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1089 Uppsatser om Smaller audit bureaus - Sida 42 av 73

Åtta personalchefers syn på friskvård

ABSTRACTBogren, E & Dahl, C. 2010.Åtta personalchefers syn på friskvård. C-uppsats i Folkhälsovetenskap 15 hp, Akademin för hälsa och arbetsliv. Högskolan Gävle. Purpose: The purpose of the study was to investigate staffmanagers opinions about keep- fit activities.

Youtube-avtalet : Hur det nya avtalet påverkar de svenska majorbolagens konkurrensfördelar och maktposition

Purpose The purpose of this study is to explain what possibilities the new license between Youtube and Stim can have for Swedish artists and what impact this may have for the Swedish major record labels? competitive advantage. Based on this, the aim is also to describe how artists' position of power against major record labels may change due to the license.Method The essay is based on an inductive approach. The authors have used a qualitative research method to gain a deeper understanding of the phenomenon investigated. Primary sources have been collected using a variety of interviews from different parts of the Swedish music industry.Conclusion The Swedish major labels still hold a strong position today both when it comes to power balance and attractiveness.

Biologisk mångfald i staden och dess närhet : möjligheter att som landskapsarkitekt främja biologisk mångfald

In a time of increasing urbanization the human tenure effects on the land has lead to a decrease and fragmentation of areas that are valuable to urban wildlife. These actions have had a detrimental effect on the species and habitats that exist in cities and towns.This paper investigates, through the study of relevant literature and the undertaking of interviews and field visits, the role that biodiversity plays in our society. The current attitude towards urban biodiversity and the responsibility for its promotion within the landscape architect profession has been explored.This paper includes three English case studies and a design proposal investigating how one can work to promote biodiversity on a smaller scale.This paper concludes that urban biodiversity is multi-functional ? being of ecological, social and cultural significance. The landscape architecture profession must be aware of the need to combine a variety of different factors such as economical, social and environmental aspects.

Skarven : ? Produktutveckling av en oljedimavskiljare

This thesis is a product development project that was performed at Alfa Laval Tumba AB. In the past Alfa Laval have manufactured gas separators for engines where gas flows were cleaned from oil. A new business area for this kind of technology has shown to be the manufacturing industry where oil mist has to be separated from the vented air. Therefore a new and bigger design is needed to be able to handle the greater gas flows. A product like that would be a strong competitor on the market when the maintenance would be low in comparison to today?s equipment.During the project several concept suggestions were developed using customer interviews and research as input.

Företagens behov av revision : efter avskaffandet av revisionsplikten för mindre företag i Sverige

Titel: Företagens behov av revision, efter avskaffandet av revisions-plikten för mindre företag i Sverige.Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Jonas Lööw-Ohlson, Malin VestlundHandledare: Markku PenttinenDatum: 2013-02-20Syfte: Syftet med detta arbete är att undersöka hur revisionspliktens avskaffande påverkat de olika aktörer som berörs av denna förändring och att utifrån detta identifiera de faktorer som styr behovet och valet av frivillig revision i små aktiebolag i Sverige.Metod: Undersökningen har ett deduktivt angreppssätt med kvalitativ inriktning då insamlandet av empirisk data utgått ifrån den satta referensramen.Resultat och slutsats: Fördelar för företagen att välja frivillig revision är främst att revision anses tillföra tillförlitlighet till räkenskaperna och fungera som en kvalitetsstämpel för företaget i dess kontakter med yttre intressenter. Företagens behov av revision beror på vilka krav och förväntningar som ställs på deras redovisning från olika intressenter och hur väl revisionen hjälper företagen att uppfylla dessa krav. Det avgörande är om företagen upplever att den nytta de får av att välja frivillig revision uppväger kostnaden. Många av de farhågor och förhoppningar som de olika intressenterna hade inför avskaffandet har infriats. Det är dock ännu för tidigt att se hur skatteintäkter, skattefel och ekobrottslighet påverkats, men det ser inte ut som att det ska få så stor inverkan som förväntat, om någon alls.

Får resenären vara med och styra färden? : En studie om kundinvolvering inom tjänsteutvecklingsprocessen

ABSTRACTJuvenile is a phenomena that more or less always has been around in our societies. From a society perspective, a crime is committed if actions that the legislative power of state consider as unacceptable or actions that are punishable. There is no particular explanation to why certain people become criminal; crime can be caused by many different factors at the same time. There are several types of justice. In this essay, it is reparative justice for shoplifting in force, that will be illustrated.The purpose of this essay is to investigate how the shopkeepers experience incidents such as shoplifting or theft in their stores, and how they will react and act if they will be exposed by circumstances like that.

Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Handlingsplan för rening av dagvatten från hårt trafikerade gator i Örebro

The main purpose with the project has been to approximate the magnitude of the pollution transport from the actual road surfaces and to get an approximation of the possibility to collect the pollutants to reduce the load to the water and improve the water quality.The quantity of pollution transport from the most trafficated roads areas in Örebro city has been calculated. Roads whith a traffic exceeding 10 000 vehicle/day. The study has been done with the calculation tool StormTac. Through analysis of traffic loads and road surface, which together with a different kinds of parameters gives an approximation of the pollutant transport.The calculation has included some metals and other substances in the stormwater and has also included the present of suspended solids. Included the overall study, some smaller areas has also been calculated for the possibility to remove pollutants.The work also includes calculation for three different areas for stormwater treatment.

Regionalisering i Sydöstra Sverige : En studie om: identitet, legitimitet och demokratisk förankring

The purpose of this study was to investigate the problems of building a new region in the Southeast part of Sweden. The idea of a big south Swedish region is brand new; no former studies in this area have been done before. The main analytical focus of this study is legitimacy, identity and democratic credentials. The study has been carried out by interviews with several leaders in organizations working with the collaborations of the smaller regions in to the big region. The method of this study has been a single-case study and dialogue interviews.

Agerar stora stater utifrån egenintresse? En studie om Frankrikes syn på frihandel.

AbstractLarge states are not as interdependent as small countries are. Due to the extent of the home market, producers in large countries can sell the greater part of their products at home. Accordingly large countries become less dependent of other states. Large states are consequently in a better position to promote their self- interests internationally than smaller states are. Applying this reasoning on a large state such as France I come to conclude that she probably exerts this policy of self- interest in an area like free trade.

Företagsförvärvs inverkan på den kortsiktiga avkastningen : En eventstudie om kursutvecklingen vid offentliggörandet av ett förvärv

Purpose: The main objective of this study is to research whether an announcement of an acquisition generates positive/negative abnormal short-term return towards the buying company?s shareholders. The secondary purpose is to research whether any differences could be due to selected factors: firm size and industry.Method: The study is quantitative in nature where the research aims at the stock price movement around the announcement of an acquisition. The sample size includes 30 companies between the years 2000-2010. The abnormal return is investigated by an Event Study.Conclusion: Our study shows that the publication gives a positive abnormal return in comparison to the respective sector indexes.

Avfallsförebyggande arbete i Norrbottens läns kommuner : En studie om kommunal avfallshantering och avfallsdirektivets påverkan

This study aims to evaluate the waste management in Norrbottens municipalities in key areas such as possibilities to reach the two national waste goals, information to the public, the effect of legislation, future of waste management and differences in geographic- and demographic areas. The Waste Framework Directive (WFD) issued by the EU and incorporated into Swedish law plays a major part in waste management by defining a hierarchy in five steps how waste should be treated. Interviews conducted with each of the fourteen municipalities aimed to find out what step in the hierarchy they are at and what effect the implementation of EU-legislature into Swedish law has had. Based on the interviews a diverse range of answers was found in relation to the questions asked, generally the more populated municipalities saw a more positive future of waste management, mainly because more developed infrastructure to handle waste is already in place. However the smaller the municipality is the harder it is to allocate resources for waste management and problems arise in the form of expensive transports of waste.

En korrelationell studie om beröringsundvikande, hierarkier och kränkning bland intagna vid en sluten kriminalvårdsanstalt

The aim of this investigation was to assess if there was a correlation between touch avoidance and hierarchical position, perceived degradation, number of years spent in jail and age amongst men at a correctional institution. In addition, a possible correlation between hierarchical position and the amount of perceived degrading treatment was also explored. In the collection of the data a questionnaire containing 27 open and closed answer alternatives was utilized. A multiple regressional analysis was conducted to find possible correlations between touch avoidance and the other underlying variables. Also an independent t-test explored the possible effects of the control variables: place of birth and girlfriend.

Mobile-first eller Desktop-first, en studie av utvecklingslösningar för responsiv web design

The thesis analyzes two different approaches towards responsive web design, Mobile-first and Desktop-first. Responsive web design is a concept for websites whose design is customised based on the screen size. The analysis is performed by collecting views on the methods and also analyzing the usage of mobile and desktop internet to create a prototype of a responsive website where both methods are beeing used.The main difference between the methods is the foundation, where one is designed for mobile and the other for desktop. The thesis indicates that Mobilef-irst gives a better result for the mobile, which unlike the computer has poor performance, smaller screen and poor internet connection, therefore an advantage for the device that needs more focus to maintain a fast response. Desktop-first does not take this opportunity, but focus instead on the computer where the performance is better, which leads to a unnoticeable difference in response time.

Analys av vävnadsprover med endimensionell elektrofores

The following project has been made in collaboration with, Denator AB, a biotechnology enterprise. One-dimensional electrophoreses have been used to analyze protein contents of tissue samples. Tissue samples have been either treated according to the company´s newly developed tissue treatment technique or not treated at all and comparisons between these samples have been made. In order to see differences in protein patterns between samples more clearly, a conversion method has been developed where electrophoresis gel visual patterns are used to produce curves, similar to densitometer curves.Denator AB would like to know if the proteins in their treated samples will change visibly over 48 h when incubated at room temperature. This has been investigated using the above mentioned method.

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