Sökresultat:
1089 Uppsatser om Smaller audit bureaus - Sida 39 av 73
Fisk, fågel eller mittemellan? : En studie av tre multiprojektmiljöer
Background: A great part of all projects within Swedish industry are conducted in a multiprojectenvironment, which means that several projects are performed simultaneously. The research within the field of project management is though focused on single projects. Projects are highly dependent on the context in which they are conducted, although the organization of the multiprojectenvironment is only partly explored. Furthermore is the research within the project management highly concentrated on standardization of the project work. The question is whether this implies to the basic advantages with the project-oriented organization, which is flexibility and creativity? Purpose: To describe and obtain an understanding for the multiprojectenvironment regarding management control and organization.
Barn med språkstörningar : En studie om språkstörningar och dess konsekvenser
AbstractThe purpose with this essay is to get knowledge about the consequences that speech-defects bring for children in pre-school ages. I got interested in this matter when I, during my teaching practice, got in touch with children carrying this specific disorder. I chose to apply qualitative interview as a method to investigate this and as a starting-point I used these aspects: How does speech-defects affect learning, understanding, friendship relations, and development in general?I interviewed three pre-school teachers in two different schools. One school in a smaller district and the other one in a middle-sized town, in the middle of Sweden.
Kommunicera mera! En kvantitativ studie om begreppet CSR och effekter av CSR-kommunikation på konsumenter inom konfektionsindustrin.
Companies in the apparel industry are becoming increasingly responsible with regards to the social and environmental issues related to textile production. Despite these tendencies, there are great insecurities surrounding the concept of CSR and the effects on consumers of CSR communication. There is currently no model for breaking the concept of CSR down into smaller elements, specific for the apparel industry. In the first part of this thesis, we create such a model, applicable in a consumer communication context. In the second part, we investigate the effects on consumer attitudes and intentions of communicating the different elements of CSR presented in the model.
Frivillig revision : Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?
Titel: Frivillig revision ? Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?Nivå: C -uppsats i ämnet företagsekonomiFörfattare: Annelie Molin och Eva WidellHandledare: Ann Wetterlind-DörnerDatum: 2012 ? MajSyfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes.Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått.Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val.Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går.Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen..
"Periodare" hos socialtjänsten? : En undersökning om unga vuxnas behov av försörjningsstöd
The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.
Från snabbfotade glada amatörer till mindre smidiga proffs- En studie om Experians uppköp av Marknadsanalys
Purpose: The puspose with our essay is to investigate how an acquisition can affect leadership. We want to specialize us by analysing how a leadership and the employees in a smaller company can be affected by an acquisition by a larger organization. We also want to investigate how a good leadership should be in a small company due to an acquisition.Methodology: This essay is based on a qualitative method.Theoretical: We have used theories concerning leadership, theories about small and large organizations and theories about consequences after an acquisition. Empirical foundation: Our empirics are based on stories from our five interviews from employees and leaders in Experian.Conclusions: Consequences can appear due to an acquisition. Only mild consequences appeared in the case of Marknadsananalys.
Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer
Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.
Fotogrammetrisk analys av kornstorleksfördelningeni erosionsskydd vid kraftverksdammar
This master thesis was made to investigate the possibilities of using the Matlab-basedsoftware Basegrain to determine grain size distributions of erosion protections onhydropower dams. Basegrain is a photogrammetric tool developed to generate grainsize distributions and other information about coarse flood sediments by analyzing adigital photo of the stone bed. The investigation was made by validating the ability forBasegrain to assess grain size distributions of various materials smaller than the blocksused in an erosion protection by comparing sieving results or manual measurementswith the results obtained by the program. A statistical comparison was then made bycomparing the results from sieving and the program. The possibilities of using thesame method on existing hydropower dams were then investigated by determiningwhether the method was practically viable or not.The results showed that Basegrain generated grain size distributions for coarse gravelthat were very close to the sieving results.
