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723 Uppsatser om Abolition of Audit Requirement - Sida 34 av 49

Implementering av realtidsvideolänk med MPEG- och wavelet-teknik

At Saab Aerosystems, situated in Linköping Sweden, there is a presentation and manoeuvre simulator simulating the fighter jet JAS-39 Gripen. This flight simulator is called PMSIM. In this thesis we study how to transfer sensor images generated by PMSIM to other simulators or desktop computers. The transmission is band-limited so some kind of image coding must be used. Because of this the greater part of this thesis is concerned with image coding.

Omvårdnadsdokumentation : granskning av omvårdnadsjournaler inom psykiatrisk slutenvård

Background Swedish nurses are required by law to document nursing care. Studies have proved scarce in nursing documentation with regard to written language, the nursing process and the nurse´s caring perspective. Educating nurses in using the VIPS model have improved nursing documentation. Few studies have included nursing documentation of psychiatric care.Aim The aim of this study was to describe nursing documentation within psychiatric care of inpatient settings.Method A quantitative, retrospective descriptive research design was applied. A total of 60 nursing journals from a psychiatric department of six wards were studied.

Produktutveckling av gurka :

Abstract Cucumber is the second most frequently consumed vegetable after tomatoes, 33 % are eating cucumber every day. The purpose of this work is to examine if there is any product development of cucumber in Sweden, and if so in what way. A questionnaire was used with a number of questions regarding quality, origin, supply and the way cucumbers were used, and the person was also asked to choose between the normal large cucumber and the minicucumbers. This was answered by totally 100 persons in two different stores, ICA Maxi in Löddeköpinge and a discount store with a large supply of fruit and vegetables and where a large share of customers are immigrants, Özen All Frukt in Malmö. The results from questionnaire show that in some of the issues the results vary a lot between the two stores.

Spårvagnstrafik i Västerås? : En förstudie i förutsättningarna för modern spårvagnstrafik

Läns- och lokaltrafikens branschorganisation Svensk Kollektivtrafik har som mål att år 2020 ha fördubblat kollektivtrafikresandet från 2006 års siffror. En sådan förändring kommer inte att ske av sig självt utan ett målmedvetet arbete kommer att krävas för att göra kollektivtrafiken mer attraktiv. En alltmer aktuell utveckling av kollektivtrafiken är att flera svenska städer har mer eller mindre långtgångna planer på att införa spårvagnstrafik.   Detta examensarbetes syfte är att utreda förutsättningarna för en spårvägsetablering i Västerås Stad.  Arbetet delas in i litteraturstudie, fallstudie, enkätstudie samt intervjustudie.

Skenbar arbetsbrist

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Barnperspektiv : En kvalitativ studie om hur handläggare i två kommuner beaktar barnperspektivet inom ekonomiskt bistånd

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

Generisk Kravspecifikation

Denna rapport innehåller information från ett examensprojekt för två studenter från Jönköping Tekniska Högskola förlagt på företaget Fläkt Woods AB i Jönköping. Syftet med projektet har varit att framta en generisk kravspecifikation innehållande kravsättning och verifieringsmetoder samt redovisning av vilka krav som har testats.Metoden som använts är kvalitativa intervjuer av anställda verksamma inom utveckling av nya produkter. All denna information och input har bearbetats till en generisk kravspecifikation i ett Excel-format under förkortningen PRV (Product Requirement and Verification matrix). Projektet har haft stort fokus på att återkommande krav ska beskrivas i en form som ska kunna anpassas till så många av företagets produkter som möjligt. Detta har lett till att majoriteten av dessa återkommande krav har visats sig vara icke-funktionella och krav relaterat till lagar och direktiv.

Klimatsimulering av ett kontorsrum : Hur de termiska stigkrafterna påverkar ventilationseffektiviteten

AbstractIn urban societies people spend more and more time indoors, which put great demands on the indoor environment. If the ventilation is to manage the removal of unwanted substances in the indoor air, a good mixing of the air is required. The question arises that, whether the buoyancy forces will counteract a good mixing of the indoor air or not?This report aims to clear up the difficulties whether you need to consider the buoyancy forces or not, when adjusting a ventilation unit. For studying the indoor mixing of the air a two dimensional model is constructed in COMSOL Multiphysics.

