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1089 Uppsatser om Smaller audit bureaus - Sida 54 av 73
Det katolska prismat : En kvalitativ studie om vardagsreligiositet, prästskandalen och den katolska kyrkan på den irländska landsbygden
The purpose of this essay is to examine how Irish people on a rural location practice their faith in everyday life. The intention is also to find out what strategies my interviewees use to negotiate the abuse scandal and what their thoughts on the Catholic Church are. The material mainly consists of interviews with seven people part of a rural parish in Ireland. My research also entails smaller observations and conversations in the homes of the participants.The results indicate that they all consider themselves religious, however not all Catholic. All of the participants integrate their religion in everyday life.
Granskning av hållbarhetsredovisning : hur påverkas revisorns bedömningar av de standarder och riktlinjer som används i granskningsprocessen?
Diskussionerna om ?granskning? av miljö- och hållbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrågan ökar angående bestyrkta hållbarhetsredovisningar. Detta på grund av de ökade kraven från organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmärksamheten riktas mot såväl företagens samhällsansvar som den enskilda revisorn och revisorsprofessionen.Det finns en pågående forskningsdebatt som grundar sig på struktur kontra bedömning i revisionsprocessen.
Outnyttjade resurser inom park- och naturvård
As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.
Relationen mellan familjehem & biologiska föräldrar: En (o)komplicerad relation? Synen på familjehemmens kontakt med barnets biologiska föräldrar, samt det stöd som ges från familjehemssekreterare i denna kontakt.
With this research we aim to examine foster parents and social workers perceptions about the relationship between foster parents and the foster child?s biological parents and their perceptions about the support to the foster parents in the contact with the child?s biological parents. The research will provide a deeper understanding of the actors? perceptions and explain possible differences in their opinions. This study has a qualitative approach and contains eight semi-structured interviews with foster parents and social workers in a smaller town in the south of Sweden.
Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden
Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.
Val av revisionsföretag : En studie om faktorer som påverkar mindre aktiebolags val av revisionsföretag
Alla företag måste redovisa sina intäkter och kostnader. Aktiebolag, föreningar och stiftelser har en så kallad revisionsplikt vilket innebär att det man redovisar måste granskas av en revisor. Detta kallas revisionsplikt. Det diskuteras om revisionsplikten ska avskaffas för mindre aktiebolag i Sverige. Den eventuella lagförändringen kommer att innebära marknadsförändringar för revisorerna.
Val av revisionsföretag : En studie om faktorer som påverkar mindre aktiebolags val av revisionsföretag
Alla företag måste redovisa sina intäkter och kostnader. Aktiebolag, föreningar och stiftelser har en så kallad revisionsplikt vilket innebär att det man redovisar måste granskas av en revisor. Detta kallas revisionsplikt. Det diskuteras om revisionsplikten ska avskaffas för mindre aktiebolag i Sverige. Den eventuella lagförändringen kommer att innebära marknadsförändringar för revisorerna.
Marknadsföring : Att som artist nå framgång
AbstractThe object of this study has been to analyze how companies within the music industry can successfully market their artists, this due to the complexity of today?s marketing environment, where technology has rapidly changed the way of communicating, and therefore contributed to a highly competitive market. The vast change of technology has resulted in several possibilities as well as difficulties breaking through, what could be seen as, a media sorl. Our purpose has been to outdo how companies market, as well as which factors that are vital, for a successful promotion of their artists. To be able to carry out our aim, we have created one key question; How can companies within the music industry market their artist to make them reach success?We have used a qualitative research approach for this study, this to be able to generate more depth concerning the chosen topic.
Syringomyeli hos hund
The canine population has during it?s time with humans gone through at least 2 major genetic bottlenecks, the first when it was separated from the wolf, and the second when it was divided into different breeds. Among other things, this has lead to the accumulation of unwanted genes, such as genes causing disease in dogs. One such inherited disease is syringomyelia, which has proven to be more common than expected, especially in certain smaller breeds such as the Cavalier King Charles Spaniel. Syringomyelia in dogs is often a secondary condition caused by the malformation called occipital hypoplasia.
Kvinnor som är entreprenörer Bestämningsfaktorer och regional variation
The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.
Dimensionering av bärverk av stål : En jämförelse mellan Eurokod och BKR
The design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.
En ny modell för att stärka kommunikation och samverkan mellan universitet och näringsliv
As a result of today`s competitive situation, the demand on the rapid development of research has increased. Both universities and companies are realizing the importance of a functioning and well-developed cooperation. A close collaboration and communication between universities and the business community has in many studies been shown to be very important for business development and knowledge transfer. The purose was to examine how communication and collaboration between universities and industry can be developed and strenghthen on the basis of innovative thinking. In order to initially identify the perceived problems the authors studied how communication and cooperation manifests itslelf today between the two parties, what does not work and how the existing tools for communication and collaboration look like today.
En postindustriell stads dynamik : Kalmars samarbeten och konkurrenser i strävan efter expansion genom handel
The thesis strives to reveal the dynamics between a central and a peripheral shopping area in Kalmar, Sweden. The establishment of larger shopping centers has become a hallmark of postindustrial cities. Cities globally are at risk of creating an urban economic rift between the central and peripheral shopping areas. By establishing major shopping venues around the traditional central business districts, cities hope to create a larger customer hinterland and thereby also increased economic growth. The aim of this thesis is answered by two research questions regarding collaboration and competition between two shopping areas; the central Kvarnholmen and peripheral Hansa City Mall.
?Tillsyn över revisorer : problemområden i Revisorsnämndens disciplinärenden och förebyggande åtgärder
Bakgrund: Revisorers grundläggande ledord hög integritet, moral och etik samt oberoende har efter ett antal uppmärksammade redovisningsskandaler försvagats. Eftersom stora redovisningsbrott inte har upptäckts trots revision försämras förtroendet för revisorer. Om en revisors arbete i större utsträckning blir övervakat finns en möjlighet att revisorn granskar mer noggrant. Därmed kan antalet upptäckter och anmärkningar i revisionsberättelser stiga och revisorers förtroende upprätthållas. Den finansiella krisen under 2000-talet har visat att övervakningssystemen av revisorer behöver förbättras.
Vindkraft eller kärnkraft - En jämförelse
The scope of this project is to make a comparison of costs associated with wind and nuclear power in order to decide which one of these is the most suitable in the case of an increased demand for electricity. It is also investigated if there are other factors that can influence the choice of energy source.An average cost is calculated in terms of kronor per kilowatt-hour (SEK/kWh) using cost of investment, operation & maintenance and taxes & subsidies. Total investment cost is recalculated to production cost using the annuity method at three different interest rates (6%, 9% and 12%).The comparison is made between three cases of wind power and two cases of nuclear power. For wind power there are two ocean-based (300MW and 100MW installed capacity, respectively) and one land-based (60MW) wind farm. For nuclear power there is one EPR-reactor (1600MW) and one AP1000-reactor (1100MW).