Bakom Ladan : En skiss eller två på en hälsoträdgård på Wij Trädgårdar
AbstractThe research in the interdisciplinary field of natural-human-health-design has in recent decades gainedmomentum and led to new or new-old ways of thinking and acting in terms of planning and design of outdoorenvironments with the aim of health promotion. Concrete concept models and design guides have begun toemerge as a result of this research.The purpose of this work is to use these guides to develop a design proposal for a supposed health garden,with Wij Trädgårdar in Ockelbo as a base. This has been done in the form of a process description. The targetgroup for the design proposal is long-term unemployed and people who have come to Sweden as refugees.Since the specific design recommendations could not be found for the selected target group, the main materialwas general guidelines for health gardens in combination with guidelines for health gardens directed to targetgroups with stress-related problems, which is a broad target group for which there are relatively much currentresearch.The result is a process description of the progression towards a sketch on a health garden, designed for aspecific spot on Wij Trädgårdar, but available for use in other locations, provided adjustments is made to thespecific location. The sketch is supplemented with plant suggestions to different parts of the garden.
Hur påverkar upplevd nytta av revision valet att anlita revisor i etablerade och nyetablerade bolag?
Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.
Förklaringsmodell för cykelresor i Trondheim : Fysiska och demografiska faktorers betydelse för det geografiska resmönstret
The work examines geographical variations of bicycle use in Trondheim municipality with the aim to create an understanding of what influences the use of bicycles and explain the geographical travel pattern for cycling. The work focuses on the how physical structures generates different transports effects. Where bicycle travels in Trondheim municipality are undertaken is described by using network analysis in ArcGIS, based on aggregated data from the travel habit survey (RVU) in 2009/2010. Trondheim municipality is divided into smaller geographical units (zoner) whose characteristics are described by 19 variables, categorized into 6 groups; Distance, Land use, Topography, Bicycle Facilities, Road characteristics and Demographic factors.By linear regression analysis in SPSS and ArcGIS Spatial Analyst, an explanatory model is elaborated. The variablesdistance to the regional center, workplace density, percentage separate bike paths and hilly terrain explains 78 percent of where cycle journeys are undertaken.
Visuella Effekter Inom Genrespecifik Musikvideoproduktion
Today almost every artist has a music video. With today?s technology it has become a lot easier for smaller companies or amateur filmers to produce and distribute their work. But how important is an artist?s music video and where do people find their music these days? Other questions we wanted to answer were if there is a typical way a music video looks like based on its genre.
Torsby kommun kommunicerar för en yngre befolkning : En kvalitativ undersökning av en av kommunens målgrupper
AbstractThe purpose and vision for the municipality of Torsby are to connect with a younger population in the municipality by the year of 2012.This study is a qualitative survey of the target group ?the young ones? within the municipality of Torsby, which is the population between 17?35 years old.Because of the size and the different intrests between the individuals in this group it has been divided into three smaller groups.? High school students, 17-19 years old.? Returning seasonal workers, 20-26 years old.? People who has moved to Torsby and are now living in the municipality, 27-35 years old.The results of the study show that all the respondents believes that with the right communication channels a positive and strong communication between the municipality and the target groups can be reached. The message and the significance of the message are as important as the communication channels and all the target groups together would like to see a wider range of leisure pursuits that will suit the respective target group.The analysis and the results also show that the communication with the target groups should come about in different ways to be successful, both when it comes to fundemental reasons and choices of communication channels.The two youngest target groups has an adjacent and a similar need of well-founded and entertaining communication and information to rach a long-term result.The older group needs communication that will give them opportunity to reflect and concider the message, which means that the municipality of Torsby needs to adjust both the message and the communication channel for a quicker respons. This target group is also in need of further studies so the municipality of Torsby succesfully can plan a more detailed communication, this because the target group is a less homogeneous group than the two other target groups..
Vilande Bolag : Beskattning av fåmansföretag
Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.
Kollegialitet och individualism : en identitetskonflikt i revisorers vardag?
The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.