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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 62 av 292
Positioneringsbeslutsmodellen : För ett litet B2B företag
The purpose of this essay is to analyze theories about positioning that will create an image of the positioning process, which we later on shall benchmark with other companies way to position their brand. By this, we want to obtain a well-documented work on how Luma Metall AB should work with the positioning on its brand in the future. This essay is based on a qualitative method that is characterized by an abductive approach. The empirical materials we have gathered through interviews with 5 selected persons that are well experienced on the subject have given us important information. We have come to a conclusion how a small company in a B2B market can position itself.
Läsa spel. En analys av Alice-böckernas adaptation till spelformatet
The purpose of this essay is to examine the consequences following an adaptation from literature to video game formatby comparing Alice's Adventures in Wonderland and Through the Looking Glass with American McGee's Alice and,primarily, Alice: Madness Returns. In order to answer this, aspects of both game theory and literary critique are takeninto consideration, regarding for example the narrative potential of the game medium and the gameplay's possibleresemblance with Wolfgang Iser's theory of the reading process.The analysis shows in what ways the original narrative has been altered in order to fit its new medium. Some of thebooks' main ingredients are simply retold in the games' so called information spaces, i.e. text and video sequenceswhere the otherwise playable character is not controlled. Others, instead, have undergone a ludolization or ergodizationwhere the story events are experienced as playable elements in the games' action spaces.
Fetisch, mode, performativitet : en studie av relationen mellan kropp och estetik
For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.
Fallgropar och framgångsfaktorer vid användandet av viral marknadsföring: en fallstudie av två svenska företags virala annonskampanjer
The purpose of this thesis is to shine some light on how B2C companies in Sweden carry out a viral marketing campaign. Through case studies of two comparably sized companies, Arla and If Skadeförsäkringar, this was examined. This study shows that viral marketing is still a new subject for both marketers and researchers. It is hard to find conclusive methods for how to carry out such a marketing campaign successfully leaving companies feeling that they first have to go through a trial and error process. This is evident in this case study, where viral marketing is degraded to a tool for generating awareness rather than producing actual results as part of a holistic marketing plan and where those results are too uncertain to rely on.
OTEC-Ett energialternativ för enhållbar ö
Ocean Thermal Energy Conversion (OTEC) is a technology that utilizes the temperaturedifference in oceans between the warm surface water and the cold water at 1000 m depthto produce electricity. The purpose of this report is to investigate if OTEC with its synergiescould become a commercially feasible energy solution for a small island. A literature reviewis conducted to explore the different OTEC technologies and to what extent the threesynergies; fresh water, air conditioning and aquaculture, could be used. In order to calculatethe profitability of these synergies there is also a study conducted on the conventionalmethods and cost of fresh water production, aquaculture and air conditioning. A model is setup using a scenario of a small tropical Island with population of 100 000 people.
Filialsystemet på Kristianstads stadsbibliotek 1967-1977. Filialerna i Färlöv och på Gamlegården
The purpose of the thesis is to describe the developing of the branch libraries of the public library of Kristianstad between the years of 1967 and 1977. The municipality of Kristianstad was grounded by a unification of the city of Kristianstad and ten small municipalities. The fusion takes place in three different stages during the years of 1967, 1971 and 1974. The first stage included the city of Kristianstad and the municipalities of Araslöv, Nosaby, Träne and Vä. The municipality of Araslöv got free small villages and village of Färlöv was the biggest one.
Naturhänsyn på certifierade privata skogsfastigheter : en jämförelse i praktiken mellan FSC och PEFC i Sydsverige
Nature conservation on certified small private forest owners- a comparison
between the two certification systems FSC and PEFC in southern Sweden
Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.
Övervikt hos hund : andel överviktiga, riskfaktorer, konsekvenser samt hur övervikt kan förebyggas och förekomsten minskas
Obesity is the most common nutritional disorder, and is defined as an accumulation of excessive amounts of adipose tissue in the body. Obesity is a condition where an animal exceeds its optimum body weight by more than 10-25%.
