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Samhällets efterfrågan av revision

Examensarbetets titel: Samhällets efterfrågan av revision Seminariedatum: 31 maj 2012 Ämne/kurs: FEKH95, Examensarbete kandidatnivå, 15 högskolepoäng. Författare: Linnea Ahlquist, Marcus Hagström och Emelie Persson Handledare: Kristina Artsberg Fem nyckelord: Revisionsefterfrågan, Revisionsplikt, Aktiebolag, Revisorsprofession, Förväntningsgap. Syfte: Syftet med denna uppsats är att redogöra

The performance of time-varying volatility and regime switching models in estimating Value-at-Risk

Markov Regime-Switching GARCH (MRS-GARCH) models have been gaining popularity due to their ability to account for shifts volatility regimes that tend to characterize returns series. Previous empirical studies have shown that this capacity to capture the volatility dynamics leads to a superior forecasting power of the MRS models. We investigate the performance of these models in quantifying and man

A Digital Theory of Knowledge

The goal with this paper is to formally define knowledge from the assumption that our universe is computable. Based on this assumption, we will formulate a minimalist ontology that will be the theoretical basis for our formal definition of knowledge. We will use the classical definitions of knowledge like "reliabilism" (RTB) and "justified true belief" (JTB) as our starting poi

Failing firm doctrine an exemption not a rule in Merger Control legislation

The failing firm doctrine (FFD) has been firstly enounced 1921 in case International Shoe Co v FTC. The key case in EU is Kali where the Commission has discussed the concept of FFD in depth. The Commission has established that FFD is not the rule but the exception from the rule that horizontal mergers are harmful for the competition. The binding Acts in the field of Merger Control are EU Regulatio

THERE ARE TWO SIDES TO EVERY BRAND

Thesis purpose: The purpose of this thesis revolves around investigating which factors a company should consider when attempting to dual brand a wide array of products. Methodology: Our thesis intends to investigate the opinions of dual branding among FMCG companies within the Swedish market. We have conducted a qualitative approach, consisting of interviewing five marketing practitioners, mostly

Ethical Fashion Consumerism: A Segmentation and Understanding of Young Swedish Consumers

Driven by an interest in ethical fashion consumption and having identified the necessity for a clear understanding of consumer traits within this increasing phenomenon, we conducted a quantitative research, adopting a objectivist and positivist stance, involving over three-hundred young Swedish consumers. Positioning ourselves along the lines of the behavioral decision theory and assuming a positi

Hur man bygger i irakiska Kurdistan

This thesis is about building in Iraqi Kurdistan. I have analyzed a family house in Erbil and gave suggestions for improvement, inspired by the Swedish building techniques. Energy consumption is reduced by 78 % using the suggested improvements regarding the plan, foundation, exterior walls, floor, roof, installations and surface coatings. The differences in the construction process and building co

Låsapplikation för Android

In this final degree project, a system for an Android application that should be able to lock and unlock door locks has been developed. This will be done by using a mobile phone that is communicating with an online server, this server is communicating with the Arduino board which in turn is communicating with the door lock. The phone has an application made for Android version 1.6 and after. To ma

Fuel Tankering - for Flygprestanda AB's flight planning system

One of the biggest expenses for airline companies is the fuel for the aircrafts; preceded only by labor costs it is important for an airline to optimize its use of fuel. One option to save money on fuel is by doing something called Fuel Tankering. Essentially, fuel tankering is a way to lower the fuel cost by refueling at departures where the fuel price is lower than at the destination of the airc

Are Pre-Scheduled Macroeconomic News Days Different From Other Days? – A Cross-Sectional Analysis of the Swedish Stock Market

This thesis has examined if there is any difference in the relationship between different risk factors and the cross-section of assets excess returns on the Swedish stock market between days when macroeconomic news is scheduled to be announced (announcement days) and other days (normal days). The Fama and Macbeth two-pass regression method have been used for investigating the hypothesis that annou

Segregering på arbetsmarknaden i Moçambique och dess effekter på kvinnors arbetsmarknadsutfall

Uppsatsen analyserar segregering på arbetsmarknaden i Moçambique. Utgångspunkten i studien är segregeringsteori med tre undergrupper som behandlar arbetsmarknadssegregeringsteori, humankapitalteori och genusteori. I uppsatsen behandlas kvinnors möjligheter och begränsningar att tillträda arbetsmarknaden, samt den rådande situationen för kvinnor på arbetsmarknaden i landet. Metodologin som används

Comparative analysis of Regional Innovation System in different types of regions: Evidence of Madrid, Basque country and Andalucía

Regional innovation system (RIS) is a popular concept between policy makers and researchers. Regional government create RIS policies with the aim to increase competitiveness and gain regional development. Previous research about RIS emphasize the importance of adapting the policy to a certain region based on its specifications, limitations and strengths. The research analyses three Spanish region