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Vad leder företag till att byta revisor?

Syfte: Syftet är att undersöka faktorer till varför företag i Sverige väljer att byta revisorer och även att bidra till tidigare forskning genom att bekräfta eller komplettera tidigare forskningsresultat. Metod: Studiens urval bestod av 94 börsnoterade svenska företag, från Stockholmsbörsens small-, mid- och large cap-listor där 47 hade bytt revisor mellan 2009–2015 och 47 utgjorde kontrollgruppenPurpose: The purpose of this study is to examine factors related to Swedish companies' choices to change auditors and also to contribute to prior research by confirming or adding to the results of prior research. Methodology: The study's sample consisted of 47 listed Swedish companies, from the Stockholm stock exchange's small-, mid- and large cap-lists, who've changed auditors bet

The European Project : A Comparative Critical Discourse Analysis of Three State of the Union Speeches

This thesis is a qualitative study on how the current President of the European Commission, Jean-Claude Juncker, views the on-going project of European integration and how he constructs a ‘European identity’. The sample material consists of his three State of the Union speeches from 2015, 2016 and 2017, where Juncker reflects on events in the past year and presents the European Commission’s coming

Fåfänga konsulter - En studie av spegelbilders påverkan på konsulters uppfattningar av uppköp

The purpose of this study is to deepen and nuance the understanding of employees’ perception of acquisitions involving professional service firms, consultancy firms in particular. The theoretical framework is divided into three sections. Initially, Organizational Identity is presented, followed by Social Identity Theory and lastly Image. The collected material consists of data from seven interview

Refugee Protection in Time of Mass Influx: A Case Study on Southeast Asian Countries and their Intergovernmental Arrangements

The United Nations High Commissioner for Refugees (UNHCR) describes a situation where the number of people crossing the international border has suddenly increased in which neither if exist, the normal individual asylum procedures nor the response capacity of individual State are able to deal with the assessment of such large numbers as a 'mass refugee influx.' In the international law con

Organic nitrogen and carbon in Swedish rivers : increasing trends from 1987-2017

Östersjön har under decennier påverkats av övergödning. Det är den stora tillförseln av näringsämnen och den långsamma vattenomsättning som gör att Östersjön är speciellt utsatt för övergödning. De näringsämnen som orsakar övergödning är vanligtvis fosfor och kväve. Dock finns en tveksamhet i forskningsvärlden om huruvida respektive ämne bidrar till övergödning. En fråga som forskarna är särskilt In the past decades, increased organic carbon concentrations have been reported from freshwaters across the Northern Hemisphere. However, there is little knowledge regarding whether or not these changes are linked to increasing concentrations of organic nitrogen. This poor understanding of nitrogen biogeochemistry is a problem in face of the potential eutrophication effects of nitrogen in receivin

Violence Against Women in Turkey: An Analysis of Barriers to the Effective Implementation of International Commitments

Turkey has been an active participant in international developments when it comes to women's rights and violence against women. However, systematic and widespread violence against women persists. Claiming that deficient and/or incorrect implementation of international commitments serves as a serious obstacle to combating violence against women in Turkey, this research analyses the reasons for

Characterisky?

Purpose: The purpose of this thesis is to investigate how financial risk-taking within companies is related to the CEOs’ and CFOs’ personal characteristics. Theoretical framework: Using the Upper Echelons Theory (UET) (Hambrick & Mason, 1984) and a literature review of previous studies of the UET, hypotheses are built with the aim to investigate the relationship between the UET characteristic

Daylight prediction based on the VSC - DF relation

In 2017, 255 of Sweden's 290 municipalities reported a shortage of residential housing (Boverket, 2017). The answer is to build more. Due to urbanization pressure, concerns for saving valuable agricultural land, growing national and EU demands on energy-efficiency, there is an increasing number of new and dense urban developments. Daylight issues seem to have been of little concern in developm

Effect of sample diluent with different ratios of water in supercritical fluid chromatography

Water is not a popular solvent for SFC because it usually causes peak distortion. In a previous study in the lab it was shown that a water/organic solvent ratio of 9:1 in sample diluent actually produced sharper peak shape compared with the ratio of 1:9. The aim of the current study is thus to do a systematic study of the effect of water in the sample diluent on the retention behaviors of the anal

Being a Manager Just Comes With the Job: Managerial Challenges Law Firms in Sweden Face

Purpose: A lot has been written on the topics revolving around management, professionals and workplace attractiveness. However, the knowledge is fragmented and there is no research that links these three together. The overarching aim of this exploratory research is, therefore, to see how they come together. This will be done by studying a few law firms in Sweden to identify what managerial challen

Kvalitetsarbete i organisationer

Syftet med denna undersökning är att identifiera faktorer som påverkar chefers möjligheter att bidra till ett välfungerande kvalitetsarbete i organisationer. Bristande engagemang och okunskap hos chefer har enligt forskning visat sig vara en av de största anledningarna till att kvalitetsarbete misslyckas. Chefer är viktiga i arbete med kvalitetssäkring av verksamhetsprocesser i organisationer. På

