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Titel: Spelar storleken någon roll? - Digitalisering i revisionsprocessen hos revisionsbyråer av varierande storlek Seminariedatum: 2019-06-04 Kurs: FEKH 69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Ted Hörman, Anna Johansson, Camilla Modén Handledare: Karin Jonnergård Fem nyckelord: Digitalisering, Innovation, Storlek, Revisionsprocess, Revisionsbyrå Syfte: Title: Does size matter? - Digitalization in the audit process in audit firms of varying sizes. Seminar date: 2019-06-04 Course: FEKH 69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Ted Hörman, Anna Johansson, Camilla Modén Advisor: Karin Jonnergård Key words: Digitalization, Innovation, Size, Audit Process, A

Following the idea of aerotropolis, New Yogyakarta International Airport (NYIA) was initiated under Masterplan for Acceleration and Expansion of Indonesia’s Economic Development to strongly promote the role of Yogyakarta as part of the economic and tourism centers in Indonesia. However, the establishment of this national strategic project is not without controversy. Groups of local people refused

The aim of this study was to determine in what manner a luxury fashion heritage brand can rebrand from the perspective of brand public members. In line with the relativist and social constructivist stance taken in this study, a netnography of posts and belonging comments on the Instagram accounts of this study’s two example companies, Burberry and Gucci, was conducted. A thematic analysis was appl

Bakgrund: I Sverige genomförs närmare 800 000 operationer årligen inom slutenvården. Att genomgå en operation kan upplevas som obehagligt och utlämnande då patienterna har begränsad insyn i den operativa verksamheten. Patienter som genomgår en operation efterfrågar utökad information om vad de genomgår i den intraoperativa fasen. Syfte: Syftet med studien var att beskriva patienternas upplevelser

Bakgrund: Intensivvårdssjuksköterskor arbetar i en krävande miljö som ställer höga krav på nyutexaminerade intensivvårdssjuksköterskor. Syfte med studien varit att belysa nyutexaminerade intensivvårdssjuksköterskors upplevelser av att arbeta på en intensivvårdsavdelning. Metod: Åtta semistrukturerade intervjuer av nyutexaminerade intensivvårdssjuksköterskor utfördes. Analysen av data utfördes geno

The conflict between humans and elephants (HEC) in Sri Lanka is severe. Due to habitat fragmentation and resource reduction elephants increasingly roam in areas with human settlements. These human-elephant interactions often lead to losses on both sides, which should be prevented. The Department of Wildlife Conservation (DWC) holds all decision-making powers which enables them to implement solutio

Ska vi byta grejer med varann? Varför delar unga vuxna saker med andra istället för att köpa själva? Jo, det är praktiskt, ekonomiskt och ett steg på vägen mot en bättre värld! Att dela, byta och låna saker såsom böcker, cyklar och verktyg upplevs ha relativt hög miljömässig potential, kunna skapa social sammanhållning och leda till nya sätt att se på konsumtion och privat ägarskap. När unga vuCollaborative consumption – i.e. sharing, renting, trading and swapping things instead of owning them – has in previous years emerged as an alternative consumption mode, assumed by many to be less resource demanding and more sustainable than current consumption patterns. It is suggested that younger adults have more positive attitudes towards collaborative consumption than older age cohorts. Howev

Taking a starting point in museum activism this thesis explores what it means for museums to take a political stand, which aims to work for a democratic and humanitarian development of society. The research has been done, by interviewing individuals in decision-making positions within the Swedish museum sector. The answers have been analysed by taking a starting point in museum activism, using ins

Benevolent, but uninformed : a qualitative interview-study on trans-inclusive behavior within the Swedish social services. The transgender community is a heterogenic group of gender diverse individuals who are at greater risk of societal oppression and maltreatment by the welfare system. The aim of this bachelor’s thesis is to assess the degree of trans-inclusive behavior of five social service w

”Addiction is addiction no matter where you’re from” – A qualitative interview study about class and substance abuse The aim of this study was to examine social workers’ perception of class and its relevance within the work of substance abuse care in the Swedish social services and the relationship between social worker and client. Furthermore, the study also examined the social workers’ perspect

This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107

This thesis investigates how the concept of intersectionality travels from policy to practice through the work of the Swedish International Development Cooperation Agency (Sida). This is done by looking at two parts of the policy process: policy formulation and policy implementation. By using the ‘What’s the Problem Represented to be’ approach to policy analysis, the first part examines how inters

Cruise tourism is the fastest growing segment within the global tourism industry, allowing tourists to visit spectacular coastal destinations all over the world. Due to its pristine fjord landscapes, Norway is a popular cruise destination. Over the past decades, cruise tourism has increased in the country, both in terms of cruise calls and passengers. Yet, cruise tourism is a source of local air p

Outsourcing av IT har under en längre tid använts av verksamheter som en strategi för att fokusera på den egna kärnverksamheten och för att reducera kostnader. Idag är innovation en central faktor inom framgångsrik IT-outsourcing, men dess utrymme tenderar att begränsas eftersom innovation ofta leder till ökade kostnader. Inom IT-outsourcing finns det flera faktorer som har en påverkan på innovati

Thesis purpose: This thesis aims to investigate the broad and well-established phenomenon of impulse buying from a different and unexplored angle. Furthermore, it seeks to explore if players purchase virtual goods on impulse. In addition to this, the purpose of the study is twofold, and it focuses on the examination of certain hedonic motives and if they influence players to purchase on impulse. T

I Aktiebolagslagen finns bestämmelser om tvångslikvidation på grund av kapitalbrist i 25 kap. 13–17 §§ ABL där syftet med bestämmelserna är att sätta upp en gräns för hur långt en förlustbringande verksamhet får fortsättas innan verksamheten måste avbrytas genom likvidation. Kritisk kapitalbrist innebär att bolagets eget kapital understiger hälften av det registrerade aktiekapitalet. Regleringen iThe Swedish Companies Act contains provisions on compulsory liquidation due to capital shortage in Chapter 25, sections 13–17 § ABL where the purpose of the regulations is to set a limit on how far a loss-making activity may be continued before the business must be interrupted by liquidation. Critical capital shortage means that the company's equity is less than half of the registered share ca

In order to enable an effective and efficient adoption of radical innovations in networks, science-based organizations should be aware of the challenges and resistance they may face within their network relationships, resulting from the interconnected structure of high-tech networks as well as the uncertain nature of their radical innovations. By analyzing how nuances of relationship quality influ

Water management tackles complexities within the interconnected social, political, economic and ecological systems across scales, while aiming to meet the needs of multiple stakeholders dependent on water. Many tensions and unsolved issues persist in water management regarding socio-political power structures, spatial scale, and relations between stakeholders who have different perceptions on prob