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Examensarbetets titel: Shared service center inom revisionsbranchen Seminariedatum: 30 maj, 2024 Ämne/kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Olivia Elldalen, Julius Landin, Linnea Mårtensson Handledare: Alexander Hedlund Fem nyckelord: Shared service center, delivery center, revisor, tillit, revisionsbyrå Forskningsfrågor: Hur och varför använde

This conversion draws attention to a building rich in personal memories and historical value. Located in a village in the Southern German Highlands, this building has been at the centre of village culture for over eight centuries. The residential building is attached to a farm and has served as a tavern, restaurant and guesthouse. The fact that this example and many similar building typologies are

I övergången till en cirkulär ekonomi använder industrier i allt högre grad återvunnet material för att minska klimatpåverkan från sina produkter. Den ökade efterfrågan på återvunnet material drivs av både EU-direktiv och konsumenters preferenser. Både flask- och polyesterfiberindustrin ser potential i att möta EU:s krav och konsumenters efterfrågan genom att ersätta jungfruligt material med återvIn the transition towards a circular economy, industries are increasingly adopting recycled materials to decrease the climate impact of their products, driven by both regulatory requirements and consumer demand. The bottle and polyester fiber industries both recognize the potential to comply with EU policies and consumer preferences by replacing virgin material with recycled PET. Due to its desira

Rectal cancer is a frequently diagnosed cancer type worldwide, approximately 700,000 people are diagnosed every year. The mortality is high due to the high risk of metastasis where it mainly spreads through the lymphatic drainage pathways. Unfortunately, there are no accurate methods used in the clinic for determining the spread, resulting in that extensive colorectal resection is the primary trea

In November 2022, Balenciaga became the target of a widespread brand conspiracy theory. The Balenciaga conspiracy theory saw a viral spread on social media, with it escalating quickly, leading to offline ramifications. To best answer the research question "how does a brand conspiracy theory spread on social media, using the 2022 Balenciaga campaigns as a case study?", a virality framewor

Har du någonsin hört talas om en supernova? En exploderande stjärna som kastar ut högenergetiska partiklar. Inte nog med det så färdas även dessa partiklar genom hela galaxen. Galaxer är stora och endast några ut av partiklarna når vår jord. Vi kan finna dessa partiklar i en iskärna och på så sätt har forskare kunnat få tag på information som behövs för att kunna studera jordens magnetfält. Med inExtreme geomagnetic variations such as excursions where the magnetic poles shift, and return are not fully understood. 10Be, used as a proxy for the magnetic field studies has been proposed as a compliment to paleomagnetic models, allowing adjustments. LSMOD.2 is a sediment and volcanic based magnetic model encompassing the Laschamps excursion ~41 000 years ago. LSMOD.2 is limited due to lacking d

This master thesis project was completed in partnership with Lantmännen, known for producing Gluten Free (GF) PromOat®—a concentrated oat β glucan powder. The main aim of the thesis was to explore the properties of emulsions containing GF PromOat® oat β-glucan. It specifically focuses on the critical overlap concentration, viscosity, and stability before and after high-pressure homogenization

Sot är en produkt som kommer ifrån ofullständig förbränning av olika bränslen, som fossila bränslen och biogaser. Sot produceras därför, bland annat, i många av våra fordon, så sot släpps ut i stora mängder. Sot har en negativ påverkan på miljö och mänsklig hälsa. Det finns olika typer av sot. De som absorberar ljus bättre och har större klimatpåverkan kallas moget sot, medan sot med sämre ljusabsSoot is a known contributor to climate change due to its strong light absorption possibility. It has been shown that adding alkali salts during the soot formation reduces its soot absorption ability, and thus reduces its impacts, but the exact mechanics are not fully understood. This thesis aims to get a better understanding of the effects that salts have on soot. The salts used were sodium chlori

The Hummeln structure is a relatively recently confirmed impact structure located in the northeastern part of the province of Småland in Sweden (57.37347°N 16.25084°Ö). Due to its relatively recent confirmation, detailed petrographic studies regarding shock metamorphism and shock metamorphic features in the Hummeln-1 drill core are lacking. The drill core is the only drill core from the structure Det är ett allmänt känt faktum att det som orsakade det senaste massutdöendet och därmed slutet på dinosauriernas era var ett meteoritnedslag. Mindre känt är kanske det faktum att meteoritnedslag faktiskt är ganska vanligt förekommande sett ur ett geologiskt perspektiv. Lyckligtvis är konsekvensen av dessa väldigt sällan ett massutdöende, men meteoriter kan ha en stor påverkan trots det. Ett exemp

