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Examensarbetets titel: Nya föreskrifter om utbildning och prov - En deprofessionalisering av revisorsyrket? Seminariedatum: 2019/01/17 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng (HP) Författare: Juliette Johlin, Izabella Jonsson, Johanna Levin Handledare: Karin Jonnergård Fem nyckelord: revisorsprofession, auktoriserad revisor, professionalism, utbildningskravTitle: New regulations in education and exams – A change in the professionalism of auditors? Seminar date: 17/01/2019 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Juliette Johlin, Izabella Jonsson, Johanna Levin Advisor: Karin Jonnergård Key words: Professions, Certified public accountant (CPA), profes

This project investigates what human interaction is and how we col- laborate within the confines of finite resources. The project examines what could be done to minimise the need of ownership and instead reconnect the human to the collective by encouraging sharing. The method used to achieve this will be an in-depth design process. The investigation is conducted from the stand point of a Swedi

This thesis aims to investigate the results of the Nordic Swan label on mutual fund flows. As consumers starts to increasingly demand more sustainable investment alternatives, the fund distributers have subsequently started investigating new products with focus on sustainability. In October 2017, the Nordic Swan labelled their first funds containing 25 specific sustainability criteria. The funds s

Saint-Gobain Ecophon manufactures acoustic ceiling tiles made primarily of glass wool and are interested in exploring the idea of a new manufacturing technique – using thinner layers of material and laminating these together. The possible benefits are, amongst others, the ability to use different kinds of material where they are the most useful, reduced costs, larger amounts of recycled material,

Market indices based on market capitalization have been argued to be the most mean-variance efficient for a long time. In recent years, this argument has been questioned and other methods of weighting portfolios have been suggested. One of these is the weighting by fundamental indexation. This thesis investigates whether fundamentally-weighted portfolios outperform portfolios weighted by market ca

This study explores an approach for adapting the bundle of capillary tubes soil model for vertical soil solute transport modelling. The soil is split into thin layers allowing vertical water flow between capillaries of differing width with concomitant advective flow of solutes. Diffusion is included to improve realism. Modelling software is developed to apply the proposed adaption. Case studies ar

Arbetet syftar till att utreda på vilket sätt arkitekturen runt omkring oss påverkar vårt välmående. I arbetet undersöks detta med syftet att se hur arkitekturen kan användas inom psykiatrin för att påskynda och förbättra vården. Den första delen av arbetet är en teoretisk del, där de grundläggande förutsättningarna i samhället läggs fram. Psykiatrins arkitektur tas upp ur ett historiskt perspektThe project looks into the question how architecture and the environment around us affects out wellbeing. In the project I examine this with the purpose to understand how knowledge about this may be used to improve health care. The main part of the project looks into the theoretical part of the question, looking at the fundamental prerequisites in our society. The psychiatric healthcare is examin

När avfall kommer på tal, inte bara inom avfallsbranschen, finns idag ett stort fokus på att minska de totala avfallsmängderna och att öka utsorteringen av återvinningsbart material. Trots det ökar de nationella avfallsmängderna. För att göra arbetet med både avfallsminimering och en ökad utsorteringsgrad så verkningsfullt som möjligt, är det viktigt att veta vad som påverkar avfallsmängderna. SyfWhen waste is on the agenda, not only in the waste industry but in general, there is a high focus on reducing the amount of waste and to increase the amount of sorted recyclable material. Despite this, the total waste amount in Sweden is increasing. To be able to minimize the amount of waste and maximize the waste sorting degree it is important to know the factors that affect the waste stream. The

Studien undersöker om det råder en överreaktion på Stockholmsbörsen på lång sikt och om det därmed är lämpligt att använda sig av en contrarian investeringsstrategi. Denna studie använder De Bondt och Thalers (1985) ”The contrarian investment strategy” på aktier listade på OMXS Large-, Mid- och Smallcap under en period på 18 år från 2001-01-01 till 2018-12-01. Resultatet som redovisades i studien

Classification of surfaces in the near field using millimeter-wave radar commonly considers the use of polarization based methods for road condition monitoring. When a surface consists of larger structures one instead wishes to monitor the surface topography. Analysis of scattering from rough surfaces is highly complex and relies on prior knowledge of surface structure. In this work a device movin

Från ett presspulver och ett nytt bindemedelssystem har en ny sammansättning för metallformsprutning utvecklats. Kraven som ställts på nya sammansättningen var att de ingående komponenterna ska vara homogent fördelade och att sammansättningen ska ha de rätta reologiska egenskaperna. Presspulvret bestod huvudsakligen av volframkarbid, kobolt och polyetylenglykol. Presspulvret blandades med ytterlig

This thesis is developed in collaboration with Tetra Pak AB. The assignment was to create a mobile application which would present information from a platform called ACT, Automation & Connectivity Tools. The mobile application would be called ACT Mobile and would also have functionality from ACT and one application which ACT provides. The ACT platform is a collection of applications that helps

This report is about using generative adversarial networks with predictive coding networks for future frame prediction. Model selection choices for the components of the network are explored by training different models and testing their performance on next frame prediction in digital video from driving scenarios. Benefits and issues of using adversarial loss for future frame prediction as well as

Vatten, både i flytande- och fast form, anses vara en av de stora riskerna till uppkomst av skador på vägar. Det kan nå vägkonstruktionen redan under byggskedet eller i ett senare skede, vilket ställer stora krav på att hålla det borta från vägkroppen för att eliminera risken för uppkomst av följdproblem. En väg genomgår tre viktiga faser, Projektering, Produktion samt Drift- och underhåll. Bristf

Det Västra segmentet och Mediansegmentet i Idefjordenterrängen omarbetades under metamorfos och migmatitbildning under den Svekonorvegiska orogenesen (ca. 1 Ga), men det råder fortfarande oklarheter kring tidpunkterna för dessa händelser inom och mellan de två segmenten. Denna studie visar att Svekonorvegisk metamorfos och associerad migmatitbildning inte är samtida i Västra segmentet och MedianseThe Western and Median Segments of the Idefjorden terrane have been metamorphosed and migmatized during the Sveconorwegian orogeny (ca. 1 Ga), but the timing of these events between the two segments remains unclear. Here I show that Sveconorwegian metamorphism and associated migmatite formation is not coeval between the Western and Median Segments and that there is a contrast between the segments

An investigation into how the authors moods influences her piano playing. The methods has been used on this thesis were diary keeping, authors concert experiences and recordings as well as an interview, all in combination with literature on moods and concentration. As an result could say that the the author believes that her moods influences her piano playing if she is not capable of to switch he

Sweden has a proportional electoral system where the seats in parliament are distributed according to the modified St. Laguë method. In 2015, the Swedish parliament approved amendments to the electoral law in order to improve proportionality in the national elections. The amendments came about after a failure to produce a proportional distribution of parliamentary seats after the 2010 national ele

The thesis attempts to explore possibilities of implementing a user interface visualization to a machine learning algorithm. As the algorithm in the thesis does not take soft values into account, the visualization is meant to highlight its’ drawbacks and aware the end user of how the results were generated. Therefore the graphical representation is aimed to fortify the algorithm as decision making