The overall purpose of this thesis is to enrich the existing knowledge base by understanding how the audit practice is changing with the implementation of technological tools such as BDA and RPA. In addition, this thesis identifies and analyses what are the barriers holding back the audit profession from a wider use of technology in the audit.

To comply with the Paris Agreement and to deal with the threat caused by climate change, the Swedish Parliament has set ambitious targets for greenhouse gas (GHG) reductions. For the transport sector, which accounts for 30 % of total GHG emissions, a milestone target is to reduce GHG emission by 70 % by 2030 compared to 2010 (2030 goal). Biofuels is in this respect considered decisive to reach the

Influencer marketing är ett relativt outforskat område vars regleringar ännu inte är helt klarlagda. På grund av den snabba digitala teknikutvecklingen har marknadsföring på sociala medier blivit en avgörande marknadsföringsmetod. Företag använder sig i stor utsträckning av influencers och deras plattformar för att marknadsföra sig och sina produkter eller tjänster. Detta har lett till en bransch As technology moves forward, marketing methods follow and influencer marketing is the most prominent one today, being a rather unexplored part of marketing, lacking clear legislation. Hence, companies use influencers and their platforms to advertise their products and services leading to a line of business where the legal aspect is obscure. The purpose of this essay is to investigate and illumin

Received remittances around the world has experienced a large increase during the last decades. This study investigates the effect that remittances have on economic growth, by using annual panel data from 81 countries from the last four decades. In the paper we divide our data into seven different periods to observe the long-term relationship through regression analysis. Our results indicate that

China is promoting the development of “music industry system” in recent years, by publishing policies and regulations that supporting music industry system with funding, clusters, protecting copyrights, and so on, in both national and regional policies like Chengdu. The difference between yearly developing reports of music industry in 2018 and experiences on the ground shows in the growing of the

Purpose - Since the phenomenon of social brand activism is an emerging concept in literature and considered as a differentiation strategy for corporate brands, the purpose of this study is to evaluate the impact of social brand activism on the different brand personality dimensions. In addition, the study aims to examine if a high brand-cause fit enhances the effectiveness of social brand activism

Avsikten med denna studie har varit att ta reda på hur anställda på ett Arbetsförmedlingskontor upplever myndighetens krav i förhållande till egna känslor och värderingar. Syftet har även varit att undersöka huruvida det finns en diskrepans mellan yrkesrollens krav och de anställdas känslor och hur man hanterar denna. I studien tillämpas Arlie Russel Hochschilds teorier om emotionellt lönearbete s

For Tetra Pak to be able to continue its work on minimizing energy usage and waste in its production systems and delivering better solutions for its customers, it is of the utmost importance to understand the products used in the Tetra Pak system. Many of these products are defined as semi-fluid products, which means they can behave like both fluids and solids, depending on the circumstances. Unde

Syftet med studien är att undersöka hur kompositionsprocessen kan se ut för tre skånska kompositörer av instrumental jazzmusik. Studien utfördes genom individuella intervjuer. Samtliga informanter har skrivit längre svitliknande musik för stora ensembler. Hur relaterar deras musik och process till deras personliga bakgrund som kompositörer? Hur ser arbetsföljden ut när det gäller de olika momentenThe purpose of this study is to investigate how three professional jazz composers describe their process when composing instrumental jazz music. The study was carried out through interviews with three composers based in the south of Sweden, who had all composed extended suite-like pieces for large ensembles. How does their music and process relate to their personal background as composers? What is

How different are you? In the world oceans, seagrass meadows are common and an important habitat. Their presence reduces carbon levels from the atmosphere and increases the number of different animals which improves biodiversity. Yet, seagrass meadows are highly threated. In Sweden, there are several reasons for their loss mainly related to human activities such as constructions close to the coas

Several discussions have taken place arguing whether technology is influencing in the productivity of the economy and furthermore if it is worth it to dedicate resources to the development and strategy of the Information and Communication Technologies (ICT). Productivity, therefore, becomes an important topic of discussion to understand the impact of technology at a macro-economic perspective and

