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1773 Uppsatser om Modified audit opinion - Sida 10 av 119
Förbättrad förbränningsstabilitet i EBK för turbofläktmotor RM12 genom förändrad motorreglering : Improved afterburner combustion stability for turbofan engine RM12 by modified engine control
The engine of JAS 39 Gripen, RM12, has recently been equipped with a new flameholder and a new engine inlet. This change has caused an increased noise level from the engine when the afterburner is in use. The noise level reaches its peak when the afterburner is partially used. The problem is thought to be unstable combustion in the regions around the flameholder. A solution to the problem has been proposed by Volvo Aero.
En bransch med bristande förtroende : - PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende
AbstractTitle: An industry with a lacking trust ? PR-consultants about their own responsibility and how they can contribute to an increased trust for their profession (En bransch med bristande förtroende ? PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende)Number of pages: 68 (79 including enclosures)Author: Ebba GöranzonTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the Swedish PR-industry and the distrust that is directed towards it. The starting point is different PR-consultants opinion about their profession and industry. What do they think needs to be done to increase the trust for the industry and what kind of responsibility do they think they have?Method/Material: Together with literature studies, a qualitative method has been used and five in-depth interviews with PR-consultants have been conducted.
Studenters hälsa vid Växjö universitet : ? en studie med KASAM, symtom och krav-kontroll-socialt stöd som utgångspunkt
The aim of this study was to examine the relationship between gender and self reported symptoms (physiological and psychological) and sense of coherence (SOC) and Job Demand-Control-Social support (JDCS). The sample consisted of 360 respondents (nfemale= 261, nmale= 99), in the ages between 19-53 (M=25,57, SD=5,77), all students from Växjö University. A quantitative work method was used in the study; data was collected using questionnaires that consisted of self-reported questions, based on three parts: A modified symptom checklist, SOC 13 and a modified JDCS questionnaire. The result of our study showed that both SOC and JDCS had an effect on self-reported symptoms but there were no interaction between SOC and JDCS. No significant gender differences were found regarding the level of SOC.
?Jag har inte fattat att det gällde biblioteket? : en utvärdering av marknadsföringskampanjen ?Låna dig rik? i Kalmar
The purpose of this bachelor?s thesis is to evaluate how the marketing campaign ?Låna dig rik? has been received by the residents of Kalmar. A series of questions are asked: was the campaign noticed by the residents of Kalmar? Through which marketing channels has it been noticed? Is the residents? opinion of the library in line with the marketing message? Is the campaign moving in the desired direction?The study was done through a questionnaire that was handed out to a number of people in Kalmar. The residents were asked to answer if they had noticed the campaign, where they had noticed it and what their opinion of the library was.
Tillämpningen av armlängdsprincipen : En studie om hur tillämpningen av armlängdsprincipen påverkas av Skatteverkets ökade fokus på internprissättning
The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.
Leaf structure and localization of a transgene protein in barley
Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).
Ett förändringsförslag av Eric Sigfrid Perssons Malmgården - en takträdgård
Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).
Revisionsbyråernas Tjänsteutveckling : Hur har den avskaffade revisionsplikten förändrat revisionsbyråernas tjänsteutveckling?
BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.
Leder hög bonus till sämre redovisningskvalitet
This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.
"Tyst för fan" En studie om Jantelagens existens och kontroll
AbstractAre we always aware of our actions and the affect they have on our environment? With this study we are exploring a phenomenon, called Jantelagen, which have affected the Swedish society for a long time. It is a phenomenon that where brought to life officially in the 1930?s by an author called Aksel Sandemose. We want to know if Jantelagen still exist in the society or if it has faded to the degree that it is no longer in use.
Recreation in the urban countryside
Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).
Vilka effekter har lojalitetsprogram på kundlojalitet? : En studie om frequent flyer-program och deras effekt på kunderna
The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.
Samspelet mellan revisorn och klienten : En beskrivning av revisorns oberoende utifrån analysmodellen, förväntningsgap och kommunikation
Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.
Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?
The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.
Entreprenörernas åsikter om Sydveds samarbetsförmåga :
This report is the result of a questionnaire survey done in cooperation with the company Sydved and their contractors. The investigation concerned all their ordinary contractors. The main goal with the study was to find out the contractors opinion about the current cooperation conditions with Sydved, their opinion about the future and how to improve the cooperation.
All contractors got a questionnaire to fill in and return within a given date. The percentage of answers was 48 % at the first stage and further 11 % answered after reminder.
The result of the investigation indicated that the contractors in general have a positive attitude to Sydved and the way that the company acts.