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1029 Uppsatser om Audit agency - Sida 40 av 69
Implementering av miljöledningssystem i skogsbruket : en fallstudie hos Stora Enso Skog AB
Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.
Daglig dokumentation för säker livsmedelshantering - En pilotstudie för miljöförvaltningen
Som en pilotstudie för Göteborgs miljöförvaltning har vi undersökt ett förenklat sätt att do-kumentera egenkontrollens kritiska styrpunkter enligt HACCP (?Hazard Analysis Critical Control Point?) -principerna för säkrare livsmedelshantering utifrån lagstiftningen som trädde i kraft 2006. Det sätt vi har studerat utgår ifrån Food Standard Agency, Englands motsvarig-het till Livsmedelsverket, sätt att dokumentera i handlingen ?Safe food better business?.I undersökningen lämnades blanketter ut till fyra offentliga måltidsverksamheter i två av Gö-teborgs stadsdelsnämnder. Dessa blanketter har sedan fyllts i av berörd personal under två veckor i samband med att de har använt sitt befintliga egenkontrollprogram för säkrare livs-medelshantering.
Kreativitet i Slöjdämnet : En diskursanalys av hur kreativitet framställs i läroplanen och i Skolverkets kommentarmaterial
With theories of creativity and aesthetic learning processes as a basis, this study explores the usage of the concept of creativity in the curriculum for the Swedish compulsory school (Lgr11) and in the various syllabi?s commentaries and the assessment guidelines for the subject of Sloyd produced by the Swedish National Agency for Education. The purpose of the study is, to examine to which extent an education and assessment that is directed towards the development of creativity among pupils in the subject of Sloyd, is underpinned and supported for in these texts, and furthermore how these wordings relate to the various other subjects? wordings about creativity. Creativity is a concept around which there is no proper consensus.
Rätt information vid rätt tillfälle The right information at the right time : En studie av individanpassning av informationsåtkomst på webbplatser An essay on personalization of information access on websites
Denna studie handlar om individanpassning av informationsåtkomst och syftet med studien är att underlätta för utvecklare som ska ta fram nya, individanpassade lösningar för webben. Denna studie koncentreras till Skatteverkets webbplats. Studien försöker hitta svar på frågan om aktiv individanpassning gör att det blir lättare för användare att hitta vad de söker. En prototyp med en aktiv individanpassning har skapat och sedan jämförts med Skatteverkets webbplats. Detta har gjorts med hjälp av observationer och en tillämpning av tänka-högt-metoden.
Bidrar nationella prov i svenska till likvärdiga betyg?
The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.
Energianvändning i serverhallar: energiflöden och kylning
This thesis examines different methods for the cooling of data centers. Several means of cooling with the refrigeration cycle have been studied, as well as the feasibility of using free cooling in different parts of Sweden. In addition, the possibilities of transferring excess heat to a nearby district heating system were investigated. It was found that in all investigated cases except two, the data center could be cooled solely with free cooling for at least 300 days a year when only the outside air temperature was considered as a constraining factor. The limit was then set to 20 °C.The vast majority of all district heating systems in Sweden get little to none of their heat from other excess heat sources.
Borta bra men hemma billigast? : En studie av vad som påverkar socialsekreterares val av insatser i Karlskrona och Karlshamns kommun
The purpose of this essay was to investigate and analyze affecting factors concerning social workers in two different municipality social services, Karlskrona and Karlshamn, working with cases of youth drug abuse. We wanted to see what affects social workers in their choices of assessments of youth drug abusers. We wanted to find out whether the organizational aspects or the cliental qualities affect the social workers more than the other in the choices of assessments. Among the cliental qualities we used in this essay, gender was the most important quality and therefore the quality we wanted to pay special attention to. When it came to the organizational aspects we paid special attention to the social workers boundaries of agency.
Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget
Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.
Arbetsgruppsrelationer - En studie av provisonsanställda på en mäklarbyrå
This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.
När EU togs till folkhemsförsvaret - Översättningen av europeiska normer till Försvarsmakten
The Swedish Armed Forces have gone through a remarkable change. From beingan organisation built on the notion of countering a Soviet invasion it has evolvedto focusing on small, multilateral rapid reaction capabilities to be used within theframework of the European security and defence policy, ESDP.This thesis regards the change as a process of Europeanisation. Drawing fromsociological and historical institutionalism, it is shown that the Swedish ArmedForces in the post-cold war context was path dependent and unwilling to redefineits historical raison d?être. The origin of the ESDP Europeanised the nationaldefence policy, whereas the bureaucracy was still unwilling to translate the newstructural norms.
pm3-revision : En välgrundad metodutveckling av metod för revision av förvaltningsstyrning
In the field of maintenance management there are but a few models an organization can use. The one model that has risen to the status of being the de facto standard in Sweden is pm3(på maintenance management model). The aim of this study is to lay the groundwork for a new method of evaluate the use of pm3within organizations. Today there is no uniform way of performing such an evaluation, which is necessary in order to diagnose the performance of the systems maintenance organizations.In the process of creating our own method for performing this kind of pm3audit, we further developed the ideas from a study by Lagsten & Nordström (2013) that was performed at the county Region Skåne. The authors of that study had developed ideas about using method rationale as a basis of creating a method for pm3auditing.
Analysmodellen ? verktyget för revisorers oberoende
Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.
Interna informationsresurser ? Fallstudie av en statlig myndighet
The aim of this Master?s thesis is to study the relations between internal information and the principal business objectives in a knowledge organization. The questions are: how does the organization behave to its internal information resources, how is the information management related to the principal objectives and strategies, what information policy does the organization develop, and how is the management experienced by the employees. The purpose was to study the supply and management of information designed for internal use and the study was carried out with qualitative, semi-structured interviews to get a picture of the internal information management. The informants were mostly key persons with deep knowledge of internal information.
Perspektiv på arbetsmotivation : Om forskningsperspektiv och chefers syn på arbetsmotivation
The aim of this master thesis is to examine research perspectives and a selection ofmanagers? views on the concept of work motivation. With an exploratory approach,based on a literature review and interviews these views are examined and compared inrelation to a theoretical framework. This theoretical framework consists of three keyconcepts, the individual, the context and the regulation of work motivation. Theliterature review reveals two research perspectives, a classic economic perspectivebased on Principal?Agent Theory and a more up to date social psychologicalperspective based on Self-Determination Theory.
Personalens följsamhet till riktlinjer avseende glukoskontroll postoperativt efter Coronary Artery Bypass Graft (CABG)
The aim of the study was auditing medical records examine postoperative blood glucose levels after undergoing CABG surgery. Furthermore the aim was to determine if the ward staff abides the local guidelines frame of reference concerning each ward, regarding blood glucose measurements and blood glucose levels. The study included 70 patients undergoing CABG surgery at the cardiothoracic surgery, Uppsala University Hospital. The study was conducted by retrospective medical record auditing. Studied factors were postoperative blood glucose levels, number of registered blood glucose measurements, a current diagnosis of DM and preoperative HbA1c.