Produktionssvinnet för livsmedel i Sverige är cirka 300,000 ton per år. Då befolkningen ökar behöver jordens resurser användas mer effektivt. Broccoli odlas framförallt i södra Sverige och det lämnas kvar så mycket som två tredjedelar på fälten. Dessa rester/sidoströmmar används till biogas, djurfoder eller plöjs åter ner i jorden. Växtproteinfabriken, ett projekt på Sveriges lantbruksuniversitet Food waste after production in Sweden is estimated up to an average of 300,000 tonnes per year. With an increasing population, we need to use our resources more efficiently. Broccoli is mostly cultured in the south of Sweden and as much as two thirds are left behind in the fields. These bi-products are used as biogas, animal lining or are plowed into the fields again. Växtproteinfabriken, a projec

Denna uppsats undersöker Achmea-domen som meddelades 6e mars 2018. Uppsatsens undersöker Achmea-domens innehåll och rättsliga betydelse enligt den debatt som den resulterat i. Undersökningen inkluderar debatten om rättsläget för skiljeklausuler enligt BIT mellan EU-länder efter domen. Bilaterala investeringsavtal (BIT) sluts mellan två länder i syfte att främja investeringar över gränserna. I desThis paper examines the Achmea Judgement that the Court of Justice European Union (CJEU) Grand Chamber ruled the 6th of March 2018. This paper deals with the context of Achmea Judgement and the debate that has been the result of the Judgement. The debate is regarding the Judgments legal significance and potential consequences for Investor-State Arbitration within the EU. Bilateral Investment Agr

Computational Fluid Dynamics (CFD) is the study of fluid flows for the analysis of phenomena by scenarios simulated in a computer-based environment. One of the most well-known CFD simulation packages in the fire safety field is Fire Dynamic Simulator (FDS). The tasks of setting up an FDS input file can be time-consuming especially for complex building geometries. Building Information Modelling (BI

Skatteverket släppte 2017 en promemoria som föreslog en förändring av arbetsgivarbegreppet. Det har lett till en diskussion om hur beskattning av begränsat skattskyldiga bör regleras och hur nuvarande reglering påverkar den inre arbetsmarknaden i Sverige. Sverige har årligen ett stort antal arbetstagare som undgår beskattning på grund av undantagsregeln i SINK och i det nordiska skatteavtalet. DenIn 2017, the Swedish Tax Agency, Skatteverket, released a memorandum that suggested a change in the employer approach. This has led to a discussion on how taxation of limited taxpayers should be regulated and how the current tax affects the internal labor market in Sweden. Every year, Sweden has a large number of employees who avoid taxation because of the exception rule in SINK and in the Nordic

Att kontrollera tillverkningen av proteiner med hjälp av induktorn IPTG är mycket viktigt för såväl industrin som forskare. Med hjälp av automatisk provtagningsutrustning var målet med det här arbetet att kunna minimera användningen av dyra kemikalier och mycket riktigt verkar det gå att minska mängden IPTG i proteinproduktion.The induction of recombinant expression in bioprocesses is associated with high costs, but still suffers from unoptimised standard procedures with high use of IPTG. A flow-based online method for enzymatic analysis of recombinant expression in E. coli could greatly help in mapping induction behaviour, and assembly and programming of a FlowSystem for automatic sampling was done. The process was nev

This thesis highlights the importance of narratives for Human experience and its connection to the climate using a methodological and epistemological standpoint of Hermeneutics. Using the categories of economics, the unknown and psychology an argument is laid out for the likelihood of increased future chaos as a result of Climate Change. Then the flood myth is explored with its cultural significan

Title: CEO Narcissism, Divestitures, and Shareholder Value: A Study on the Nordic Market Seminar date: 2019-06-03 Course: BUSN79, Degree project in Accounting & Finance, Graduate level, 15 ECTS-credits Authors: Alan Alfat, Christian Erlandsson Advisor: Håkan Jankensgård Keywords: Narcissism, Divestitures, event-study, CAR, BHAR Purpose: This study aims to investigate whether CEO Narcissi

Indigenous peoples and natural environment in Brazil share a history of subjection to the economic interests of those in power, a condition that tragically resulted in the killing of thousands indigenous individuals and in unprecedent destruction of the Amazon during the military dictatorial regime (1964-1985). Now, as Jair Bolsonaro, who openly praises the dictatorship, is elected as president am