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731 Uppsatser om Audit firms - Sida 36 av 49
Lönsam energieffektivisering : En beskrivning av energieffektiva åtgärder i flerbostadshus och dess lönsamhet
Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.
Tools and Techniques for Project RiskManagement: Perspective of Micro toSmall Scale Construction Firms in Ghana
Detta examensarbete gick ut på att enligt utvecklingsprocessen på Motion Control utveckla en prototyp av en kabelersättare för en produkt på företaget; USB I/O. USB I/O är en mät- och styrenhet och datainsamlingsenhet för USB-porten med flera in- och utkanaler som i flera applikationer har som nackdel att den är kabelbunden. Tanken var att göra en enhet som man ansluter USB I/O till och som kan kommunicera direkt med konventionella ?Bluetooth-dongles? som är vanligt förekommande på konsumentmarknaden.Tre undersökningar gjordes. Den första var en marknadsundersökning för att se lämpliga systemkoncept samt vilka konkurrenter som kan finnas.
?Bring your own device? i svenska företag och organisationer
Most companies and organizations today depend on technology connected to the Internet. Schools and offices have therefore been providing computers, phones and other technology to the employees. The recent technological development and decline in prices for technology have contributed to making these products a part of everyday life for most people. This has made it very common for employees and students to bring their own devices into school and workplaces.The aim of this study is to define what "Bring your own device" means for Swedish companies and organizations and how it has been implemented in those. The aim is not mainly to generalize to all Swedish companies but create an understanding how the trend is used to provide a basis for continued research in this area.
Effektivisering : En utredning om åtgärder på en industrifastighet
AbstractDelta Terminal owns an outdated industrial building which they now rent out to businesses. This property currently has a high energy con-sumption and therfore it is desirable to improve the efficiency. In ordet to reduce the energy consumption within the industrial building enve-lope, the heating systems and lighting are being investegated. A good building envelope emits less heat and thus reduces the energy consump-tion. An energy audit is a tool used to determine the energy loss.
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.
Manipulerar företag sina resultat - En studie av förekomsten av Earnings management i samband med nyemission på den svenska marknaden
The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.
En bransch med bristande förtroende : - PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende
AbstractTitle: An industry with a lacking trust ? PR-consultants about their own responsibility and how they can contribute to an increased trust for their profession (En bransch med bristande förtroende ? PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende)Number of pages: 68 (79 including enclosures)Author: Ebba GöranzonTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the Swedish PR-industry and the distrust that is directed towards it. The starting point is different PR-consultants opinion about their profession and industry. What do they think needs to be done to increase the trust for the industry and what kind of responsibility do they think they have?Method/Material: Together with literature studies, a qualitative method has been used and five in-depth interviews with PR-consultants have been conducted.
Ett varumärke kan inte välja sina föräldrar
Within the interconnected global markets of today; people, products, and information travel at a pace never met before. In light of the global retail markets recent integration, consumers are opened up to new products and are beginning to develop a vetted interest in the heritage of those products. Within literature this process has been coined "Country of Origin" COO, and its impacts on consumer attitudes, product value- assessment, and overall behaviors has been one of the most emphasized areas of "international business" studies, during the last three decades. Numerous studies have shown a correlation between positive or advantageous associations to a country of origin, and the actual products representing and coming out of that country. It is by this synergetic process that so-called positive COO-effects are brought forth.The goal of this thesis stems directly from the still unexplored potential for Swedish firms to differentiate their products and brands on new international markets, through a strategic and coherent communication of relevant Swedish COO-effects.
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.
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.
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.
Automatiska Värderingssystem - En hjälp för Fastighetsmäklaren?
Computers and business systems are used more frequently in a world where IT gradually is taking over. This is also true when it comes to the real estate valuation process where actors on the Swedish real estate market are using automatic valuation systems for real estate appraisal. But the real estate agents have not yet seen the charm in using these automatic valuation systems for real estate appraisal. Can the real estate agents also use the automatic valuation systems? We developed our three main subjects: the valuation process, an automatic valuation system and the real estate market with assistance from scientific articles.
Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet
The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.
Stiliga herrar : Stilanalyser av Hjalmar Söderbergs "Doktor Glas" och Bengt Ohlssons "Gregorius"
The aim of this study is to analyse the sexual power relations in contemporary urban novels of Swedish female writers.I have identified a discourse in these novels as a heteronormative matrix which power is ruled by norms and assumptions about normality in both the heterosexual and lesbian stories. For this purpose I have related to Ivar B. Neumanns theory that individuals always find a way to confront the discourse by three different strategies. These strategies are used in my study as tools to organise these novels, because it is possible to see that the protagonists find at least one of these strategy?s to her protest.The first strategy I studied was the docile.
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.