TITEL Ökad statlig reglering av revisionsbranschen – En fallstudie om olika samhällsaktörers attityder SEMINARIEDATUM 26 maj 2016 KURS Examensarbete på Civilekonomprogrammet, redovisning och revision, 30HP FÖRFATTARE Linnéa Berglund, Amanda Frennesson, Rebecca Råk HANDLEDARE Kristina Artsberg NYCKELORD Attityd, Profession, Reglering, Revision, Statlig reglering SYFTE Syftet med uppsatsen är att fåTITLE Increased Statutory Regulation in the Audit Industry – A Case Study about Attitudes SEMINAR DATE 26th of May 2016 COURSE Master Thesis in Business Administration, accounting and auditing, 30 ECTS AUTHORS Linnéa Berglund, Amanda Frennesson, Rebecca Råk ADVISOR Kristina Artsberg KEYWORDS Accounting Profession, Attitude, Audit, Statutory, Regulation PURPOSE The purpose of the thesis is to exami

This master thesis consists of improving the transportation by bicycle combined with trains, and make it more user-friendly. The project involved developing a portable carrier that can be offloaded from a transport bicycle and reloaded on a train, and then transported further. Once at the final destination of the rail transportation, the box can easily be transferred from the train to a waiting tr

This study investigates the acoustic characteristics and cross-dialectal variation of the diphthongs /ai au oi ui/ in the Nuckö, Ormsö, and Rickul varieties of Estonian Swedish, which have previously only been described impressionistically (Lagman, 1979; Danell, 1905-34). Eight acoustic measures, reflecting the F1 and F2 frequency values at the first (InF1 and InF2) and second (FinF1 and FinF2) vo

Neurala nätverk har visat större och större framsteg de senaste åren. Framstegen beror till stor del på nätverkens alltmer komplexa arkitektur, vilket medför att kraven som ställs på hårdvaran som nätverken ska användas på också ökar. Målet med detta examensarbete är att träna ett neuralt nätverk för ansiktsigenkänning, och använda det på ett inbyggt system med begränsad hårdvara.Machine learning in general, and artificial neural networks in particular, have gained a lot of attention in recent years. Using deep neural networks for classification tasks, such as face recognition, has proven more and more successful over time. The performance increase is partly due to more complex network architectures, and partly due to the use of larger datasets. The increased complexity of

The lack of availability and relevance of both credit ratings and traded market instruments, forces nancial institutions to nd alternative ways to validate the credit qualities of their counterparties. To address this issue, existing bankruptcy prediction models are evaluated and re-estimated. Furthermore a new model is constructed that outperforms the previous models in terms of default classicat

To simulate district heating networks, in this project the simulation environment Dymola was used. The goal was to run simulation of district heating network and at the same time have good network representation to easily change between different models and also change between doing simulation and optimization. Different models had to be created in Dymola and tested to ensure they work accordingly

In recent years the capital requirements for banks have been updated which has complicated the pricing procedure for derivatives. Nordea has developed a proxy model that approximates the risk measure Exposure At Default, which is an important component in the recently updated requirements. The purpose of this thesis is to validate the accuracy of Nordea’s model. In order to fulfill this purpose, m

Conclusions: The findings of this paper suggest that there is a need for banks to adjust their management control systems (MCS) if they are to foster innovations and be truly ambidextrous. The design of the MCS seems to be of significant importance to achieve contextual ambidexterity. This is concluded as we have found tensions between innovative activities and the banks’ MCS, which are designed f

Extrema regn förväntas ske både oftare och slå med större kraft i framtiden enligt prognoser från FNs klimatpanel. Vid extrema regn, eller skyfall, är det praktiskt taget omöjligt att undvika översvämningar i ledningssystemen, då ledningarna inte är dimensionerade för att klara så stora flöden som dessa regn medför. För att minimera skadorna vid översvämningar spenderar svenska myndigheter enorma Forecasts on the climate change are pointing towards an increased amount of extreme rains or cloudbursts in the future. Cloudbursts are already today a big problem. When cloudbursts occur over dense urban areas, flooding occurs. To prevent damage to property and important functions for society, Swedish municipalities spend an enormous amount of money every year. To make sure that the investments a

