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3551 Uppsatser om Audit report contents - Sida 27 av 237

Utformningen av ett förstärkt skruvförband på en differentialväxel i bandvagnen BvS10 : Analys av olika förband med hjälp av CATIA och MATLAB

This is a thesis presents a differential gear which is found in a tracked vehicle called BvS10. The tracked vehicle is manufactured by BAE Systems Hägglunds AB in Örnsköldsvik, Sweden. The differential gear has a bolted house. The differential meets the requirement specifications, but the problem is that the bolts are sheared off because of the extreme torque that the differential is exposed to resist.Previous report on the differential show pictures of bolts which have been sheared off at the threads. This report is also includes three lists that explain seven different proposals which some are approved and some are not, and the report also presents the force, tensile, and shear stress.In a bolted connection there is both axial tension stress and radial shear stress, which can lead to wear out and broken bolts.

Metodutveckling av självskattningsformulär för prestationsmätning av flygledare innan skiftstart

This paper was part of the ongoing cooperation between the Swedish Civil Aviation Authority and the Department of Psychology at Lund University. The purpose of this study was to develop a self-report measure regarding human factors, for the air traffic controllers to fill out before they start their working shift. This in order to aid the team leaders in their judgment regarding the air traffic controller's ability to perform at the right safety level. The self-report measure would also serve as an aid for the air traffic controllers who have a responsibility regarding their own performance. If successful this self-report measure would make it easier for the air traffic controllers to be alert regarding certain factors that can have a large impact on their performance.

Den psykiska hälsan hos barn och ungdomar placerade i familjehem : En kvantitativ studie på 38 familjehemsplacerade barn och ungdomar

Denna studie undersöker och beskriver den psykiska hälsan hos en grupp barn och ungdomar placerade i familjehem i en större stad i södra Sverige. 42 barn och ungdomar i åldrarna 11 till 20 år valdes ut från en kohort bestående av 52 som vid något tillfälle under 2005 befann sig placerade i familjehem. Till barnen administrerades Youth Self Report (YSR), till en av familjehemsföräldrarna Child Behavior Checklist (CBCL) och till barnens lärare Teacher´s Report Form (TRF). Data från barnens socialakter samlades också in. Totala problemskalorna för CBCL och TRF visade att andelen barn på klinisk nivå uppgick till 23 % medan motsvarande siffra för YSR var 9 %.

Analys och implementation av EPIServer

This report describes how we, with support from SYSteam Datakonsult AB Värnamobuilds a dynamic website for a fictional company. The purpose of this work is to tietogether our studies with the businesses in the region, and expand our knowledge.Together with Peter Bäckrud from SYSteam we worked out the goals to achieve thispurpose. The goals are to create a polished intranet to a company with the webpagepublishing tool EPIserverThis report begins with describing the goals and visions that were set up. Then follows athorough theoretical background that describes the areas we have touched, to give thereader an idea about the work. The report then moves into the creation phase that talksabout the problem that occurred during development.The creation phase is split up into two parts where the first part gives a good descriptionabout how we designed a usability friendly website that would fulfill the goals we had setup.

Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Implementation av fältbuss ASIC i FPGA

HMS Industrial Networks AB is in need of changing a communications solution that iscurrently based on an ASIC. This will be achieved by moving the communications solution toa FPGA with the help of the programming language VHDL. By doing this, it is possible toreduce the need for specific circuits, get a more flexible platform and thus get a cheapersolution.This report describes a solution for how to move a network protocol from an ASIC to anFPGA. The report shows that the network slave device is working under the guidelines forthis project. This means that it is quite realistic to implement a fieldbus protocol on an FPGA,using VHDL and to maintain the same functionality as the earlier communications solution..

Sämre tider lika med mer arbete? : En kvantitativ studie om hur komplexitet, risk och revisorns erfarenhet påverkar revisionsansträngningen i hög- och lågkonjunktur?

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

Den orena revisionsberättelsens effekt på aktiekursen : En studie i svensk kontext

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

Funktionskontroll av stegljudsisolering vid konstnärligt campus i Umeå

This report's aim is that by field measurements determine the function of Aprobo soundproofing material dB2 for reducing impact sounds, the measurements is done in ?the school for fine art? in Umeå also known as ?konstnärligt campus building nine?. The construction technique is used in areas sensitive to impact sound between different floors in the building. The measurement?s is also to do a function control of the buildings sound quality compared to Swedish and European standard when it comes to air sound, impact sound and reverberation time .

Hållbarhetsredovisning : En studie om företags syn på hållbarhetsredovisning och det praktiska hållbarhetsarbetet

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

Radiomediets utveckling - En fallstudie av produktionsflöden på Sveriges Radio Västerbotten

The development of the radio medium ? a case study of Sveriges radio is a scientific report of the case study that was made in the spring of 2014 on Sveriges Radio Västerbotten. The report investigates and analyzes how radio has been developed.The purpose of this study is to analyze the production flows of the radio and explore how it has been developed. The project?s objective is to raise the knowledge in media development, primarily radio?s development.The scientific theory is based on the concept of media convergence, in this chapter the reader will learn what media convergence means, but also how it works in the media world and the Public Service.

Ingen allvarlig kreditåtstramning i Sverige - en granskning av Riksbankens analys

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

Revisionsutskott: implikationer på revisionsarbete och intern kontroll

Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

Enskild väg till Tolleredsskog

This report is a bachelor thesis presented at the department of Computer Science andEngineering at Chalmers University of Technology. The aim for the project is to find a simplemethod to measure and display physical quantities in a three dimensional room.The report describes a method to construct a system for measuring differentphysical quantities via sensors. The system must be built in a modular and expandable way tobe adaptable to different tasks.The system explained in the report consists of two parts;A physical scanner with moveable probes for carrying sensors and a microcontroller forcontrolling the probes and communicating with the next part.An application written in Java for storing the measured values and presenting them in a lucidperspective.It is possible to construct the scanner with different designs and circuitry, with multiplexers andflip-flops, to ensure that an unspecified number of probes can be added to the system and thatthey can be operated simultaneously.The Java application is written in a modular way, using a design pattern that separates eachindividual part of the application. It contains exceptions and interfaces that ensure a safe andexpandable application..

Hållbarhetsreovisning : the Global Reporting Initiative, erfareheter och framtida scenarior

The history of environmental reporting began in the early 1990?s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development.

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