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1126 Uppsatser om Audit outcome - Sida 47 av 76

Riskbedömning av miljö- och hälsoeffekter efter järnhanteringen i Strömsbergs bruk

Risk assessment of effects on the environment and health outcome caused by the iron industryLina LöfqvistIn Sweden you can find lots of contaminated areas, which can create problems for both humans and nature. To reduce the long-term contamination grades, Naturvårdsverket have created a report with regard to the contaminated sites. This builds on the ?Method for Inventories of Contaminated Sites? which is abbreviated MIFO. The aim of MIFO is to achieve better environmental planning in Sweden.

Nätbaserad utbildning för en hållbar besöksnäring

A system to regulate both quality and sustainability regarding Swedish tourism industry is under way. In order for the system to be successfull it needs to be accompanied by an education, in this case a net based education is studied.High requirements are demanded for a successful net based education for a sustainable tourism industry. This is valid both for the didactic area,  which is how an education is structured and planned and in the organisational area, which is how and education best is implemented in a company. The aim with this study is to increase the understandings of which aspects that are important for  developers  if this net based education. The study was conducted at three hostels in Stockholm with surrondings. Both managers and  employees participated in the study.  The managers where interviewed and got to answer a questionniare.

Effekter på balansförmågan av träning med Nintendo Wii Fit : En experimentell single-casestudie

Bakgrund: Fall hos äldre är vanligt förekommande. Regelbunden balansträning krävs för att bibehålla och förbättra balansförmågan. En persons self-efficacy och utfallsförväntningar spelar roll för om träningen blir av eller inte då många äldre inte tränar på grund av att de inte tror sig få ut något av det. Nintendo Wii Fit är ett modernt sätt att träna balansförmågan på.Syfte: Syftet var att undersöka om Nintendo Wii Fit har effekt på balansförmågan, self-efficacy till balansförmågan i hemmet, utfallsförväntningar på balansförmågan av balansträningen samt fallrelaterad self-efficacy hos tre hemmaboende personer över 70 år under och efter tre veckor interventionsperiod.Metod: Experimentell single-case design A-B-A2 användes. Interventionen bestod av balansträning med Nintendo Wii Fit tre gånger i veckan under tre veckor.

Sjuksköterskors möte med familjer i BUP:s mellanvård

Background: ?Transitional care? is a new form of care in the Child and Adolescent Mental Health Services (CAMHS) in Sweden. The level of care, between outpatient and inpatient, has been developed to meet children/adolescents and their families in a different way than in the traditional outpatient and inpatient treatment. The contact offered can be intense with frequent contact and also with more time set aside for every occasion. The nurse, who is one of the categories of personnel involved in the multidisciplinary team works largely in other contexts than in the therapy room at the clinic or on the ward.

Jämkningsregeln 29:5 ABL : -Jämfört med motsvarande dansk rättsregel

There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

Svensk kod för bolagsstyrning : Förklaras det mer än vad det följs?

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Sömn, depressionssymtom, livskvalitet och Alzheimers sjukdom

Background: Sleep-disturbances in persons with Alzheimer´s disease are prevalent. They are characterized as increased frequency and duration of awakenings, decreased slow-wave sleep, REM-sleep and increase of day-time napping. Depression and lower quality of life are associated with sleep-disturbances. Altogether a significant source of stress for caregivers and an important factor in institutionalization. Non-pharmacological treatment alternatives are rare.Method: Single-case A-B-C design, with non-concurrent multiple baselines, a pilotstudy.Aim: To explore if an educational program on sleep, sleep disturbances and behavioural change directed towards caregivers improved sleep, depression and quality of life in persons with Alzheimer´s disease living at home.

Nollavräkning av entreprenadprojekt: Teoretisk grund och praktisk betydelse

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

LIDESK : En materialstudie för Edsbyverken

Edsbyverken Office Furniture has over the past 100 years been producing delicate carpentry products, chairs and skiis, but more recently the focus has shifted to furniture for the modern office environment. With a wide selection of products and its characteristic neutral design, Edsbyverken has an extensive group of clients both in Sweden and internationally. The aim of my C level thesis project was to examine the materials Edsbyverken is currently using in order to develop new designs or product functions. Simultanesously, I also wanted to verify whether the method I developed for this project - to initially undertake a comprehensive study of the chosen materials and thereafter specialise on a certain product and target audience ? was effective and successful.

Förbättrad Kravhantering med hjälp av Lösningsinriktad Pedagogik

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements.

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.

Elektrisk servostyrning för fyrhjulingar

This thesis is a feasibility study for a future product development project. The purpose ofthis project is to evaluate the possibilities and difficulties associated with the design of anelectric power assist servo for all terrain vehicles (ATVs). The project has been carriedout in collaboration with Nira Control AB. Nira designs and manufactures electric andelectro mechanic products mainly for the motor sport market segment.Nira Control AB is developing a fuel injection system for a new line of large ATVs oncommission. To be able to compete with manufacturers like Yamaha and Honda thecommissioner should be able to offer optional power assist steering.

Personlighet och objektivitet inom revisionsarbete : Har revisorns personliga egenskaper inverkan på förmågan att stå emot extern manipulation?

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.

Verktyg för lönsamhetsberäkningar vid bränslekonvertering av spetslastpannor från olja till pellets

This report summarizes the development of a calculation program estimating the profitability of converting a peak-load oil-fired boiler to pellets. To convert an oil-fired boiler to pellets a new fuel handling system must be designed. Changes also have to be made to some other components. Since there are many different techniques for transportation, storage and treatment of the fuel only the most interesting techniques from Swecos experience and interest were included in the study.The capacity of the different parts in the system was dimensioned based on the power of the boiler after conversion. To estimate prices, installed power and dimensions manufacturers and distributers were contacted.

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