Filtyp
I denna uppsats undersöks hur revisorer ställer sig till införandet av key audit matters (KAM) i den rena revisionsberättelsen med fokus på ett antal problemområden. Key audit matters är en förändring som innebär ett nytt avsnitt i revisionsberättelsen där revisorn beskriver områden som varit viktigast under revisionen. Detta görs genom att den internationella standardsättaren IAASB släpper en ny
Oil is the most traded commodity in the world and is an important part in the global economy. The change in the price of oil has an effect on all sectors of the economy, and the ability to capture its risk is an important research topic. This study calculates the risk of one benchmark crude oil (West Texas Intermediate) over the period 1986-2015 by estimating the Value-at-Risk (VaR) and the Expect
In 2012, one of the most outstanding trends in the Swedish children’s book market, according to the Swedish institute for children’s books, where books that incorporated other sexualities then heterosexuality. Even if this rapport might seem a bit exaggerated, the actual number of books that featured homosexuality according to Swedish institute for children’s books own catalogue were only seven, i
Instruction scheduling is one of the most important optimisations performed when producing code in a compiler. The problem consists of finding a minimum length schedule subject to latency and different resource constraints. This is a hard problem, classically approached by heuristic algorithms. In the last decade, research interest has shifted from heuristic to potentially optimal methods. When us
Title: The Control Environment and Internal Auditor - Does the control environment influence the possibility of internal auditors to detect fraud Seminar date: 2015-06-04 Course: BUSN69 Degree Project - Accounting & Auditing Authors: Ha Vu & Silvia Segura Advisors: Karin Jonnergård & Peter W. Jönsson Five key words: Internal Auditor, COSO, Control Environment, Fraud detection, Fraud M
Syfte: Vårt syfte är att generera kunskap om människors attityd kring miljövänliga köksprodukter och dess tillhörande information, och hur dessa attityder skiljer sig åt mellan olika demografiska grupper. Teoretiskt perspektiv: Uppsatsen huvudsakliga teori är köpprocessen och kompletteras med teorier om köpmotiv, risk & osäkerhet samt engagemang. Här motiveras också de sex hypoteser som formu
Abstract: A central debate within the field of Economic History and Growth studies is the effect trade liberalization has on the long-term growth of an economy. One radical switch in the foundation of an economy is from Import Substitution Industrialization (ISI) to Trade Liberalization. Mexico is one of the economies that have undergone this transformation since the early 1980s. This paper makes
Recent global warming trends, particularly in the arctic regions and Himalayas are modifying forest structure and function, notably biogeographical changes in tree species distribution together with alteration in Net Primary Production (NPP), Leaf Area Index (LAI) and Carbon biomass. These alterations are most pronounced in mountain environments, carrying significant impacts on woody species which
Barns användning av digitala medier ökar för varje år som går. Denna studie försöker besvara vilken inställning föräldrar har till barns medieanvändning och vilka förklaringar som kan ligga bakom denna inställning. Det empiriska underlaget till studien består av fem intervjuer, samtliga informanter hade minst två barn, i åldrarna 5-17 år. Det mest angelägna som framkom under intervjuerna var att i
This thesis investigates if, and in that case to what extent, the fund manager’s skills affect return of private equity funds. A regression analysis based on performance data of private and public equity is undertaken and used to determine the value added through skills provided by fund managers. The results indicate that skills do in fact affect returns in private equity with up to 10% annually.
The nanoscale surface topography of artificial materials, independent of surface chemistry, is known to significantly influence protein adsorption. Analyzing protein behavior in the presence of nanostructured surfaces is important in the areas such as medical implants development and biosensors. Surfaces with well-defined nanoscale topography can be fabricated by the available nanofabrication tech
The aim of this thesis is to examine how political Islam as an ideology of the Turkish state has constructed gender roles and influenced gender-based violence in Turkey. The political Islam, as a term, refers to a broad political movement. My focus of interest is the political Islam as advocated by the Justice and Development Party and its discourses shaped within this ideology. In order to invest
There is a widespread perception among scholars and policymakers that a link exists between entrepreneurship and GDP growth. Based on data from 33 OECD countries between 2001 and 2011, this essay aims to empirically investigate the impact of entrepreneurship on economic growth. More specifically, this essay seeks to analyze how entrepreneurship contributes to different types of economic growth. In
This thesis examines whether foreign direct investment (FDI) has a positive impact on the overall welfare in the host country in the region of Sub- Saharan Africa. As a measurement for welfare the human development index (HDI) is used. In addition the thesis examines whether FDI in resource rich countries have a different impact on a country’s human development. The empirical study is based on pan
The question ‘What is Vulnerability’ is hard to answer. This thesis deals with this question by investigating narratives of vulnerability amongst staff members at DIGNITY – Danish Institute Against Torture. Drawing on the thoughts, theories and epistemology of understanding vulnerability by Erinn C. Gilson and Judith Butler, this thesis seeks to uncover how vulnerability is narrated amongst staff
Being one of the poorest countries in the world in UN’s Human Development Ranking, Mozambique struggles with both poverty and malnutrition. This runs counter to the fact that Mozambique is a country rich in natural resources with a great supply of crops. Research has shown that the lack of preserving methods within the agricultural field is a contributing factor that strongly affects the countries
Survey response rates are declining in most developed countries, and Sweden is no exception. Declining response rates are believed to be due to recent social and tech-nological development in society. Young people are the most difficult to recruit. The increase in nonresponse is often explained by a phenomenon called “survey fatigue” – i.e. that people become overwhelmed by the number of surveys t