Utveckling av nytt koncept för positioneringsslid

A manufacturing machine at the engineering company Sandvik Coromant has a positioning table which task is to move an item linearly. The positioning table has a linear motor capable of high velocity and acceleration. This makes it possible to achieve short cycle times and a more profitable production.The purpose of this thesis is to bring forward a new concept which is more adapted to the requirements of the positioning table. The reason is that the current positioning table provides an unnecessarily positioning accuracy of 0.01 mm, while the requirement for the positioning accuracy is just 0.1 mm. The goal is to reduce manufacturing and component costs.To develop a suitable solution an approach for the concept development process has been performed.

En studie av idrottslärarrollen i skolor med Waldorfpedagogik

AimThe aim has been to describe the goals and the pedagogic model concerning physical education in the Waldorfschool. Further purpose was to describe what the teachers focus on in there teaching roll about physical education. We have also chosen to give a picture of what other documents says about the teaching roll in booth the Waldorfschool and in the traditional municipal pedagogics. The Waldorfschool runs under Lpo 94 but they can also as other schools adapt and formulate there own curriculum after there pedagogic. That?s also why we have chosen to look at what the teachers says, about how they work and trying to achieve the goals of the curriculum in physical education.Framing of the questions? What does the teachers think affect and develop the teachingroll in the Waldorfschool?? How does literature describing the teachingroll/physical education roll in the Waldorfschool?? What does the teacher in physical education says achieve to, counter what the curriculum says about physical education in the Waldorfschool?? How does the teacher do to achieve the goals in the Lpo 94?MethodA literature research of relevant previous studies was made among others in the database Eric.Curriculum for the Waldorfschool and books about Waldorf pedagogics and the teaching roll has been studied.

Revisionsutskott ? En förtroendehöjande institution?

Ökning av bedrägerier i den finansiella rapporteringen anses ha skadat förtroendet för bolagsledningar och revisorer vilket i sin tur har lett till ett ökat krav på ansvarstagande för bolag. Svag bolagsstyrning anses vara en av de bakomliggande orsakerna till det förtroendeproblem som uppstått inom det svenska näringslivet. För att försöka återfå investerarnas förtroende har ett antal åtgärder vidtagits. Svensk Kod för bolagsstyrning uppkom delvis med syftet att stärka förtroendet för de svenska börsbolagen. Styrelsen är ansvarig för transparens och upprättandet av intern kontroll och i ett försök till att höja dess kvalitét skall styrelsen inrätta ett revisionsutskott.Som ett i led i att försöka stärka allmänhetens förtroende för bolagsledningar och revision skall revisionsutskotten säkerställa den interna och externa rapporteringen i bolagen.

Upplysning enligt IAS 36 : En kvantitativ fallstudie av två branscher

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Revisionsutskott - ett alibi för styrelsen?

Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.

Ombyggnad av flerbostadshus : Hur påverkas hyresgästerna av  en ombyggnad

During the years 1950-75 was the construction of building apartments in high speed. A rapidly growing reconstruction requirement is the consequence of the rapid construction speed in these years. The technical lifetime of the different parts of the buildings is about to end and the needs for reconstruction is huge. One of Sweden's national environmental objectives is to reduce the urge of energy in buildings. This calls for radical measures to implement energy efficiency of existing assistance particularly in the assistance that is now facing reconstruction.

Grund plöjning med Kvernelands Ecomat och Ecomat Seeder : resultat från undersökningar genomförda år 2005

The Kverneland Ecomat and The Ecomat Seeder has been tested in three different field studies. All the studies were conducted on soils with different clay content during 2005 in Säby outside Uppsala. In one of the trial spring ploughing with the Ecomat and spring ploughing and seeding with Ecomat Seeder were compared with conventional autumn mouldboard ploughing and spring mouldboard ploughing to conventional depth (22-23 cm). In this study the quality of the seedbed, the number of emerged plants and weeds, the pentration resistance and the yield were examined. Shallow spring ploughing (10 cm) with the Kverneland Ecomat has shown to be a good alternative to conventional autumn ploughing when growing spring crops. During the season 2005 tilling with the Ecomat resulted in a higher yield than conventional ploughing. In 2002-2005 the average yield for shallow spring ploughing was 4 percent higher than after conventional autumn mouldboard ploughing and 10 percent higher than after spring mouldboard ploughing to conventional depth (22-23 cm). In the other two studies, ploughing to different depth in the autumn with the Ecomat was compared with conventional mouldboard ploughing and stubble discing.

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