Examensarbetets titel: Samhällets efterfrågan av revision Seminariedatum: 31 maj 2012 Ämne/kurs: FEKH95, Examensarbete kandidatnivå, 15 högskolepoäng. Författare: Linnea Ahlquist, Marcus Hagström och Emelie Persson Handledare: Kristina Artsberg Fem nyckelord: Revisionsefterfrågan, Revisionsplikt, Aktiebolag, Revisorsprofession, Förväntningsgap. Syfte: Syftet med denna uppsats är att redogöra

Combinatorial auctions allow buyers to express preferences over bun- dles of items. The Primal-Dual (PD) auction developed by de Vries et al. (2007) is an efficient ascending combinatorial auction which, given certain conditions on buyers valuations, achieves Vickrey-Clarke-Groves (VCG) payments. The Universal Competitive Equilibrium (UCE) auction by Mishra and Parkes (2007) is a generalization of

Background: Postoperative pneumonia is an acknowledged risk following surgical procedures, for which there is currently no prophylactic treatment. Different methods have been tried with varying results, such as the administration of antibiotics or chlorhexidine to reduce pathogens in the oral flora. This study explores a prophylactic oral treatment with a suspension of two lactobacillus-strains, L

Att utröna vilka skillnader som existerar mellan regelverken och varför dessa har uppkommit samt en fördjupad studie av konvergensprojektet mellan IASB och FASB. Detta med fokus på föreställningsramen och intäktsredovisning. Därutöver en analys av den potentiella utgången av konvergensprojektet.

The aim of this Master´s thesis is to explore how the public libraries in Sweden work with children´s and youth´s independent, aesthethic and artistic creations and play as new ways for stimulating and developing children´s reading. The method is a literature study which gives an overview of the theories and the research on Children´s culture concept and The Concept of participation, the meaning o

Markov Regime-Switching GARCH (MRS-GARCH) models have been gaining popularity due to their ability to account for shifts volatility regimes that tend to characterize returns series. Previous empirical studies have shown that this capacity to capture the volatility dynamics leads to a superior forecasting power of the MRS models. We investigate the performance of these models in quantifying and man

The goal with this paper is to formally define knowledge from the assumption that our universe is computable. Based on this assumption, we will formulate a minimalist ontology that will be the theoretical basis for our formal definition of knowledge. We will use the classical definitions of knowledge like "reliabilism" (RTB) and "justified true belief" (JTB) as our starting poi

The failing firm doctrine (FFD) has been firstly enounced 1921 in case International Shoe Co v FTC. The key case in EU is Kali where the Commission has discussed the concept of FFD in depth. The Commission has established that FFD is not the rule but the exception from the rule that horizontal mergers are harmful for the competition. The binding Acts in the field of Merger Control are EU Regulatio

This project aims to highlight the manufacturer as an important asset in product development. In order to design a product, it is necessary, especially for industrial designers to have good knowledge of the manufacturing technologies that are available and to have knowledge of the working environments in which our ideas are put into practice. Increased cooperation between local actors opens opport

Thesis purpose: The purpose of this thesis revolves around investigating which factors a company should consider when attempting to dual brand a wide array of products. Methodology: Our thesis intends to investigate the opinions of dual branding among FMCG companies within the Swedish market. We have conducted a qualitative approach, consisting of interviewing five marketing practitioners, mostly

Local and regional governments play a key role in responding to climate change. Climate change vulnerability assessment is used to inform them about the possible risks and response options. It is apparent that with those assessments there is a risk of ‘learning on paper’ as opposed to ‘learning in use’. To move from one to another, the policy-makers have to understand climate change in relation

The authors are intending to investigate if theoretical arguments for misalignments from compensation structures go for Swedish firms. Attempting to bring research forward, the frameworks on M&A and compensation literature will be combined to investigate the interdependence between CEO compensation and M&A behaviour. An empirical research is made utilizing a multiple panel regression stud

Denna uppsats grundar sig på en översättning gjord på uppdrag av Svenska Naturskyddsföreningen av en rapport om kvävets roll som miljöförstörare samt som motor i Europas jordbruk och ekonomi. Källtexten är en sammanfattning riktad till beslutsfattare av dokumentet The European Nitrogen Assessment, framställt av en forskargrupp knuten till European Science Foundation. Uppsatsen inleds med en källte

Driven by an interest in ethical fashion consumption and having identified the necessity for a clear understanding of consumer traits within this increasing phenomenon, we conducted a quantitative research, adopting a objectivist and positivist stance, involving over three-hundred young Swedish consumers. Positioning ourselves along the lines of the behavioral decision theory and assuming a positi

This thesis is about building in Iraqi Kurdistan. I have analyzed a family house in Erbil and gave suggestions for improvement, inspired by the Swedish building techniques. Energy consumption is reduced by 78 % using the suggested improvements regarding the plan, foundation, exterior walls, floor, roof, installations and surface coatings. The differences in the construction process and building co

In this final degree project, a system for an Android application that should be able to lock and unlock door locks has been developed. This will be done by using a mobile phone that is communicating with an online server, this server is communicating with the Arduino board which in turn is communicating with the door lock. The phone has an application made for Android version 1.6 and after. To ma

One of the biggest expenses for airline companies is the fuel for the aircrafts; preceded only by labor costs it is important for an airline to optimize its use of fuel. One option to save money on fuel is by doing something called Fuel Tankering. Essentially, fuel tankering is a way to lower the fuel cost by refueling at departures where the fuel price is lower than at the destination of the airc