För att samla stora mängder information om personer, platser och organisationer, behöver vi kunna analysera vanliga texter skrivna i naturligt språk. Detta arbete bidrar till det, genom att känna igen namn och länka dem till rätt Wikipedia-artikel.This thesis describes the process to build an entity recognizer and disambiguator, named HERD. The goal of the system is to find mentions of entities in text and link those mentions to a unique identifier. This system is designed to be multilingual and has versions in English, French and Swedish. I use Wikipedia as a knowledge source of both names and concepts, and Wikidata, a language agnostic,

I detta examensarbete studeras inverkan av pH på konformationsprocesserna i enzym FKBP12 med hjälp av kärnmagnetisk resonansspektroskopi (NMR). Tidigare studier har identifierat två konformationsprocesser i FKBP12, där den mindre befolkade konformationen i den snabbare processen misstänks vara en intermediär konformation mellan konformationerna som deltar i den långsammare processen. I projektet gThis master thesis project reports the dependence on pH of the conformational exchange in the enzyme FKBP12. Previous NMR studies have identified two conformational exchange processes in FKBP12, where the faster process is believed to be an exchange to an intermediate state between the more slowly exchanging conformations. In this project I carried out different NMR experiments across the pH-inte

Today’s rapidly changing environment amplifies the need for companies no matter the industry, to stay on top of their game and not lose market share to competing firms. This is particularly true of companies in mature industries, and therefore, is a worthy area of study and the focus of this thesis. Rethinking Competitive Strategy in Mature Industries is an in-depth, exploratory study, with an em

Software development for embedded systems has a lot of dependencies on the hardware of the system. To possibly reduce the lead time and ease the development process, an emulated model is investigated. This model is examined in terms of how it fits in the platform transition, daily development and testing processes at Axis. The results indicate that an emulated model is a powerful tool for a softwa

Geografiska data (platsbaserade data) är en självklar del av den information som når oss dagligen. Idag (2016) använder företag och organisationer geografiska data i många av sina informationsforum. Till exempel tillhandahåller webbsidor vanligen kartor för att visa på vilken plast ett företag är lokaliserat. En stor del av att jobba med geografiska data är att hitta och veta relationer mellan olSpatial relationships are a comprehensive and essential part of geographical information management and GIS. Topological relationships are a subgroup of the spatial relationships. They are defined by the fact that they do not break under topological transformations, meaning they remain when stretching, twisting or crumbling the underlying space. Topological relationships are for instance relations

Abstract Responsive web design is the technique lot of companies apply to their website today. The reason is, that with this technique the website’s content adapts nicely on all devices from mobile phones to desktops. IKEA recently followed this trend on some of their platforms and among these is their internal communication platform called IKEA Inside Outside. IKEA is not entirely satisfied in

Användningen av smarta telefoner och områden i vilka smarta telefonlösningar erbjuds, har ökat drastiskt det senaste decenniet. Det område som däremot inte har varit lika benäget att anta detta tillvägagångssätt är restaurangbranschen. Målet med denna studie syftar till att undersöka hur villiga användare är att anpassa sig till detta tillvägagångssätt och beskriver de krav och önskemål av en sådaThe use of smart phones and the areas in which smart phone solutions are provided have increased immensely over the past decade. However, one area which has not been as keen of adopting the smart phone approach is the restaurant area. This study aims to investigate the amenability of users to adapt to this approach and outlines the requirements and desires of such a product. It also presents a sol

In this thesis, two methods were developed for a web-based GIS to make the spatial perspective of flood disaster risk reduction and response accessible. Flood disaster can cause major disruption to the street network, which further affects the emergency services and evacuation work in finding the safest and fastest routes. Thus, a method for dynamic street network analysis was developed and implem