To continue the development of novel therapeutics to treat bladder cancer, a reliable model for preclinical testing of treatments and studying of the disease mechanism is essential. Ex vivo culturing of precision cut tumor slices (PCTS) provides a model that can retain the tumor architecture and its tumor microenvironment including the immune cell compartment, but data on PCTS based on bladder tum

The historically rapid growth of modern cities has a tearing effect on our planet, which requires a systematic transformation from linear to circular resource usage and consumption. Scientists and decision makers world-wide propose Circular Cities as a part of the solution, but empirical evidence and theoretical models of their practical implementation is lacking. This study explores the framework

Punktlighet och förseningar inom järnväg är något som står högt upp på agendan i dagens samhälle. Med en infrastruktur som är i ett stort behov av underhåll samtidigt som trycket på klimatsmarta transportlösningar bara ökar, blir punktligheten och framkomligheten inom järnvägen avgörande. Med en total punktlighet på ungefär 90% finns det mycket att göra. En av järnvägens infrastrukturproblem är spPunctuality and delays within the railway system are of utmost concern in today’s society. With an infrastructure in a dire need of maintenance and the increasing pressure for environmentally friendly transportation solutions, punctuality and accessibility within the railway system becomes crucial. With an overall punctuality rate of approximately 90%, there is much to be improved. One of the prob

Dagens slit och slängsamhälle är inte hållbar, och en övergång till en mer cirkulär ekonomi där produkter bland annat, underhålls och repareras för att produkter ska ha en hög kvalité och värde en längre tid är nödvändig. I de flesta fall är det bättre att reparera en produkt än att ersätta den, då det krävs mindre råmaterial, genererar mindre växthusgasutsläpp samt har mindre påverkan på ekosysteTo meet climate objectives our society needs to be more resource efficient, and a circular economy is part of the solution. Maintaining and repairing products to prolong their lifetime is usually better than replacing the product. In Sweden there are existing economic policies such as value added tax and tax reductions that incentivize the consumer towards prolonging the life of their products, bu

Bloodstream infections (BSIs) are among the top causes of death in Europe and as such, a serious health concern. Blood cultures are the most common method to diagnose this condition, bringing certain disadvantages. Mainly, it is time- consuming as it can take several days to get the test results back. Furthermore, the blood cultures carry a high risk of contamination. For this reason, a successful

Forskningsfråga: Vilka faktorer bidrar till att influencerskapade företag inom den svenska modebranschen kan ta ut en prispremie? Syfte: Analysera vilka faktorer som påverkar influencerstartade företags prispremier och varumärkesstyrka, samt bidra med vägledning och verktyg till företag som är aktiva digitalt. Metod: Studien är en fallstudie som antar en deduktiv ansats med en kvalitativ metod. Research question: What factors contribute to influencer-created companies in the Swedish fashion industry being able to charge a price premium? Purpose: Analyze the factors that influence the price premiums and brand equity of influencer-started companies, as well as provide guidance and tools for companies that are active digitally. Methodology: The study is a case study adopting a deductive a

The Belt and Road Initiative (BRI), spearheaded by China, represents a transformative global infrastructure and economic development strategy. This thesis investigates the intricate ramifications of the BRI in East Africa, with a focus on Kenya's and Tanzania's strategic engagements. Adopting a qualitative exploratory approach grounded in secondary data sources, the study examines how thes

Objective: Mental health is a key concern among refugees, yet treatment response to standardized interventions varies. Functioning is a clinically significant outcome that has been shown to explain individual differences in treatment response. The current study examined functional impairment among trauma-exposed refugees receiving treatment in Denmark. It explored the relationship of various pre-

This study explores the intricate dynamics and factors driving consumer engagement in online activism and boycotts, shedding light on the complex interplay between personal values, socioeconomic status, and social networks. Drawing upon and utilizing theories from other researchers, this study examines the impact of economic, social, and cultural factors that drive consumers to engage in online ac

Amelogenin, a critical protein in enamel formation, self-assembles into supramolecular structure that guide hydroxyapatite (HAP) crystal growth that is essential for the development of strong and healthy enamel. Phosphorylation of amelogenin at Ser-16 plays a pivotal role in modulating its self-assembly and functional properties, impacting the overall enamel biomineralization process. This post-tr