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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 63 av 292

Beckholmen : Varv & Marina

A new shipyard on the island of Beckholmen consisting of a new ship hall and complementary workshops. The program is extended with rentable industrial space for other smaller companies to take advantage of synergies with the yard and to create an active maritime cluster around Beckholmen. By building a marina and a port at the northern shoreline of the island the shipyard can expand their potential customers to non-commercial and larger recreational boats that are becoming increasingly common in Skärgården. The port is also supplemented with a combined naval fuel station, harbor office and a small café. The boat traffic in the region gets a additional stop at the end of the port and act as an additional gateway to Djurgården. Several small retail spaces with direct access to the water is created along the promenade between the port and Djurgården. The shipyard gets a modern and efficient industry building, while the island is made available to the public again, and Beckholmen will hopefully take an equal place in the city's consciousness as it does visually in the inlet to Stockholm..

Elevassistentens yrkesroll i den obligatoriska särskolan

Syftet med denna studie är att undersöka på vilket sätt Jesus beskrivs på film. Mer specifikt är syftet att beskriva hur Jesus gudomliga och mänskliga egenskaper gestaltas i fyra olika filmer. Film är ett växande medium och det är också ett medium för att behandla livsåskådning, både explicit och implicit. Det kristologiska grundproblemet kring Jesus natur aktualiseras på film ibland utifrån en teologisk medvetenhet, men ibland också omedvetet. Syftet med denna studie är alltså att undersöka hur Jesus gudomliga och mänskliga natur gestaltas på film.

Avskaffad revisionsplikt för små aktiebolag : En studie av revisionens betydelse för utvalda intressenter

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

Syntes av hydroxyapatit/ nanocellulosa kompositer

Cellulose nanocrystals (CNC) are great candidates for composite materials. The reasons why CNCs are such attractive materials for them are due to their great mechanical properties, high aspect ratio and low density. On the other hand, hydroxyapatite (HAp) is a kind of calcium phosphate and a main component of bones and teeth. The purpose of the present study is to make oriented nano-sized composites with CNC and HAp. Although some researchers carried out to make CNC composites with HAp for biomedical materials, nano-sized and oriented ones haven?t been achieved yet.

Pinterest - En källa till inspiration : En undersökning av Pinterests funktioner, styrkor och svagheter

Sociala medier består av digitala plattformar där integration, kommunikation och delning är möjligt mellan användare. Under de senaste åren har nya former av sociala medier växt fram och blivit ett intressant område för forskning. Det har även blivit en ny kanal för marknadsförare att nå ut till sina kunder. Pinterest startades 2010 av Ben Stilbermann med syfte att användare kan dela bilder och skapa sina egna digitala anslagstavlor. Målet med denna studie är att analysera Varför svenskar använder Pinterest för att skapa en bredare förståelse av Pinterest som nytt socialt medium samt presentera dess funktioner, styrkor och svagheter.

Tillverkning av mikronålar för medicinsk tillämpning

Transdermal drug delivery, besides painfulinjections with syringes, has long been associatedwith small size particle pharmaceuticals, which candiffuse through the skin. This method of drugadministration has only been applicable on a smallnumber of drugs, where active molecules are smalland delivery time should or can be long.Other drug delivery options are oral administrationand injection with hypodermic needles (ordinaryhospital syringes). In oral administration thestomach and liver tend to dissolve the drug and theeffect becomes more difficult to anticipate, anddrug delivery rates difficult to control. Hypodermicneedles are used as a mean of drug injectiondirectly into the bloodstream. This method ispainful and risks infection due to tissue damageand skin penetration.One way to get a painless non-damaging techniquewith high delivery rate that still can delivery largemolecules is to manufacture an array of microscopichollow needles and equip them with a pumping unitthat delivers the correct amount of drugs.This thesis shows the technique and possibility ofmanufacture micromachined needles using low costtechniques of Ion Track Technology (radiation ofheavy ions creates porous materials), electrolessdeposition (non-current activated wet chemistrymethod of depositing metal) and electroplating.

Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Förutsättningar för småskalig solelproduktion i Australien

The study aims to investigate the feasibility of small-scale electricity production with solar electricity systems, also known as PV (photovoltaic) systems, in Australia. Due to the global warming, sustainable energy has in recent years become an increasingly important issue, both internationally and in Australia. With one of the largest dependencies on fossil energy sources in the world, the country's abundant solar radiation is a possible solution to this issue.Both the technical and the economic feasibility of small-scale PV systems were investigated. On the technological side, the electricity generation, distribution and consumption systems were studied. On the economical side, the parameters that drive the profitability of a PV investment were investigated.

Resultatmanipulering: En studie av förekomsten av resultatmanipulering i svenska företag

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Fruits of knowledge : a literature review of marketing strategies and mango production in Kenya

This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large losses of produce.The Kenyan mango production has increased during the last decade but due to market losses for the producer, the small-scale farmers? profits have not improved.

Reglering av turbins ledskenor i vattenkraftverkmed hjälp av elektriska ställdon

Hydropower is the largest renewable energy source available in today's society. Operation and production is handled by high-tech electronics. This thesis is done on behalf of Statkraft Sweden AB who wants to explore the possibility of replacing the hydraulic cylinder with an electric actuator, generally as well as a case of a small power station on the river Nissan. Whether it is the chaplain or francis turbine vanes are actuated by hydraulic cylinders. Because of Gustavsberg hydropower is inconstant operation, this report is based on power calculations, which are read and computed according to the available hydraulic diagram.

Det permanenta mätfelet: En studie i förändringen av det permanenta mätfelet

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

Film distribution and exhibition in the EU

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Soil fertility status and Striga hermonthica infestation relationship due to management practices in Western Kenya

Striga hermonthica, a parasitic weed, has long been believed to be correlated with the declining soil fertility status. However scientists have recently come to question this statement since some recent studies have shown contradictive results. To investigate whether soil fertility status and infestation of Striga hermonthica were correlated and the impact of it were caused by farmer management, 120 farmers in Western Kenya, where Striga hermonthica infestation is prone, participated in this study. In three districts with two sub-locations each, farmers answered a structural questionnaire and identified two fields, one with high and one with low soil fertility. These fields later came to be the basis for this study and soil were therefore also sampled from them.

En systemlösning för en framtida fjärrvärmeutbyggnad i Täby : ur Fortum Värmes perspektiv

At the moment in central Täby there are small district heating network operated by Fortum Heat. The distribution network has an annual heat demand of about 70 GWh, which is supported by the network's two plants, Galten and Farmen. Täby as a region is rapidly growing and there are grand plans to develop the area. Estimated market potential for a future district heating expansion in Täby is very high and as early as in 2007 Täby decided to invest in a large-scale expansion. In autumn 2009 Täby did a procurement process, known as the ?Täby initiative?, to find a partner that could implement those expansion plans. To secure a cheap basic production the partner also need to build a power plant at Hagby recycling center. Despite high interest during initial state of the process, only one procurement offer were received and Täby suspended the contract in March the following year.

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