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1126 Uppsatser om Audit outcome - Sida 60 av 76

Deltagardemokrati i de svenska kommunerna

The overall purpose of this essay is to study in which degree the democratic model that is called participant democracy works in the Swedish municipalities. To achieve what I set out to do I will focus on a central political area in which the Swedish municipalities has sovereignty versus the state, in other words in an area where they rule themselves. That political area will then represent how well the participant democracy works in the Swedish municipalities. The research questions then becomes:Does the participant democracy at Swedish Municipality level work in a satisfying way?Does the participant democracy in a large Swedish Municipality in a central political area work?Does the participant democracy in a small Swedish Municipality in a central political area work?Are there similarities and differences between the municipalities?If so, how can that be explained?To answer these questions I will study documents regarding the planning and building area.

Samtalsanalys som intervention med en ungdom som använder bliss

 Conversation Analysis (CA) is a tool to facilitate analysis of everyday conversations. A small number of studies have used CA as an intervention for people with aphasia and have seen positive effects as an outcome of the intervention. The authors of the present study have not found any other studies where CA was used as an intervention in other target groups. The purpose of this study was to investigate if CA may be used in intervention with an adolescent who uses Bliss. The main participants in the present study, which the intervention was based upon, were a sixteen year old girl who communicates through Bliss, and her assistant.

Integration mellan system : En undersökning av olika framgångsfaktorer

This paper exposes the problems and challenges organizations face when integrating aged systems, web based systems and web services. The paper focuses on how people with different titles in an organization experience systems integration and the factors that contribute to project failure or success. The research methodology used in this is Grounded Theory and the resulting theory of this paper has taken form through the coding of transcribed interviews, which have gone through a constant comparing to other theories in the area of interest, mostly articles about success factors in system integration. The resulting outcome is a success model aimed to describe the underlying indicators to achieve project success.The success model consists of three factors that contribute to success in integration projects. The factors are: globalization, governance and balance.

Höghus : En alternativ lösning på vår snabba stadsexpansion

Uppsala like many other Swedish cities is affected by heavy housing shortage, in terms of too few existing flats and residents within the city limits. Every semester thousands of new students are facing the same problems of finding themselves adequate accommodation. The waiting lists for flats and student-dorms are getting longer for each year, and the situation is just getting worse. Simultaneously, Uppsala?s ambition is to increase its population and expand as a Swedish metropolitan, according to the Swedish governmental environment goals. This paper investigates and analyses the possibilities of expanding a city?s population by building high-rise buildings.

?Tillsyn över revisorer : problemområden i Revisorsnämndens disciplinärenden och förebyggande åtgärder

Bakgrund: Revisorers grundläggande ledord hög integritet, moral och etik samt oberoende har efter ett antal uppmärksammade redovisningsskandaler försvagats. Eftersom stora redovisningsbrott inte har upptäckts trots revision försämras förtroendet för revisorer. Om en revisors arbete i större utsträckning blir övervakat finns en möjlighet att revisorn granskar mer noggrant. Därmed kan antalet upptäckter och anmärkningar i revisionsberättelser stiga och revisorers förtroende upprätthållas. Den finansiella krisen under 2000-talet har visat att övervakningssystemen av revisorer behöver förbättras.

Utvärdering utav effekten av obturatbehandling vid restspalt/fistel hos barn med total läpp-, käk- och gomspalt

On children born with a complete cleft lip and palate (CLP) the repair of the alveolar ridge doesn´t take place before the children are about ten years old. This results in that they have a residual cleft in the alveolar ridge during their early childhood. This residual cleft, and the oronasal fistulas that may appear after the repair of the hard palate, can result in a negative influence on the speech of the children. Thereby it may be necessary with cover for examplewith a palatal plate or an obturator. At the Department of Orthodontics, at Linköping University Hospital, Sweden, some of the children with CLP undergo treatment with sustained palatal fistula obturation in order to cover fistulas or residual clefts.

Det förstärkta laglottsskyddet : Vid generationsskifte

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Kommunikativ interaktion i den synkrona elektroniska referenstjänsten : Den interpersonella kommunikationen mellan användare och bibliotekarie

The aim of this master thesis is to gain greater knowledge of interpersonal communication. This study explores on one hand how interpersonal communication can be used as an important part of reference work in a Swedish electronic synchronous reference service, and on the other how interpersonal communication affects the relationship between user and librarian. By using communication theory and establishing a positive relational contact with the user in the electronic environment, the outcome of the reference encounter can be successful for both the librarian and the user. Furthermore, the importance of recognising relational barriers is of great relevance to the relational contact. The scope of this master thesis is to find what relational factors are used and can be used in the interaction between user and librarian.

