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5055 Uppsatser om Small firm-effect - Sida 48 av 337
Allanblackia stuhlmannii ? a tree under current domestication: what are the soil requirements?
Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by
local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply.
Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia
stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.
Revisionspliktens avskaffande : En jämförelse mellan en liten och en stor revisionsbyrå
Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråDatum:15 januari 2013Nivå:Kandidatuppsats i företagsekonomi/redovisning, 15 ECTSInstitution:Akademin för hållbar samhälls- och teknikutveckling, HSTFörfattare:Nicklas ErngrenAnnica LarssonMariah WahlgrenTitel:Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråHandledare:Angelina SundströmNyckelord:revisionsplikt, revision, revisionsbyrå, revisor, små företag, framtidsmöjligheterFrågeställning:Hur har revisionsbyråerna förändrats genom revisionspliktens avskaffande?Hur har storleken på revisionsbyråerna inverkat på tjänsternas utbud?Syfte:Syftet med studien är att beskriva skillnader och likheter i hur revisionsbyråerna förändrat sitt utbud av tjänster och vilka andra förändringar de gjort efter avskaffandet av revisionsplikten för små företag. För att uppnå syftet och besvara forskningsfrågorna har två revisionsbyråer studerats.Metod:För att besvara forskningsfrågorna och uppfylla syftet har två gruppintervjuer gjorts med Lars Lönnkvist och Barbro Andersson på Revisorsknuten och Sara Keyser och Magnus Hallberg på PwC i Nyköping. Intervjuerna gick ut på att ta reda på vad respektive revisionsbyrå gjort för förändringar av sitt utbud efter avskaffandet av revisionsplikten. I analysdelen har sedan svaren ställts mot varandra för att se vilka likheter och skillnader som finns mellan den stora(PwC) och den lilla (Revisorsknuten) revisionsbyrån.Slutsats:Studien visar att det finns likheter i de förändringar som gjorts bland annat ett större fokus på redovisningstjänster än tidigare.
Corporate Social Responsibility : en koppling mellan marknadsföring och finansiering
Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.
Övervikts påverkan på kundmötet
The use of thin and attractive models to promote companies' products is widespread among marketers. This is true even for companies whose products have little or no association with beauty or body weight. As the proportion of overweight people continues to grow in many developed countries the ideals used by marketers to attract customers strays further away from the actual attributes of the customers themselves. What is little understood is what effect overweight has on the efficiency of the product promoter. Some limited research has studied how the efficiency of the product promoters in printed advertisements is affected by the existence of congruence between the product promoter and the product itself.
Småskalig vattenkraft vid Olofsfors bruksmuseum : Med faunapassage
In Sweden there are 1894 small-scale hydropower plants in operation, which together generate 4.3 TWh of electricity per year according to Swedish hydropower compound (SVKF, 2011). This corresponds to the annual consumption of about 860,000 Swedish households (based on an annual consumption of 5000 kWh). In the mid-1950s there were around 4000 small-scale hydropower plants in operation in Sweden before cheap fossil fuels and uranium competed with them, in the current situation only 1,894 of these are in use. If slumbering small hydropower plants once again would be taken into use and some new ones are built, we would be able to extract about 7 TWh of renewable electricity from these annually in Sweden, representing about 1.4 million households.The thesis intends to calculate and construct a hydroelectric power plant at the existing dam in Olofsfors and give suggestions on how the power station should run during the time that fish migration is greatest in Leduån.The turbine and generator to the station in Leduån at Olofsfors is designed by the height of the fall and the water flow through the dam. The turbine selected for the station is a CK-1000RM turbine with a 4-pole 250 kW generator from Cargo & power turbine Sweden AB, which is expected to deliver 1.2 GWh per year.
The effect of additional nitrate and sulfur in the diet on the methane production in cattle
A growing population together with a change in food habits to a more diverse diet containing more animal products such as meat and milk makes the possibility to produce and sell products of cattle a growing market. And at the same time there is an ongoing debate about global warming, where raising cattle is questioned due to their high production of enteric methane. To be able to raise animals in a more environmental friendly way and at the same time improve productivity in a developing country such as Vietnam would be favorable. The use of feed additives with high electron affinity could decrease the methane production and at the same time improve the gross energy digested. Nitrate and Sulfur are both good electron acceptors, but due to its toxic effects the use of nitrate in feed has been neglected.
