssystem : En komparativ analys av BBK och CLC med DDC
In this two years masters thesis in Library and Information Studies, the Russian Library-Bibliographical Classification (LBC/BBK) and the Chinese Library Classification (CLC) are analyzed with regard to their historical and ideological backgrounds and their respective evolutions. The structure of these classifications is compared with the Dewey Decimal Classification (DDC), as well as three chosen subjects (History, Politics and Religion). A qualitative comparative textual method is used.The study shows that these classification schemes, created at different times, different parts of the world, and different political systems, have different biases but give priority to the European before other foreign views. Otherwise, they often use a proximity principle. The CLC and the LBC were originally based on Marxist materialist principles but built in totally different ways.
Könsskillnader i motiv för att dricka alkohol- en studie av studenter på en högskola i mellersta Sverige
The purpose of this study is to investigate the motives underlying the consumption of alcohol among college students and if the motives differ between genders. The study is based on the following questions: What are the motives underlying alcohol consumption among students? Do these motives differ between men and women? Is there any connection between the motives for alcohol consumption and consumption? The study is a quantitative, empirical comparison study and the data presented is mainly descriptive. The study group consists of students from a university in central Sweden. After an exclusion of five students a total of 81 students participated in the survey, of which 55 were female and 26 were male.
Den fackliga framgångens pris
The EU Services Directive has caused an intense debate across Europe. Its purpose is to remove obstacles to trade and to open up the public sector to increased competition. The Swedish labour movement has been deeply involved in the policy process, and union leaders have proclaimed the compromise reached in the European Parliament in April 2006 as a success.In the paper two major aspects have been considered: the meaning of the Swedish model and the process of Europeanization. The Swedish model previously allowed for a strong labour movement, through a social democratic hegemony, but the EU membership has implied new conditions for union influence. The paper examines how this change has affected the strategic choices of the Swedish labour movement, and how it has been manifested in the union's work with the Services Directive.
Sjuksköterskans arbete på en akutmottagning,sett ur ett omvårdnadsperspektiv : en litteraturstudie
Aim: The aim of this study was to describe the nurse?s work at an emergency department trough a perspective of caring.Method: A literature review has been made of twelve studies published between the years of 2002 ? 2012. The focus of all the studies was on Swedish emergency departments. Results: The researchers found four themes that they choose to use as a way of describing the nurses work in the emergency room as detailed as possible. These themes were: ?The emergency room?, ?the nurse?s job assignments at an emergency department?, ?the patient?s experiences? and ?lifeworld and communication?.
Hur hållbar är serogrisproduktion? :
Raising pigs in absence of a number of certain diseases is called Seroproduction in Sweden. Internationally it?s called SPF (Specific Pathogen Free) ? Production. It results in higher growth, lower feed consumption, and lower medicine consumption. The pigs are produced under the same concept, but the rules vary a bit between countries.
ADS och Matlab för optimering av pre-distortion av effektförstärkare
This master?s thesis deals with integrating simulations using Agilents Electronic Design Automation tool ADS with customized Matlab scripts, for solving complex analog and digital radio architectures. In particular, it addresses predistortion, realized in the digital domain, of power amplifiers, modeled in the analog domain. The former is implemented in Matlab while the latter is implemented in ADS. Two versions of integrating the two systems have been tested: 1) Iterative approach on sample basis and 2) Scheduled batch solution by matrix inversion.