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3837 Uppsatser om Accounting quality - Sida 29 av 256

Fåglar i urbana miljöer : kvaliteten på urbana habitat och om beståndstäthet är ett bra mått på habitatkvalitet

The urbanization of the world is increasing. How it affects bird populations have been well studied during the last decade, and comparisons between urban and non-urban habitats have been carried out. A common method for measuring habitat quality is to calculate the population density. This method is easy to use, but have been criticized during the last couple of years. In this study, data of population densities was compared with data on reproduction success.

Hälsorelaterad livskvalitet efter total höftprotesoperation - en kvantitativ studie om könets och utbildningsnivåns påverkan på hälsorelaterad livskvalitet

Introduction: Sex and education level has demonstrated effects on health status.Osteoarthritis is a widespread disease that causes reduced health-related quality of life and isthe most common reason for total hip replacement. Osteoarthritis was ranked as the 11thhighest contributor to global disability as reported in the Global Burden of Disease 2010.Aim: The aim of this study was to explore how sex and education level together affectedhealth-related quality of life after total hip replacement. The aim was also to examine whatdimensions of EQ-5D that changed.Methods: The study is a prospective observational study with a quantitative approach. Dataconsisted of education level, obtained from Statistics Sweden (SCB) and health-relatedquality of life before and one year after total hip replacement from the Swedish HipArthroplasty Register (SHAR). Health-related quality of life was measured with astandardised instrument, the EQ-5D, and the study population consisted of 39,141 patients.Results: Womens? EQ-5D-value, before and one year after surgery, were lower in alleducational categories compared with men.

Lean Productions påverkan på ekonomistyrningen : En fallstudie inom Gnutti Powertrain AB

Examensarbete, civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, ekonomistyrning, 4FE03E, VT 2013Titel: Lean Productions påverkan på ekonomistyrningen - En fallstudie inom Gnutti   Powertrain ABBakgrund: Allt mer konkurrensutsatta marknader har inneburit att företag sökt nya sätt att utveckla och effektivisera sina verksamheter. Detta har resulterat i att många företag valt att införa produktionsstrategin Lean Production. Flera forskare har påvisat att den traditionella ekonomistyrningen inte är anpassad till och lämplig för företag som använder produktionsstrategin Lean Production. Detta har inneburit att den traditionella ekonomistyrningen måste förändras och utvecklas för att kunna stödja de förändringar som den nya produktionsstrategin ger upphov till. Därmed blev det intressant att studera ett enskilt fallföretag för att identifiera om och hur detta företag har förändrat sin ekonomistyrning till följd av användandet av Lean Production. Syfte: Syftet med denna studie är att utifrån det enskilda fallet Gnutti Powertrain AB bidra med en förståelse för hur ekonomistyrningens utformning och användning påverkas av användandet av den avancerade produktionsstrategin Lean Production.

Att uppfylla miljökvalitetsmålen, ett omöjligt mål? : Styrmedel och hinder på vägen för att nå målen Begränsad klimatpåverkan, Bara naturlig försurning, och Skyddande ozonskikt

Purpose: The purpose is to examine more closely why the achievement of the environmental goals is so low. To within the thesis work to make this as interesting and with as good quality as possible, especially the environmental quality goal Reduced climate impact, but also Natural acidification and Protective ozone layer, has been chosen to be studied further. Method: A qualitative method and text analysis has been applied. Intervention theory, as Vedung 2009 describes, is used as an intellectual backbone and as a help to structure the essay. The three environmental quality goals correspond cases, or units of analysis. Analysis: The fulfillment of the respective environmental quality goals is analyzed according to its goal, policy instruments, implementation and its effects. To this some of the problems are analyzed that exist on the path to achieve the goals.

Patienters upplevelser av att leva med fibromyalgi

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

Djur i särskilt boende : - en undersökning av ledningens medvetenhet och beredskap kring samt hantering av djur i särskilt boende i en kommun.

Today older people?s health and life quality are current topics of conversation in society. The number of old people is increasing and their health is deteriorating, that is why there is a need of new ways of meeting their necessities. In this study we have tried to illustrate heads of districts reasoning concerning pets? significance for old people in special housing.

Den externa redovisningens påverkan på kostnaden för lånat kapital i svenska privata mindre företag : Har den någon betydelse?

