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3551 Uppsatser om Audit report contents - Sida 23 av 237
Elevinflytande som hot eller möjlighet : En kvalitativ intervjustudie av lärares idéer om elevinflytande över undervisningen
This report describes an interview study of Swedish elementary school teacher?s view on stu-dent influence. The objective is to find out about teachers' approach to student influence, what do they think happens with students that are allowed to influence and what are the negotiables and non-negotiables when it comes to student influence in elementary education? And do the teachers really want their students to have influence?According to the official policy documents for the Swedish school system the Swedish school shall work towards a democratic school. Not only should the students be educated about de-mocracy but they should also learn to use democratic values and processes.
Ytterväggar : En jämförelse och livscykelskostnadsanalys
This report discusses the constructionof different types of exterior wallconstructions and analyses wall layers.Standard wall constructions from theSwedish building contractors NCC andSkanska and also from the materialproducer Isover have been chosen for theresearch. Life cycle cost analysis hasbeen made to conclude the mostprofitable wall type, seen from asustainable and economic perspective.The calculations have been made for aperiod of 50 years.The report shows that building with wellinsulated walls is a more profitablesolution both economically and whatconcerns sustainability even though thehigher investment. However, when wallssimilar insulation properties are beingcompared, the study proves that lowerinvestment cost is more profitable.The report introduces requiredconstruction techniques of walls inorder that the reader should understandwall constructions with different layersand properties. The essay shows theimportance of properly constructed wallsto avoid air leakage and moisturedamage.The essay has been implemented byliterature studies, contacts with NCCand Skanska and by energy calculationsmade by hand and using the software VIPEnergy..
Alternativa finansieringsmöjligheter av företagsfastigheter
It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.
Fattar företagsägare ett ekonomiskt rationellt beslut med att slopa revisorn? : En kvantitativ studie
Revisionsplikten i Sverige avskaffades för några år sedan för de minsta aktiebolagen och idag är det ett omdiskuterat ämne. Det är dock först nu som effekterna börjar visa sig. Idag är det cirka 80 procent av de minsta bolagen som inte anlitar en revisor. Studien har utförts ur företagens perspektiv och syftet med vår studie har varit att undersöka om bolag som inte anlitar en revisor har fattat ett ekonomiskt rationellt beslut. För att genomföra studien har vi använt oss av kvantitativ metod med deduktiv ansats som utgått från positivistisk kunskapssyn. Vi har bland annat undersökt om ett antal nyckeltal skiljer sig mellan reviderade och oreviderade bolag.
Konstruktion av en Telesvarsterminal
Telia Telesvar is an automatic anwering machine that is provided in your stationary telephone at home. The drawback of this is that you cannot see if anyone has called you. This report describes how a terminal for Telias Telesvar could be designed. Telesvar terminal will show in a display if anyone called you and show the incoming number. It will also play the spoken message in a built in speaker.
Markanvisning och markanvisningsavtal : definitioner och innebörd i ett antal Stockholmskommuner
The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.
Jämförelsestudier av Takkonstruktioner med Stora Spännvidder
The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.
Erfarenhetsåterföring :
This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..
Ställtidsreduktion på förpackningslina
This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.
Kromförångning i fastoxidbränsleceller
This report discusses the development of lessons based on laborations for middle and high school.The purpose of the project was to research the possibility to affect students' attitude towards physicsthrough well-planned stimulating lessons. The lessons were based on the Light and Lasers OutreachKit, a teaching package made by the organisation Laser Classroom, and have been adapted for physicsin middle and high school. The lessons were developed on a pedagogical and didactical ground andwere improved with surveys and peer and self assessment. The lessons were based on laser light and itsproperties. One lesson covered the topic of single-slit diffraction, while the other treated geometricaloptics.
AVREGLERINGEN AV APOTEKSMONOPOLET. En studie av de enskilda aktörernas förutsättningar att verka på den svenska apoteksmarknaden
With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.
Kostnadsföring av optionsprogram : En studie om IFRS 2 och dess effekter för svenska börsnoterade företag som innehar aktiva optionsprogram
SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.
Miljödiplomering av HV71
This report is a degree paper made for the Engineering program in Technical Chemistry at the School of Engineering, Jönköping University.The intention of the project which is described, is to answer whether HV71 might become environmentally certified according to the criteria of "miljödiplomering". The project also included an investigation of which further steps and measures must be undertaken by the enterprise in order to achieve the certificate. The final part was to implement the necessary requirements for the certification.The report starts with a short background where the origin and function of environmental management is briefly explained.The report continues with how the practical work with the environmental certification was done according to requirements of Jönköping municipality. Motivations behind each part of the process are given as well as explanations of how each part of the process was carried out.The final result of the project was that HV71 took the measures needed to live up to the required demands. After a revision made by Miljöstrategen i Jönköping AB, HV71 passed the demands and became thereby an environmentally certified business..
Aktivt system för tidvattenreglering av Lysekilsprojektets vågkraftsteknik
This report investigates a possible solution to the problem with adapting wave powerplants to work in countries with tidal water. The wire connecting the buoy at the surface with the generator at the bottom needs to adjust to the varying water depth. Our solution to this problem is to attach the wire to a jack which is then placed inside the buoy. The jack is then powered by an electric engine. The report discuss what forces the buoy will be exposed to and then the structural integrity of the design is evaluated through simulations.
Hur sökfraser är utformade
Millions of people are using search engines every day when they are trying to find information on the Internet. The purpose of this report is to find out how people formulate search queries. The result in this report is based on an empirical study which is based on a search log from the Swedish search engine Seek.se.One of the results in this thesis is that nearly all search queries are based on keywords..