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1029 Uppsatser om Audit agency - Sida 50 av 69
Nedskräpade återvinningsstationer - En studie om fördelning av ansvar
In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.
Patho-anatomical studies on african swine fever in Uganda
African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry.
The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.
Investeringar och l?nsamhet i privata n?ringslivet
Syftet med denna studie ?r att belysa om ett samband p? kort sikt finns mellan l?nsamhet och investeringsniv? i det privata n?ringslivet. ?tta industrigrenar med f?rmodat h?ga investeringsbehov har valts ut f?r huvudstudien och inkluderar stora nationer inom den Europeiska Unionen. ?tta andra industrigrenar har valts ut f?r en k?nslighetsanalys.
Avskaffandet av revisionsplikten, : Ur revisorns perspektiv.
Bakgrund och problem: Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige vilket innebar att ca 70 % av alla aktiebolag i Sverige inte längre var tvingade till revision. Detta påverkade revisionsbolagens förutsättningar och vi frågar oss hur de har tagit sig an den nya marknaden där en stor del av deras kundstock inte längre är tvingade att revideras. Vi har kommit fram till dessa frågeställningar: Hur har slopandet av revisionsplikten påverkat och förändrat de små revisionsbolagens arbetssätt? Hur förbereder de sig för ett eventuellt förändrat gränsvärde? Syfte: Syftet med vårt arbete är att utifrån revisorns perspektiv belysa vilka förändringar den avskaffade revisionsplikten för små aktiebolag har medfört för de små revisionsbyråerna. Vi vill också belysa hur revisorns roll kan komma att förändras i framtiden om Sverige väljer EU:s maximal tröskelvärde för att slippa revisionsplikt eller att gränsvärdet förändras på annat sätt.
Examining Accuracy : Drönare och drönarangrepp: retorik, praktik och historia
The military conflicts of the early 21st century have seen the introduction and rise of a new military technology: the armed drone. With the United States acting as the driving force behind this technological advancement, the U.S Air Force and intelligence agency CIA have madedrones their weapon of choice for pursuing suspected terrorists and insurgents in various remotelocations. American military leaders and policy makers assert that the armed drone?s high levelof accuracy make it the best available weapons platform for this task. However, new researchshows that the use of drones may result in more civilian casualties than previously thought, andmay in fact be more fallible than conventional aircraft in this respect.
En diskursreglerad v?rld: Makt, kunskap och agens i Mark Lawrence? The Book That Wouldn?t Burn
Historically the library has owned more than silent, book-filled halls; it has been a center for learning and ideas, a source of both freedom and oppression, in other words, a medium for knowledge, truth, and power. Cultures have been divided into powerful and powerless through access to the library's content; those who have - and those who do not have - access to information determine which voices are heard and which are ignored, thus determining the outcome of the future.
This thesis investigates how The Book That Wouldn't Burn by Mark Lawrence portrays the relationship between knowledge and power using Michel Foucault's discourse theory. More specifically, how this relationship is manifested through the structures and norms of society, and how the library as a place and institution serves as the means by which this relationship plays out. An established classic like Fahrenheit 451 by Ray Bradbury is placed as a contrasting reference point to help deepen its thematic message of information control and cencurship. Furthermore, the agency of one of the main characters is also examined in the light of Anthony Giddens' stratification model, as an actor with the potential to move beyond the confines of the power structure.
The analysis demonstrate how knowledge, truth, and power remain continuously thematically relevant within literature, and how the reality of our time may be better understood through literary contributions.
Diskrepansen mellan policy och praktik. En kvalitativ intervjustudie om den lagstadgade introduktionsperioden f?r nyanst?llda l?rare
The aim of this study is to examine how the induction period for newly employed upper secondary school teachers is implemented in practice, in relation to the Swedish Education Act and the National Agency for Education?s general guidelines. Although this induction period has been legally mandated since 2010, both previous research and current statistics indicate significant shortcomings or wide variation in its practical execution.
The study is based on a qualitative interview study involving 13 school leaders. The interview responses were analyzed using three complementary theoretical frameworks: Lipsky?s theory of street-level bureaucracy, Meyer and Rowan?s concept of decoupling, and Schein?s model of organizational culture.
Credit Risk Assessments of Swedish RealEstate Companies
The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.
Människan som resurs
In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.
Styrning inom franchising utifrån Simons styrmodell, samt förtroendets inverkan på denna: en fallstudie av fyra företag
Franchising är enligt flera källor ett starkt växande fenomen runt om i världen. Utformningen av ett franchisesystem är en investering som kan ge god avkastning, men som inte sköter sig självt. Det anses därför vara av stor vikt att franchisegivaren kan kontrollera att franchisetagarna utför de delegerade uppgifterna på ett önskvärt sätt. Enligt vår mening skulle Simons styrmodell kunna vara den styrning som möjliggör detta. Simons modell bygger på att styra ett företags stabilitet med hjälp av fyra olika styrningar och dessa är värderingsstyrningen, den gränsskapande, den diagnostiserande och den interaktiva styrningen.
Styrning inom franchising utifrån Simons styrmodell, samt förtroendets inverkan på denna: en fallstudie av fyra företag
Franchising är enligt flera källor ett starkt växande fenomen runt om i
världen. Utformningen av ett franchisesystem är en investering som kan ge
god avkastning, men som inte sköter sig självt. Det anses därför vara av
stor vikt att franchisegivaren kan kontrollera att franchisetagarna utför de
delegerade uppgifterna på ett önskvärt sätt. Enligt vår mening skulle Simons
styrmodell kunna vara den styrning som möjliggör detta. Simons modell bygger
på att styra ett företags stabilitet med hjälp av fyra olika styrningar och
dessa är värderingsstyrningen, den gränsskapande, den diagnostiserande och
den interaktiva styrningen.
Capital Structures and Internationalisation
Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.
Strategic Evaluation -A study of its purpose in SIDA and SADEV
Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.
Fastighetsmäklares icke-verbala kommunikation
Background: During a house demonstration a real estate agent have the chance to make new contacts which is of big importance to spread the word about the agency and keep up with the competition. If the realtor makes a good impression on the customers, it increases the chance for making the customers return to the same realtor when time comes to sell their own house. The interpretation of this non-verbal communication has been shown to have a fundamental effect on the participant?s perception of the encounter. This makes the study aim regards investigating which non-verbal signals a real estate agent express.Purpose: This study has a two-parted purpose whereas the first part intends to point out similarities and differences in a realtor?s non-verbal communication.
Tätortsklassificering utifrån servicebredd och servicegrad : En klusteranalys av Sveriges tätorter
Statistics Sweden is an administrative agency that delimits built-up areas and produces statistics regarding them. The statistics provide information about the area of the built-up areas, their population number, number of gainfully employees working in the built-up areas, and of buildings. Now Statistics Sweden wishes to extend such statistics by producing a measure regarding how well developed the service is in each built-up area.This study is a contribution to this statistical improvement work and the purpose is to ? by employing geographical information systems and cluster analysis ? classify the Swedish built-up areas according to 1) service width and 2) service degree. A particular built-up area has a high service width if it has many different service functions, such as pharmacies, schools and grocery stores.