Mindre företag är viktiga för den samhällsekonomiska utvecklingen och för skapandet av nyaarbetstillfällen. Lån har visat sig vara en viktig finansieringskälla för dessa företag, men pågrund av informationsasymmetri och högre operationella kostnader har tillgången tillkonkurrenskraftig lånefinansiering framhållits vara problematisk. Den externa redovisningenkan användas för att minska informationsasymmetri och reducera detta problem.Redovisningskvalitet, upplevd revisionskvalitet och revisionens utfall utgör delar av denexterna redovisningen, vilka i tidigare studier visat sig påverka företags kostnad för lånatkapital. Svenska privata mindre företag är en grupp av företag som tidigare inte behandlats idetta avseende och syftet med denna studie är att undersöka hur dessa företags kostnad förlånat kapital påverkas av redovisningskvalitet, upplevd revisionskvalitet och revisionensutfall. Med hjälp av årsredovisningar från ett stickprov om 395 slumpvis utvalda företag ochen regressionsanalys besvaras studiens problemformulering.

Ändamålsanpassad TINA-sortering av sågtimmer :

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.

Hållbarhetsredovisning och media: en studie av Vattenfall ABs hållbarhetsredovisningar och medierapporteringen under en femårsperiod

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

Kostnadskalkylering som stöd för Lean-produktion En fallstudie på Isaberg Rapid AB

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.

Hantering av viktiga framgångsfaktorer vid utveckling av ett Data Warehouse

Business Intelligence may help organizations in making the right decisions byproviding data for analysis which can be presented to decision makers. DataWarehouse which is a central part of Business Intelligence can be built in severalways but the methods presented by Ralph Kimball and Bill Inmons are considered thetwo main methods. The solution provided by Inmon focuses on integrating the entirebusiness into one large database using relational database development. Kimballhowever proposes dimensional database modeling by creating one or more data martsand integrating these using a data bus. Previous research has shown that the quality ofa Data Warehouse can be measured through critical factors such as data quality andsystem quality.

Vad påverkar en aktieanalystillförlitlighet? : En kvantitativ studie om relationen mellan tillförlitligheteni en aktieanalys och dess innehåll.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

Vikten av användarvänlighet : Quality of Experience som metod för utvärdering av en mobil applikation

Det här är en litteraturstudie som undersöker hur forskningsfältet kring utomhusmatematik ser ut, samt de olika resultat som forskningen kommit fram till.Genom systematiska sökningar har tretton artiklar i sin helhet valts ut för granskning, samt nio artiklar som ej finns tillgängliga i fulltext. Dessa inkluderades för att bidra till en mer komplett beskrivning av karaktären för hela det aktuella forskningsfältet. Resultatet visar framför allt att det finns relativt lite forskning inom området. Endast fem artiklar kunde bedömmas uppfylla kriterierna som vetenskapliga och därmed får dessa stå till grund för att visa vad forskningen för området säger. Dessa artiklar konkluderade att elever spontant upplever utomhusmatematik som roligt, att de lär sig lättare samt får en djupare förståelse för matematiken.

Konsten att mäta tjänstekvalitet : En utvärdering av tre instrument för att mäta tjänstekvalitet i kollektivtrafiken

The purpose of this study is to analyze and evaluate the suitability of the three instruments SERVQUAL, SERVPERF and Zone of tolerance to measure service quality, from the respondents' perspective. This study has been carried out by a quantitative method in which respondents answered three questionnaires, which was based on the three instruments. The SERVQUAL instrument is a revised version based on criticism by Carman (1990). It is based on the five dimensions; reliability, responsiveness, assurance, empathy and tangibility, with 22 items in which each dimension is associated with a number of items. SERVPERF is the instrument most similar to SERVQUAL and is also composed of the same five dimensions.

Djurägares syn på cytostatikabehandling av hund : en enkätundersökning

Chemotherapy is one of the most important methods of treatment available today for the treatment of neoplastic diseases and gives many patients an increased quality of life and a prolonged survival time (McKnight, 2003). The object of this study was to find out more about owners? views on and experiences of chemotherapy of dogs when it comes to for example quality of life, side effects and if they would make the same decision and treats their dog again in the future. A questionnaire was in the spring of 2009 sent out to the owners of 100 dogs that had been treated with chemotherapy for neoplastic diseases at Universitetsdjursjukhuset, Sveriges Lantbruksuniversitet (SLU) in Uppsala between 2002 and 2008. The response rate was 67 %.

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