Ekosystemtjänster från sjögräsängar i Östersjön

Ekosystemtjänster från sjögräsängar i Östersjön Östersjön bidrar med både ekonomiskt och socialt till länder runt i kring det. Detta tillsammans med viktiga biologiska företeelserna Östersjön producerar kan sammanfattas till ekosystemtjänster. Innanhavet utsätts dessvärre hela tiden för både globala, regionala och lokala påfrestningar. Vilka i sin tur utgör hot mot både biologiska, sociala och ekEcosystem services is a relatively unexplored term in environmental science and in the society as well. The concept can seem rather abstract and difficult to understand to the public but it does not have to be. The term could seemingly help the public to understand why certain ecosystems and natural objects need to be preserved not only for their intrinsic value but also hence economic and social

Lateral variability in the quantification of calcareous nannofossils in the Upper Triassic, Austria

Kalkskaliga nannofossil är spår av mikroskopiska organismer som utvecklades signifikativt under och efter slutet av trias, vilket kan ha påverkat havskemin samt kalkbildning i haven. Coccoliter, nannoliter och kalkskaliga dinoflagellater är vanligen förekommande kalkskaliga nannofossil som påträffas i övre trias. Denna studie syftar till att kvantifiera och undersöka laterala variationer hos kalksCalcareous nannofossils are microscopic remains of organisms that diversified considerably in and after the Late Triassic, and which may have influenced seawater chemistry and carbonate production. Coccoliths, nannoliths, and calcareous dinoflagellate cysts are important parts of many calcareous nannofossil assemblages in the Upper Triassic. This is a quantification study of an Upper Triassic lime

Big data, på gott och ont: GDPR som stöd för den enskilde individen

Big data-analyser är ett kraftfullt verktyg för många organisationer idag. Genom att analysera stora mängder data kan organisationer se mönster, trender, dra slutsatser och förutspå saker som ännu inte skett. Men även om fördelarna med teknologin är många så kan Big data-analyser kränka den personliga integriteten på många sätt. I samband med införandet av den nya Dataskyddsförordningen och de öka

Mad or Misunderstood? A Study of the Different Portrayals of Mr. Rochester's First Wife in Jane Eyre and Wide Sargasso Sea

Jane Eyre (1847), written by Charlotte Brontë, remains a classic, 170 years later. Mr. Rochester’s secret wife locked away in an attic, Bertha Mason, is the antagonist in the novel. However, in Wide Sargasso Sea (1966) written by Jean Rhys around a century later, the character has been rewritten as Antoinette Cosway. This essay examines how Bertha and Antoinette are written and investigates the as

Map change detection using GPS position data

Självkörande bilar är ett hett forskningsområde och utvecklingen går snabbt framåt. För att teknologin ska vara säker krävs det att alla bilar har en uppdaterad karta över hur vägnätverket ser ut. Om bilen ska kunna använda kartan för navigering behöver den innehålla information om mer än bara var man kan svänga. Information ner på centimeterprecision om vägskyltar, trafikljus, vägmarkeringar och Technology advancement in autonomous driving is accelerating. For the technology to be safe it is crucial for the vehicles to have an updated map, meaning all vehicles should have a correct and identical representation of the current road network. This makes change detection in the maps of great importance, in order to continuously understand and recognize the features that need to be updated. Th

Optimization of mutation detection from breast cancer RNA-seq data and prediction of patient outcome

Breast cancer is the most common type of cancer among the female population in Sweden. Genomic mutations of patients are a very important source of information for treatment choice and outcome prediction. RNA-sequencing (RNA-seq) has become the de facto standard for expression profiling and can also be used for the detection of genomic variants. However, RNA-seq-based variant detection suffers fro

Using Self-Organizing Maps to Identify Operational Risk

In recent years, the awareness and concern for operational risk in financial institutions have increased, and several disastrous events in the last two decades been caused by human error. With this, the regulatory demands have increased on the financial institutions to control operational risk. One operational risk that Svenska Handelsbanken AB (SHB) has detected are the audit changes of trades wh

CRM-system i en era av GDPR

I denna kandidatuppsats presenteras, genom en kvalitativ intervjustudie, de förändringar och utmaningar som företag och dess CRM-system står inför i och med den nya EU-regleringen GDPR, som träder i kraft 25 maj 2018. I studien utförs intervjuer med fem företag som är uppdelade i två urvalsgrupper; (1) leverantörer av CRM-system och (2) användare av CRM-system. I litteraturgenomgången presenteras

Capacitance Optimization and Ballistic Modeling of Nanowire Transistors

Teknologiutvecklingen inom halvledarindustrin och integrerade krestsar har inom de senaste åren skett i en mycket hög takt, vilket också har medfört en förbättring av transistornas prestanda. Transistorn är grundläggande biståndsdel i elektroniska kretsar med huvudsaklig uppgift att styra strömmar och fungerar på så sätt som ett elektriskt relä. Transistorn består av tre elektroder, som kallas souDownscaling of Si-based metal-oxide-semiconductor field-effect transistors (MOSFETs) has contributed to increased microchip device density and to improve the functionality of the electronic circuits. The dimensions of state of art MOSFET is down to a few nanometers. It has been demonstrated that smaller MOSFETs are faster and more energy-efficient. However, with continued device scaling the perfor