Hur marknaden bedömer europeiska företagstillkännagivanden vid etablering i BRIC länder
The aim of this study is to examine how European companies? stock price is affected by an announcement about foreign direct investment in one of the BRIC countries. Another aim for the study is to examine if the market reacts differently to the three modes of entry methods in a given BRIC country and to examine if the market reacts differently to different European countries. The study also set out to answer if there were any effects of the three modes of entry that was visible a short time after the announcement. To answer and examine this, the authors used the event study approach. The study was conducted with a sample of 47 companies from France, Norway, Spain, Sweden and Germany.
Identifiering av avgo?rande faktorer fo?r optimal intern bygglogistik : En fallstudie av tre byggarbetsplatser
Unlike the manufacturing industry, the construction industry is always in motion. Each new construction project brings new opportunities, and it requires a new plan, new organisation, and new suppliers. All construction projects are very different from each other and in terms of a logistical perspective, this is very weak as it makes it difficult to get a flow in the production and to make flawless routines. The way the external and internal logistics are managed, can effect the final product in the time taken to produce it, the quality of the product and the profit made from it. When internal logistics are handled poorly, it could result in materials not being at the right place at the right time, or information not going through to the right person.
PLM-SYSTEM FÖR TILLVERKANDE MINDRE FÖRETAG : EN STUDIE OM LÄMPLIGHETEN AV PLM-SYSTEM OCH FÖRANKRING GENOM CHANGE MANAGEMENT
This study aims to investigate how small scale manufacturing companies reason around an implementation of a PLM-system, as well as the suitability of these systems compared to larger companies. The study is built on a qualitative method. Initially, secondary data was gathered through books, articles and reports. Primary data was gathered through four interviews. Two interviews were performed with PLM resellers, one interview was performed with a PLM developer, and one interview was performed with a small scale manufacturing company that opted to not implement a PLM-system.The results imply that overall differences between larger and smaller companies exist in regard to the need of PLM systems.
Hur påverkas kravprofilen av revisionsbyråernas storlek?
Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering.Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts.Teoretiskt perspektiv: Studien har använt sig utav tidigare teori som rör ämnet. Teorikapitlet innehåller information om kravprofil och byråstorlek.Empiri: Studiens empiriska material är baserad på en enkätundersökning som genomfördes på byråernas personal- och rekryteringsansvariga. Svaren av enkäten sammanställdes med hjälp av det statistiska programmet SPSS.Resultat: Analysen visade att det inte finns några skillnader mellan större och mindre byråers kravprofiler..
Finansiell företagsvärdering med uppskattning av humankapital : En studie av värderingen på den svenska marknaden
The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the economic upswing of 2003 to 2007 in the human capital line of business.
Trust within small-scale forest management - a local case study in Southern Sweden
In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the
relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.
Förskrivning av antibiotika till hund vid veterinärhögskolan i Nantes, Frankrike :
The purpose of this retrospective study was to investigate the prescription of antibiotics to dogs at the small animal clinic at Ecole Nationale Vétérinaire, Nantes, France. The purpose was also to compare the possible prescription patterns in France with those seen in a similar study by Petersson (2003) at the small animal clinic at the Swedish University of Agricultural Sciences, Uppsala.
Antibiotics are very important in veterinary medicine and are used both to treat infections and to prevent them. The use of antibiotics however is not without complications and the risk of developing antimicrobial resistance is of most concern. Resistance has been shown to exist against all currently known antibiotics and potentially all pathogenic bacteria could develop resistance to one or more antibiotics.
This study analysed the case records for all dogs presented to the small animal clinic at Ecole Nationale Vétérinaire, Nantes, France during October 2001 and March 2002 to identify patients which were treated with systemic antibiotics. For these cases the antibiotic used, classified according to the ATCvet system, and the indication for use was noted.
A total of 292 cases (146 per month) resulted in administration of systemic antibiotics.
Parkplan för Kungälv med förutsättningar för sociala värden :
To work with environments outdoors for people, animals and plants is the main topic for the landscapearchitect.
On several occasions the work is about public places that is to be in relation with other parts of the town. It is about the activities and the life that take place.
The physical environment and the interpretation of it gives possibilities or obstructions
for people who moves around or spend time in it.Since public places, parks and places for movement are used in daily life they strongly effect the people who use the places. The concequences of this effect can be positive or negative experiences.A positive example is a passage over a brook on the way to school while a negative one is to be afraid while passing a tunnel when it is dark outside. Other examples of concequences are stress effect from traffic noice or calming environments with twitter of birds.
The physical environment is also a part of the total interpretation of a town.
UML som stöd vid småskalig utveckling av ett inbyggt system
This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.