Syfte: Att beskriva och förklara hur mindre revisionsbyråers tjänsteerbjudande har påverkats av att revisionsplikten avskaffats för mindre aktiebolag. För att kunna förklara detta undersöker vi också varför revisionsbyråernas utveckling ser ut som den gör. Vidare beskriver vi hur revisorns roll på mindre revisionsbyråer har förändrats sedan avskaffandet. Metod: Vi har utgått ifrån en kvalitativ f

This paper investigates the determinants of the credit default swaps changes of 34 European banks between January 2004 and December 2013. The sample period is further divided into four sub-periods covering both calm and turbulent times (pre-crisis, acute phase and less acute phase of the financial crisis, and the most recent European sovereign debt crisis). We show that CDS spread changes are not

This paper addresses the issue of gendered identity as presented in Charlotte Brontë's first and last novels, The Professor and Villette. As both of these novels are fictional autobiographies, and as the former is narrated by a man and the latter by a woman, they serve as good objects of analysis in that each of them represents its narrator’s understanding of him- or herself. Taking nineteenth

The empirical study reported in this essay concerns Swedish university level learners of English as a foreign language (EFL) and their lexical inferencing skills, that is, their ability to guess the meaning of unknown words in a running text using different types of knowledge and textual cues (Haastrup, 1991). More precisely, the present investigation explores the relationship between students’ in

Title: Why do some municipalities stop using the balanced scorecard? - A case study in three Swedish municipalities. Seminar date: 2014-06-05 Course: FEKH69 Authors: Denice Klytsareff, Pär-Ola Olsson, Hanna Tengeborg Advisor: Mikael Hellström Key words: Balanced scorecard, not for profit, municipality, management control, organizational change. Purpose: To describe and analyze why some Swe

In recent times, Japan has witnessed a diversified labor market with the increase of nonregular workers. Today, more than one third of all workers in Japan are non-regular workers. The dominant form of unionism in Japan is the enterprise unions who, traditionally, have only organized regular workers. The purpose of this case study was to see whether the organizing strategies among the enterprise

Purpose: To investigate if it is possible to earn abnormal returns from the accruals based trading strategy in Sweden. The aim is also to examine if the benchmark used when classifying firms into accruals portfolios has an impact on the abnormal returns from the trading strategy. Methodology: The study investigates the abnormal returns from the trading strategy that aims to exploit the accruals a

Syfte: Syftet med vår studie är att beskriva och analysera utformning av organisation och styrning av akutkliniker. Det är också att undersöka huruvida specifika arbetssätt utmärker sig och utifrån detta skapa ett underlag för framtida diskussion rörande organisation och styrning av akutsjukvård. Metod: Uppsatsens metod grundar sig i en kvalitativ undersökningsdesign där multipla fallstudier anväPurpose: The purpose of this thesis is to describe and analyze the organization of and control tools used at emergency clinics. Futhermore it aims explore whether any methods are better than others to ease the patients’ process through the organization and create a basis for further discussion. Methodology: The thesis method is based on a qualitative research design where multiple case studies ha

Bakgrund och problem: Att byta ut permanent heltidspersonal mot tillfälliga anställningsformer är ett sätt för företag att hantera säsongsvariationer. En tillfällig anställning allt fler organisationer världen över använder sig av är säsongsarbete, så även turismbranschen. Användningen av säsongspersonal kan vara ödesdigert för en organisation då turismupplevelsen är helt beroende av människan och

Abstract Title: Experiences of managing change: a case study of middle managers experiences of managing in a changing organization Submission date: 23rd of May 2014 Course: BUSN49 Degree Project in Managing People, Knowledge and Change – Master Level Authors: Adam Lindroth & Sara Borg Supervisor: Kate Sullivan, Lund University, Sweden Keywords: Change management, organizational change, middl

Instead of investing 145 billion SEK in building a new high speed rail network, much greater value in terms of transport capacity is likely to be found in constructing a new system of tube transport with a travel speed of 600 km/h. The suggested technology does not exist yet. However, research and development is advancing and accepting that a new technology is emerging might be the greatest hurdle

Denna studie undersöker samverkansprocessen mellan Socialtjänst, Polis- och Åklagarmyndighet i deras arbete med barn som bevittnat våld i nära relationer. Syftet är att skildra och problematisera samverkan beträffande barn som bevittnat våld och deras eventuella möjlighet till att uppnå status som offer. Även kvinnojourers uppfattning om myndigheternas arbete har undersökts. Materialet omfattar sjThis study examines the process of cooperation between The Social service, Police department/authority and The Prosecution authority in Sweden in their work with children who have witnessed domestic violence. The purpose is to explore and to problematize if there are any difficulties concerning the cooperation between these authorities. Also the women shelters’ perception of the authorities work i

Vilken typ av röstsystem som används i en demokrati påverkar väljares möjligheter avseende hur många partier/kandidater man tillåts visa sitt stöd för och om man ges möjligheten att aktivt rösta emot partier/kandidater man inte vill se i en maktposition. I den här studien undersöktes, genom en enkätundersökning, hur 235 svenskar upplevde tre olika typer av röstsystem avseende hur väl ens politiskaThe kind of electoral system in use in a democracy affects voters possibilities regarding the number of parties/candidates any individual is allowed to support and if there is an opportunity to vote against parties/candidates that he or she does not want to see in power. In this study 235 Swedes were participated in a survey about how they experienced three different electoral systems regarding ho

Conducted between the months of January and March 2012 in Eldoret Kenya, this study sought to find out why the internally displaced women of Yamumbi IDP Camp A remained trapped in the displacement camp. The study sought the opinions and views of the women. By applying qualitative approach method of semi-structured interviews and focus group discussions hand-recorded data was collected. Using purpo

The issue of Eurozone crisis has been in the center of spotlight since the very beginning of its outbreak. Much attention has been drawn to analyze the reasons behind the crisis and the questions regarding whether Eurozone is a successful union came along. This research will be devoted to present and analyze the possible factors, which led to the outbreak of the Eurozone crisis, and this will be d

The Yellow River Basin Commission (YRCC) is struggling with demand and supply water imbalances due to inter-jurisdictional rivalries, and has consequently promoted the development of water rights trading to incentivize provinces from not exceeding their allocated withdrawals in the Yellow River Basin (YRB). This thesis employs the case of Ningxia Hui Autonomous Region to examine factors that facil