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474 Uppsatser om Audit obligation - Sida 21 av 32

Vad innebär planeringstid? : En kvalitativ studie om fyra förskollärares syn på den pedagogiska planeringen i förskolan

The running of a Swedish pre-school is not just about taking care of children but involves incorporating educational activities that follow curriculum guidelines. In addition, time must be allocated for planning, discussion, evaluation and reflection. Many pre-school teachers feel that there is insufficient planning time which is needed to follow the established curriculum guidelines for kindergarten. Due to the rising numbers of children per class, and the obligation to document and evaluate everything, pressure and lack of time has become a significant issue.The purpose of this study is to investigate four pre-school teachers´ views on pedagogical planning and reflection time. Questions to be answered include:1.

Socialtjänsten och mödrahälsovårdens arbete och samarbete kring gravida risk- och/eller missbrukare

The aim with my study is to highlight, illuminate and examine the social and maternal health care motivational work of pregnant women with a risk or abuse of alcohol and / or drugs, and what actions can be considered for these women. In addition, the aim is to explore how social services and maternity care might interact in this type of case. The aim is to convey the subjective experience of each of the interviewees. For the purposes of this study, I have chosen to use the qualitative research method. I have interviewed social workers in individual and family care, and midwives.

Jämställdhetsplaner : Arbetslivets tysta arbete

The purpose of this essay is to examine how gender equality can be used in the workplace, its possible effects, and what collaboration can contribute to the subject of gender equality. A combination of legal sociological and legal dogmatic methodology has been used to examine the EU and Swedish law, how equality should be approached and what previous studies have concluded. An interview has been conducted to provide a clearer picture of how gender equality appears in practice, in the modern workplace. An equality plan should be conducted every three years and applies to employers who are responsible for more than 25 employees. The manual should include a description of the measures considered necessary in the workplace in order to promote gender equality. How an equality plan should be developed is not specifically outlined in the current law, and thus this is left up to the employer to determine.

Att vara nära men ändå på avstånd : ? Relationen mellan revisor och kund

Titel: Att vara nära men ändå på avståndFörfattare: Anna Erlandsson och Robin UllbrandHandledare: Staffan Hård af SegerstadBakgrund och problem: En relation kan hjälpa företag att knyta sig an kunderna på ett bättre sätt. Värdet som kunden upplever vid köp av en produkt skall inte komma från slutprodukten, utan värdet skapas genom interaktion och samspel mellan leverantör och kund. Relationsbyggande är dock inte alltid enkelt, då det kan försvåras av olika orsaker såsom lagar. Revisorn skall enligt Revisorslagen 20§ vara oberoende, det vill säga opartisk, självständig och objektiv. Författarna ställer sig frågan om det är möjligt att ha en relation och samtidigt vara oberoende.

Personifieringen av den politiska retoriken : Fredrik Reinfeldts argumentation i personliga intervjuer

The public libraries in Sweden has an obligation to serve all of its citizens, but despite of this they often fail to include their LGBTQ-patrons. Since the year of 2008 RFSL (the Swedish Federation for Lesbian, Gay, Bisexual and Transgender Rights) have arranged a specially designed certification-process based on normcritical criterias that a chosen institution should fulfill to make their work more inclusive for LGBTQ-people. Sollentuna is the first municipal in Sweden to certificate all of their libraries. This study aims to examine what the certification have meant for the public library in Sollentuna and how a normcritical view can contribute to include LGBTQ-patrons at the library. As a method we used a qualitative interview-study to get a full picture of the certification-process and its influence on the public library of Sollentuna.

Energikartläggning enligt ISO 50001 : En kartläggning av en industrianläggning för betong

Den här rapporten har skrivits som en del av ett examensarbete på energiingenjörsprogrammet på Högskolan i Halmstad under våren 2014. Examensarbetet har genomförts i samarbete med AB Färdig Betong samt ÅF Infrastructure AB i Göteborg.Syftet med projektet är att undersöka energibesparingspotentialen hos AB Färdig Betongs produktionsanläggning på Ringön i Göteborg.Projektet har inneburit en energikartläggning av en industriell produktionsanläggning för lösbetong. Utgångspunkt för energikartläggningen har varit energiledningssystemet ISO 50001, med målsättningen att ta fram en teknisk energikartläggningsrapport i enlighet med standarden.Anläggningen har analyserats ur ett energibesparingsperspektiv. Data- och informationsinsamling samt mätningar har genomförts för att ta fram indata som beräkningsunderlag. Genom beräkningar har sedan möjliga energibesparingspotentialer och åtgärdsförslag tagits fram.Den totala energibesparingspotentialen för anläggningen innebär en besparing på 223 MWh av anläggningens totala energianvändning på 857 MWh år 2013, vilket motsvarar en minskning med omkring 26 %.Allmänna slutsatser är bland annat att all produktionsutrustning bör placeras inom klimatskalet, att all uppvärmning bör vara temperaturreglerad samt att ett mer långsiktigt energiperspektiv behövs i anläggningen.Energibesparingsmöjligheterna för anläggningen är mycket goda och investeringskostnaderna är i allmänhet låga..

Forskning och museer : en kartläggning av fältet

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

Anestesipersonalens peri-operativa omvårdnad av överviktiga och obesa barn

Children are a group of patients that require special knowledge from the anesthesia staff, both general and specific. Theoretical knowledge and practical experience is necessary to adequately care for the child as it anatomically, physiologically and mentally may differ from adult patients.A growing problem in the pediatric population is overweight and obesity. From a stagnation in the early 2000s the prevalence of overweight and obesity among children in the world are again increasing.The purpose of this study was to examine peri-operative care of overweight and obese children.Systematic searches were done in PubMed, CINAHL and Scopus. After the quality audit according to SBU, twelve articles were included for analysis.Results suggest that overweight and obese children have a higher risk of respiratory peri-operative complications. The risk of hospital admission after outpatient surgery was also greater in this group as well as higher costs for health care.Overweight and obese children are complex subjects with more frequent peri-operative risk factors than normal-weight children.

Mervärdesbeskattning av elektroniska tjänster : Är beskattningen förenlig med neutralitetsprincipen?

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Energikartläggning av polishuset i Gävle : Åtgärdsförslag för ett minskat energibehov i fastigheten Gävle Söder 17:10

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

Vem håller i taktpinnen i krisberedskapsarbetet? - En studie av risk- och sårbarhetsanalyserna i länsstyrelserna

Crisis management planning is a relatively new policy area in the European countries. It has materialized since the fall of the iron curtain and because of the increased interest to prevent wide-ranging national emergencies. In Sweden, the county administrative board has a key obligation to perform risk analysis guidelines. This assessment involves identifying crisis, planning response to the crisis and, if necessary, confronting and resolving the crisis in the geographic area of the region. The purpose of my thesis is to examine if there are any differences in crisis management planning between the county administrative boards? risk analysis guidelines.

ATT VARA ÖPPEN FÖR OLIKHETER I TIDER AV FÖRÄNDRING : Barnmorskors och BVC-sjuksköterskors erfarenheter av föräldrars behov av tidigt föräldrastöd

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

Mellanchefens dilemma : En fallstudie gjord på Skattekontoret i Örebro

In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates? to please. We have chosen to refer to this problem as ?the middle-management dilemma?.

Säkrare arbetsmiljö på byggarbetsplatser : Hur brister på arbetsplatser borde åtgärdas för att kunna arbeta på en mer hälsosam arbetsmiljö

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

En studie i RR 29 / IAS 19:s förändring och utfall

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

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