Risk factors associated with obesity may include breed, age, castration or high energy intake relative to energy consumption. The consequences of obesity are believed to be metabolic and hormonal changes, as well as cardiovascular and respiratory diseases, orthopedic problems, tumors and premature death. Prevention and early detection of obesity leads to better health care.
Stick to your knitting : Outsourcing av ekonomihanteringen hos några små aktiebolag i Västerås
Level: Master thesis in business administration, 15 creditsDate of seminar: 2009-05-29Title: Stick to your knitting ? Outsourcing of the economic function in some small private limited companies in VästeråsAuthors: Johanna Eriksson 1982johanna.erik@gmail.comSandra Hansson 1982shn04005@gmail.comTutor: Leif CarlssonPurpose: From a company perspective describe why the chosen companies in Västerås decided to either outsource or to have their economic function internally, define how the outsourcing process looks like and examine how the companies that have chosen to outsource have experienced their outsourcing situation. Further, we wish to contribute with advice for companies that are considering the option of outsourcing their economic function.Method: An intensive study of existing literature and a pre-study were conducted in order to create a framework for the thesis. The pre-study was conducted with one business counselor and two suppliers of economic services and resulted in local practical examples that supplemented the found literature. The main research consisted of semi-structured personal interviews among twelve companies in different sizes in Västerås.
Jag var rädd för att lämna honom
This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.
Balanskravet : ? En studie över hur två kommuner med olika ekonomiska förutsättningar hanterar balanskravet
För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.
VÄRDERING OCH REDOVISNING AV FÖRVALTNINGSFASTIGHETER I KONJUNKTURNEDGÅNG
In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.
Motivationsstrategier : Hur svenska SME:s arbetar med att motivera sin personal i Sverige och Kina
Som en följd av den globalisering som sker av samhället har många företag etablerat sig utomlands. Detta medför att organisationerna kommer i kontakt med främmande kulturer som innebär nya utmaningar. Det är därmed av vikt att undersöka vad som motiverar människor i olika länder för att företagen skall kunna överväga en anpassning av sina motivationsstrategier.Uppsatsens syfte är att undersöka hur svenska företag med kontor i såväl Sverige som Kina använder sig utav motivationsstrategier för att motivera sin personal. Vidare vill vi undersöka skillnaderna mellan vad som motiverar en svensk respektive en kinesisk anställd och hur ledningen anpassar och arbetar med motivationsstrategier som styrmedel.Arbetet har framställts, bearbetats och analyserats genom en kvalitativ forskningsmetod. Empiriskt material har samlats in genom djupintervjuer med fyra internationellt inriktade svenska företag. Förtagen är aktiva på såväl den svenska som den kinesiska marknaden och faller under benämningen Small and Medium Size Entrerprices.
Planteringsförbandets betydelse för kvalitetsegenskaper i Contortatall (Pinus contorta var. latifolia)
In Sweden, large scale planting of Lodgepole pine (Pinus contorta var. latifolia) started in the beginning of the 1970?s. At first, the aim was production of pulpwood, but later, also production of timber became considered realistic. Today, Sweden has more than 520 000 ha of Lodgepole pine.
Trädgårdsergonomi : om konsten att undvika de vanligaste riskfaktorerna för hälsan i små trädgårdsföretag med krukodling
This paper is based on a literature review and interviews made with managers in small-scale nurseries for pot plant production. The review helped to identify the worst occupational hazards in pot plant production. The interviews provided a way to investigate how the nurseries act so as to avoid the worst hazards and what they do to even out work intensive periods during the season in order to get a more even distribution of work over the year.
According to available statistics problems with back and shoulders are the most common of the physical disorders and the risk for occupational accidents are high for greenhouse workers. Most of the occupational injuries are connected to musculoskeletal problems. The handling of material is often manual and involves frequent lifting and carrying of heavy loads, the strenuous work postures and static muscular tensions these repetitive tasks are associated with causes straining and overloading.