Examensarbetets titel: Revisorns oberoende i en föränderlig bransch Seminariedatum: 180531 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Andersen Toledo, Christofer., Elfving, Alexander & Hall, Fredrik Handledare: Jonnergård, Karin Fem nyckelord: Revisorns oberoende, disciplinärenden, sociala normer, legala normer, reglering Syfte: Uppsatsens syft

The ongoing grid paradigm shift has resulted in synchronous generators currently being phased out. As the generators have been providing ancillary services, such as frequency control regulation, this means that new technologies to perform ancillary services need to be developed and evaluated. Electric vehicles (EVs) is an energy source that today is being underutilized. Therefore, research has bee

Loudspeakers are used in many different applications and play a vital role in various types of entertainment and communication. To optimize the listening experience, there is a need for an adjustment process to compensate for any effects the environment might have on the loudspeaker’s performance. This thesis presents an adaptive method that utilizes an arbitrary amount of loudspeakers and microph

Syftet med denna studie är att undersöka olika faktorers påverkan på budpremiens storlek vid svenska-, norska- och finska publika företagsförvärv. Vidare syftar studien till att urskilja vilka faktorer som har en signifikant korrelation med budpremien för att bidra till en förklaringsmodell, med ambitionen om att minska värdeförstöring i samband med förvärv. Genom en deduktiv arbetsmetod analyseraThe purpose of this study is to examine various factors’ influence on the size of the bidding premium in Swedish, Norwegian and Finnish public acquisitions. Thus, the study aims to identify which factors have a significant correlation with the bid premium in order to contribute with an explanation model. The ambition is to reduce the value destruction that often occurs in connection to acquisition

A statistic released this year (2018) by the World Road Transport Organization shows that more than 80% of inland freight is moved by road. Frequent e-commerce activities and end-consumer demands on delivery performance have increased transport needs yet fill rates have decreased. Transport is less efficient and unsustainable while profit margins also shrink, motivating fiercer competition among s

Internationally there has been a growing interest of tramways the past decades. Swedish cities have taken notice of the positive characteristics that tramway have on cities and many of them has also begun investigations for future projects including tramway. The purpose of this study was to investigate in which ways tramways can contribute in creating attractive cities. The work consists mainly of

In addition to various switch and track materials, Vossloh Nordic Switch Systems AB have a wayside lubrication device, Clicomatic© in their product range. Clicomatic© is a lubricator intended for fixed installation to mainly lubricate the railway track at exposed sections. Its purpose is to apply grease in the active interface between the vehicle and the track. Clicomatic© was developed decades ag

The purpose of our master thesis is to locate and find a mathematical model of the road surface from data obtained using LiDAR measure- ments. A LiDAR is an optical instrument that generates a point cloud of its surroundings by measuring distance and intensity. Some LiDARs also generate additional metrics, but for our road model only the distance will be used. However, we will discuss how the inte

På Sysavs förbränningsanläggning sker en samproduktion av el och värme där Sysav har tillstånd att förbränna 630 000 ton avfall. Föregående år producerades totalt 265 530 MWh el och 1 501 150 MWh värme från förbränningen. En del av den producerade energin går till intern förbrukning och under 2017 användes totalt 97 278 MWh el och 23 435 MWh för egen förbrukning. På anläggningen finns ett flertal

In the field of molecular biology, the cloning of DNA is a vital process. Through cloning, researchers can design new DNA strands which can be used for a number of applications. One of these applications is the creation of synthetic antibodies for cancer treatments. Alligator Bioscience is developing a high-throughput chain to significantly speed up the process. Traditional cloning techniques rely

Dagens flyktingkris är världens största sedan andra världskriget. Idag flyr människor sina länder från förtryck, krig och förföljelser och hälften av dem är barn. Antalet ensamkommande barn har ökat under de senaste åren och under januari – oktober 2015 sökte 23 349 ensamkommande barn asyl i Sverige.1 Regeringen har lyft fram betydelsen av det civila samhället både generellt och inom integrationso

En nyfödd stjärna är omgiven av en disk som består till mestadels av gas med en liten andel grus, en så kallad protoplanetarisk disk. Det är i den här disken som planeter bildas, och likt planeter så roterar den runt solen. En viktig egenskap hos den protoplanetariska disken är att den förändras med tiden. Stjärnans gravitation drar till sig material från disken, vilken gör att den blir mindre ochThe rate of migration and accretion onto protoplanets is greatly influenced by the structure of the surrounding protoplanetary disc. This structure changes with time as the disc evolves on a million year timescale, implying that the process of planet formation might look very different depending on when it was initiated. Further on, the evolution of the disc structure is affected on smaller timesc

Tänk dig att två musikanter ska öva ett musikstycke tillsammans. De kan var sin del för sitt instrument, men de har aldrig spelat tillsammans. Nu är det så att musikanterna sitter i två olika rum och inte kan höra eller se varandra under inspelningen, utan de kan bara höra slutresultatet. Det låter såklart inte alls bra och kommer krävas många försök innan de börjar bli samspelta. När musikerna fåIn this thesis a new method for the numerical solution of coupled systems of ordinary differential equations is investigated. To understand this new method, the workings of existing Waveform iteration methods, in particular the Jacobi and Gauß-Seidel methods were explored first. These methods were introduced to be able to exploit multirate behaviour in systems and use an iterative procedure to suc

The thesis purpose is to determine how people’s evacuation performance is affected by carrying weight while performing a stair-climbing motion. The fire safety engineering and physiology fields are merged to increase the knowledge regarding ascending evacuation. A laboratory experiment was conducted, in which participants performed three different sessions; during the first session, participants p

A bidirectional serial link on-chip implementation is going to be assessed so as to set the option of using it as a replacement of the actual parallel interconnection used to transfer data between different memory banks in an embedded low-power memory unit. Asynchronous communication is the protocol selected and current mode pulse signaling is the technique used to transfer data. A 32-bit data pacElectronic devices play an important role in different aspects of our daily lives. We are surrounded by gadgets that possess a lot of features and in order to make this possible, the integration of different systems within a single chip is necessary. The development of new technologies and innovation in circuit design are required in order to be able to increase the functionalities of a chip, opti

Syftet med uppsatsen är att, med hänsyn till den gröna konsumtionen, undersöka vilka medel livsmedelsföretag kan arbeta med för att ompositionera sitt varumärke. Med syfte att få lågengagemangsprodukter att generera ett högre engagemang hos konsumenten utan att förändra den befintliga produkten. Metoden i uppsatsen är kvalitativ fallstudie i sitt naturliga sammanhang med induktiv ansats. Fyra cent

Alongside the emerging field of immunotherapy, with monoclonal antibody drugs at the forefront, radically reshaping medicine, the need for process and technology improvements that can lower drug development costs and bring better drugs to the market faster is increasing. One such process improvement being fast and efficient cloning strategies which enable moving into high-throughput formats. Tradi

Interneurons have been found to be important for normal cognitive function. Impairments to their growth or signaling have been indicated to be involved in the development of schizophrenia, autism and epilepsy. Defective functioning in GABA:ergic interneurons has been linked to undesired desynchronous firing in neural signals as a consequence of these interneurons firing too infrequently or not at

Många barn i Sverige tillbringar en stor del av sina dagar på förskola där många av deras sociala erfarenheter och utveckling äger rum. Kognitiv social inlärningsteori förespråkar att barnet lär sig genom att imitera och härma vuxna och utifrån detta skapa kognitiva scheman som används för att tolka omvärlden. Barnen härmar de vuxnas beteende, vilket gör att pedagoger på en förskola besitter en vi