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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 53 av 292
I det virtuella utställningsrummet : en fallstudie av 5hus.nu genom dess besökare
Webexhibits is a growing but unexplored, cultural phenomenon that indicates a new use of the Internet for cultural communication. In the essay two quantitative methods, logganalysis and websurveys, have been used to study the visitors in 5hus.nu. The purpose is to generate knowledge about webexhibits as a cultural manifestation and medium by studying the experience and actions of its visitors. To achieve the aim the paper explores the methodological questions of how to study webusers. Theories about the exhibition as a medium and the web as a virtual area of exhibits have been used to understand and interpret the results.
Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.
Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.
Påverkar tidighetstyp fiberhalten hos rödklöver?
The high feeding value of red clover makes it into an important species in Swedish agriculture. There are three different maturity types grown in Sweden, early, medium late and late. The time for heading, regrowth and winter hardiness is affected by the maturity type, but there can also be other factors that are affected by the maturity type, for instance fiber content. In a greenhouse experiment three red clover varieties of different maturity types were compared; early Titus, middle late SW Nancy and late SW Torun. The features compared were fiber content and differences in development rates.
Klätterladan -en rumsgestaltning för klättrare
I design a service building for the climbingcompany Klättertorpet.Klättertorpet is a small company that is situated outside Lysekil.Klättertorpet o!ers courses in climbing and campingsite."e new building will include kitchen, room for socialmeetings,gym, a small shop and safety lockers. "e starting point revolvesaround how to capture the companys values and philosophyin the design. "e purpose was to add value to the companythrough the design and for myself to get more experience ofworking with a client. During the project questions developedin to how to work with the hole lifecycle of the inertial in mindand how to make the place attractive to climbers. I worked withmodels, moodboards and sculptures to explore the form.
Revisionspliktens försvinnande : -en kvalitativ studie om bankernas kreditbedömning av småföretag
Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.
Att skapa mening med trädgården som medium : förslag till två trädgårdar för sorgebearbetning
Den här uppsatsen försöker besvara frågan om hur man kan förmedla känslor, tankar och stämningar till människor med trädgården som medium.
Uppsatsen söker även svar på om man specifikt kan designa gröna miljöer som riktar sig till människor som går igenom ett sorgearbete.
Här ges exempel på flera olika designteorier och olika sätt att tänka kring hur man skapar meningsfulla landskap.
Därefter presenteras forskning kring hur människor tar sig igenom ett sorgearbete och bemöter känslor av sorg. Uppsatsen tar även upp Appelton?s teorier kring habitat och prospect/refuge och hur människan förhåller sig till rummet. Vad som avgör vår känsla av trygghet och de
underliggande mönstren i hur vi läser av vår omgivning. I den avslutande delen av litteraturstudien går jag närmare in på hur man kan skapa helande miljöer för människor som genomgår ett sorgearbete.
I uppsatsen ingår även två utformningsförslag som är baserade på den tidigare genomgångna litteraturen kring hur man skapar trygga och helande miljöer.
poäng IKT i ett projektbaserat arbetssätt ? en jämförande studie av informationssökning som social praktik
Our study emanates from a socio?cultural perspective on learning and aim to describe and comparetwo different upper secondary school classes and their work with information literacy as a socialpractice in project work and their use of ICT (information and communication technologies). Thequestions at issue in the study are; how the pupils handle information seeking processes, whatdifferences and similarities can be observed in the two social practices and which consequences thesedifferences have in an project work environment.Our choice of research methods to collect data consists of both observations and interviews withpupils and teachers. The interviews performed in the study can be categorized as qualitativeinterviews, and in addition we recorded and took notes during the interviews and transcribed thematerial.The study shows the importance of a good learning environment when it comes to working withinformation seeking processes, that the instructor?s role is of outmost importance and that the pupilsfundamental knowledge of information seeking processes and their information literacy are keysuccess factors when it comes to project work linked to ICT to be productive.
Visionen & Entreprenören : Framtiden för det framgångsrika entreprenörsföretaget
Leaders have many tools in their toolbox when it comes to managing their firms, assuring that they are moving in the right direction. One of these tools is vision. Vision can be a powerful tool for steering a company. But to be able to use it fully, you must also understand how vision is best conveyed to employees and followers. If you understand the vision as a tool, you can fully utilize it.
Dalsland som turistisk produkt : Föreställningar om turistifierade rum
Market capitalism sets the conditions for how the world is conceived, experienced and organized at various spatial scales (global to local). Currently, competitiveness, entrepreneurship and economic growth are key values that shape how the world is conceived, experienced and organized. Discourses of place marketing, place branding, and the construction of places as (economic) products, are part and parcel of the heightened commodification of space. Tourism has been a major factor in the commodification of place and space. More often than not, tourism has been seen as a possibility for peripheral places, in their struggle finding new ways towards development.
Är företagets lönsamhet och finansiella ställning avgörande för beslut beträffande företagets expansion?
Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.
Personarkiv på Kungliga biblioteket -ordningar, kopplingar och krockar på ett nationalbibliotek
The departure point of this thesis is the context of the institution and the processes surrounding the handling of personal archives at the National Library of Sweden. These processes are examined using Actor Network Theory. Around the personal archive a network is constructed and contained by actors ? the archive itself, the librarian, the conservator, the researcher, organizational structures and others. Within this network choices are made of what is significant.
Utfodring och hälsa hos privatägda ridhästar :
The aim of the study was to investigate feeding routines, management, health and level of activity of riding horses in Sweden. This was obtained by a survey requesting information from owners who kept horses at a non-professional level. Owners to approximately 500 horses were contacted and the usable response of the survey was 56 %. The dominating breed in the study was Swedish warmblood (38 %). Fiftytwo percent of the horses were geldings, 45 % were mares and 3 % were stallions.
Elevers och lärares beskrivningar av lärmiljöns betydelse för läsning och skrivning i gymnasieskolan.
Syftet med denna studie har varit att beskriva och förstå hur ett antal elever och lärare i gymnasieskolan uppfattar lärmiljöns betydelse för främjande av utveckling inom läs- och skrivområdet. Undersökningen belyser självbildens och motivationens betydelse för utvecklingen samt på vilket sätt eleverna är delaktiga vid utformningen av undervisningen vid svårigheter i läsning och skrivning. Forskningen har en kvalitativ design där information har inhämtats via intervjuer som har genomförts med fem elever och fem lärare i gymnasieskolan. Resultatet av studien visar att faktorer i lärmiljön har betydelse för utveckling i läs- och skrivområdet. Eleverna önskar att gymnasieskolan bättre lyssnar till deras egna tankar kring hur lärmiljön ska utformas och lärarna önskar sig större kunskaper i området för att kunna möta eleverna.
Skolan har fatta', det nya är surfplatta! : Implementation av surfplattor i grundskolan.
During the last two decades, technology has developed rapidly. It has become a natural part of everyday life, which we today take for granted. It isn?t until the last few years that technology has quickly become a big part in the school environments. Computers, tablets and other technology is today a big part of the education and teaching.
Är företagets lönsamhet och finansiella ställning avgörande för beslut beträffande företagets expansion?
Even if the main purpose is to decide if the companies profitability and
financial position is a determining factor for its growth, the purpose is to
determine if there are any differences between big and small companies in there
economical positions then they grow, in the selected industry.
This thesis is mainly a quantitative study. The selected industry for the study
is extraction of turf.
The financial measurement that most clearly differ the growing companies from
the not growing companies or the companies that didn?t change there amount of
employees was the returns of the companies own capital. It was also the returns
of the companies own capital there the main difference existed between the big
and the small companies.