Marknadsföring : Att som artist nå framgång

AbstractThe object of this study has been to analyze how companies within the music industry can successfully market their artists, this due to the complexity of today?s marketing environment, where technology has rapidly changed the way of communicating, and therefore contributed to a highly competitive market. The vast change of technology has resulted in several possibilities as well as difficulties breaking through, what could be seen as, a media sorl. Our purpose has been to outdo how companies market, as well as which factors that are vital, for a successful promotion of their artists. To be able to carry out our aim, we have created one key question; How can companies within the music industry market their artist to make them reach success?We have used a qualitative research approach for this study, this to be able to generate more depth concerning the chosen topic.

Etisk affärskultur i små och stora revisionsfirmor : En studie om skillnader i den etiska affärskulturen och dess påverkan på revisorers objektivitet

Syfte: Tidigare studier har visat att objektiviteten hos revisorer tenderar att brista i större utsträckning i små revisionsfirmor än i större revisionsfirmor. Det finns samtidigt forskning som fastställer att den etiska kulturen i en organisation har en stor inverkan på de enskilda individernas etiska handlande. Studier visar även att organisationskulturen kan skilja sig mellan stora och små organisationer. Vi har utifrån tidigare forskning valt att undersöka om den etiska affärskulturen skiljer sig åt i små och stora revisionsfirmor och om en starkare etisk affärskultur är relaterad till en starkare objektivitet hos revisorer.Metod: Vi har valt att använda oss av en kvantitativ enkätundersökning i vår studie, eftersom vi önskat identifiera ett samband mellan revisionsfirmors storlek och dess etiska affärskultur och om den i sin tur har en påverkan på revisorers objektivitet. Studien har genomförts med hjälp av Ardichvili, Jondle och Mitchells (2013) enkät för att mäta den etiska affärskulturen samt ett etablerat test för att mäta objektiviteten hos revisorer som bland andra Bamber och Iyer (2007) har använt sig av.

Utvärdering av vattenrening och identifiering avförluster m a p energi vid Bravikens pappersmaskin 53

This Master degree project has been performed at the Braviken paper mill on papermachine 53 (PM53) which produces newsprint paper. The current economic situationhas contributed to declining demand for newsprint, which means it is extra important tobe competitive by high energy efficiency. Particularly as energy prices are expected torise when the economic growth returns.One way to increase energy efficiency is by reducing the water use in paper and pulpmills and consequently save energy through reduced heating of water. The thesis's maintask is to evaluate whether a water purification plant (microflotation plant) forpurification of process water in PM 53 is profitable. The microflotation plant enablesreuse of warm process water instead of losing the energy to receiving waters.

Fuktegenskaper hos Quartzene impregnerat med salter

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.

Kan evidensbaserad design användas i upprustningen av miljonprogrammet?

Between 1965 and 1975 a major housing project was carried out in Sweden to resolve a major housing crisis, the so-called one million housing program (Swedish: miljonprogrammet). To raise the standards and create a more attractive housing in these areas is currently a very relevant topic in Sweden.Evidence-based design is the process of basing decisions of the built environment on credible research and studies to achieve the best possible outcome. This method is primarily used in the healthcare sector to improve quality of care and reduce costs by creating healthy environments.The possibility of refurbish apartment buildings from miljonprogrammet using evidence-based design has been studied by means of an extensive literature review and a closer examination of the residential area, Husby in Stockholm, which has been chosen to represent the miljonprogrammet in its entirety. Furthermore, the evidence-based research has been limited to seven fields; nature, noise, color, wayfinding, safe environment, daylight and thermal comfort which has been assessed to be applicable on housing. In order to obtain a comprehensive overview of the different fields, four different subjects were chosen to investigate further within each field; research and studies, laws and regulations, constructional aspect and Husby.

Riksintresse; Bevarande eller nyttjande : Vindkraftsutbyggnad inom Natura 2000- områden

Natura 2000 is part of the European Union: s framework to protect and preserve biological diversity. Natura 2000- areas are by the goverment appointed to areas of national interest for preserving nature. Also wind power stations are appointed as of national interest and the reason for this is the goverments goal to get energy from reneweble energysources. This essay describes when both these intrests conflict eachother when it comes to building wind power stations within Natura 2000- areas. The main focus of this essay is a casestudy of two cases from two different counties, Dalarna- and Norrbotten county, where applications have been made to build wind power stations within existing Natura 2000- ares, both cases have reached the court dealing with enviromental issues.

Läsa sig empatisk - läsning av skönlitteratur för utvecklande av den empatiska förmågan

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

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