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1126 Uppsatser om Audit outcome - Sida 58 av 76

Återfjädring vid bockning av höghållfast stål

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

IAS 40- värdering till verkligt värde : En studie av hur värderingsresultatet av förvaltningsfastigheter skiljer sig beroende på val av intern eller extern värdering

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Solar energy on Swedish pig farms : a sunny story?

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.

Vem granskar vem?

Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande.

Energianalys av hygieniseringssystem : jämförelse av befintlig pastörisering med integrerad termofil hygienisering på Kungsängens gårds biogasanläggning i Uppsala

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand. The method implies that the substrate is sanitized during ten hours in the digestion chamber, where the temperature is 52°C.

Revisorernas kostnad av att utge en going concern- varning

De uppgifter som revisorn presenterar i sin revisionsbera?ttelse bo?r intressenter och fo?retag ha fo?rtroende fo?r. Revisorn ska vara en oberoende la?nk mellan intressenter och fo?retag. La?saren fo?rva?ntar sig finna eventuella ekonomiska problem i a?rsredovisningen.

Effects of treatment with PiNO (Pulsed Inhaled Nitric-Oxide) on the metabolism in colic horses undergoing abdominal surgery.

The main objective of this research was to study how increased arterial oxygenation by the use of Pulsed Inhaled Nitric-Oxide (PiNO) influenced the metabolic and cardiovascular parameters on horses undergoing acute abdominal surgery because of colic. The parameters blood lactate, blood glucose, pH and heart rate were evaluated before and during anesthesia and closely after recovery. The study showed that blood lactate concentrations decreased significantly during anaesthesia in horses treated with PiNO compared to non-treated horses. It was also seen that the lactate concentration decreased most in horses with the highest levels before PiNO treatment. Since enhanced oxygen extraction ratio was evident in the PiNO group, improved oxygen delivery to the tissue may be a possible explanation for the improved situation.

Koncept - detalj - byggnad

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

Pedagogers erfarenheter av att arbeta med ett kartläggande verktyg : En studie från en gymnasiesärskola

The purpose of the studyfocuses onhow teachersatan uppersecondary school, studentsin the autismspectrum,describetheir experiencesof working withmappingtools, Nylander(2012).Inmy research questionsIstarted fromthe teachers? descriptions of their experiences of mapping procedures, if the outcome ofthe mapping hasinfluenced theteachers'educational work and ifmappingcould contribute tothe visibilityandclarification of the student´s functioning in aschool context.As the study is based on five interviews in which teachers reflect on their experiences from the tool of mapping, the socio-cultural perspective where learning takes place through interaction with the environment became a framework to build from. The method has been interviews based on a qualitative research interview. By using interviews, I was able to capture the diversity of the interviewees? experiences described from the basis of an interview guide.

Neurointensivvårdspatientens förutsättningar för ett optimalt neurologiskt wake-up test : en observationsstudie

Background: Examinations with the intent to assess neurological functions and level of conciousness are common in neurocritical care, but the effect on the patient is not entirely researched.Aim: The purpose of this study was to describe the patient?s situation at the neurological wake-up test concerning the environment, nursing interventions and the possibility given the patient to become awake, and if these conditions affect the outcome of the wake-up test.Methods: A quantitative observational study took place at a neurocritical care unit, where 20 patients were observed from interruption of sedation to the neurological assessment, which was performed by a neurosurgeon or a specialized critical care registered nurse. Nursing interventions, environmental factors and physiological parameters were documented.Result: Twelve intervention varieties to control patients? physiological parameters were used. CPP > 80 mmHg was found in 90 % of observations.

Energianalys av hygieniseringssystem : jämförelse av befintlig pastörisering med integrerad termofil hygienisering på Kungsängens gårds biogasanläggning i Uppsala

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.

Bolagskodens påverkan på intern och extern revisor

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.

Dubbla karriärer inom National Collegiate Athletic Association : Ishockeyspelares upplevelse av stödfunktioner och life skills program på ett amerikanskt universitet

In todays society sports has become a major part in people?s life, with the emerging of professionalization it?s become a thriving business that generates big money. An outcome of this evolution of sports as meant that most athletes must put more time and energy in to their athletics to have a chance to reach their dreams of being a professional athlete. And if an athletes dream get cut short somehow, the process of moving out of sport has been shown to somtimes be a difficult process for athletes that don?t have anything to fall back on.

Därför onlinevideo : En engagerande historia

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Förändringsstrategier vid övergången till ett kontantlöst banksystem

Title:Change strategies in the transition towards a cashless banking systemLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Elin Lånström och Vildana SmailagicSupervisor:Stig SörlingDate:August 2013Aim:In our study, we compare what it is that drives a bank to implement changes in their business, what problems these changes may bring, and how organizations deal with these. We do this by studying how different banks choose to relate to the handling of cash.The questions we ask ourselves are:? What lies behind the decision to make changes in cash management?? How is the change implemented in practice?? What do banks think this change will mean for the future?Method:The study was conducted with the help of a qualitative scientific method. We conducted interviews with representatives of four banks, and made use of secondary data in the form of scientific literature and scientific articles.Result & Conclusions:Organizations implement changes in order to adapt and achieve balance with their environment but also within the organization itself. Our study shows that the decision to introduce cashless branches is mainly a result of banks' efforts to become more cost efficient.

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