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3551 Uppsatser om Audit report contents - Sida 48 av 237
Logistikeffektivitet : hos företag utan egen produktion
This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.
Revisorns oberoende : Tre olika perspektiv
Revisorns oberoende är ett ämne som det har diskuterats mycket kring det senaste årtiondet och efter de senaste årens redovisningsskandaler har äm-net aktualiserats igen. Det är ett svårgripbart ämne och det är upp till revisorn själv att avgöra om han/hon är oberoende och när detta är hotat. Revisorns huvudsakliga uppgift är att granska företagens årsredovisning, bokföring samt dess förvaltning. Det här ska genomföras självständigt och oberoende från företaget och andra intressenter. Revisorns roll har utvecklats från att endast vara en renodlad kontrollant till att idag även agera som konsult, vilket medfört att revisorns oberoende ställning ifrågasatts allt oftare.
Dimensionering av curlinghall, En jämförande studie av BKR och Eurocode
The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.
Undervisning av svensk språkhistoria på gymnasiet : Intervjuer med gymnasielärare, samt elevenkäter
AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.
Att Gestalta det inre : En Kieregaardiansk analys av Vampyr och Ordet av Carl Theodor Dreyer
The essay aims to show n interpretation of Vampyr and Ordet; seen from a viewpoint Kierkegaards christian existentialism can enhance the understanding of mentioned movies. Central notions from Ks philosophy are explained and then the author points to examples of how this corresponds with the essence of the two movies.The argumentation is based on Ks thoughts on faith and human existence. Other theories concerning Dreyers movies, and to some extent his background, is also discussed.Finally the author concludes that he was right in his hypothesis: that it is possible to show an influence from Kierkegaards christian, existentialistic thoughts in the two movies.Moreover the author thinks that the chosen perspective works as a complement to other written material on the movies and that other writers on the subject have some problems summing up the contents of the movies from their different perspectives.The final conclusion is thus that an interpretation of the movies from a Kierkegaardian viewpoint increases the understanding of the same movies..
Att gestalta det inre : en Kierkegaardiansk analys av Vampyr och Ordet av Carl Theodor Dreyer.
The essay aims to show n interpretation of Vampyr and Ordet; seen from a viewpoint Kierkegaards christian existentialism can enhance the understanding of mentioned movies. Central notions from Ks philosophy are explained and then the author points to examples of how this corresponds with the essence of the two movies.The argumentation is based on Ks thoughts on faith and human existence. Other theories concerning Dreyers movies, and to some extent his background, is also discussed.Finally the author concludes that he was right in his hypothesis: that it is possible to show an influence from Kierkegaards christian, existentialistic thoughts in the two movies.Moreover the author thinks that the chosen perspective works as a complement to other written material on the movies and that other writers on the subject have some problems summing up the contents of the movies from their different perspectives.The final conclusion is thus that an interpretation of the movies from a Kierkegaardian viewpoint increases the understanding of the same movies.
Personalens del i årsredovisningen : En studie på svenska börsföretag
Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.
Den interaktiva tavlan : som ett medierande redskap för lärande
The interactive whiteboard (IWB) is to be found in many classrooms in Sweden, and its number is growing rapidly. There is a lack of research of the use of the IWB in Sweden. The Swedish National Agency for Education refers to English research where the investment in the IWB in school is huge. In this study I will investigate how the IWB can be used as a mediating tool in the learning process. My study examines how interaction pattern appears when the teacher teaches with the IWB as a tool.
Riktlinjer för studier av icke-existerande komplexa sociotekniska system : Erfarenheter från en studie av införandet av ombordbaserad helikopter på korvett av Visbyklass
This report consists of a discussion about suitable methods for studying complex sociotechnical systems that are still being developed. There are large economical advantages with studying new systems before they are completely developed since problems can be discovered early and thereby avoided. It is, however, difficult to study developing systems, there are methodological limitations. These limitations are discussed and recommendations for studying non-existing complex sociotechnical systems are presented.The report is based on experiences from a study of the introduction of a shipboard helicopter on the corvettes that the Swedish Armed Forces are developing. A shipboard helicopter implies high requirements on the hosting ship.
Värmeåtervinning ur spillvatten : En utredning av möjligheterna med spillvattenvärmeväxlare
The purpose of this report is to investigate the possibilities with drain water heat recovery (DWHR) in residential buildings. Information and relevant theory has been collected and summarized in this report. Calculations have been done for given scenarios to evaluate profits. DWHR heat exchangers use simple technology and have long life-time. The heat exchanger is connected to outgoing drainage pipe and incoming cold-water supply so countercurrent flow is accomplished.
Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden
Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.
Jens är het och Anja kämpar : En jämförelse av genusrepresentationen i SVT:s Sportspegeln och Lilla sportspegeln
This report is an analysis of the gender representation in Swedish sports media, a comparison between sport in public service television for adults and children. The study explores the differences between the number of male and female sports in the matter of air time and also the number of male and female appearances in the TV shows. The programs studied in this report are the Swedish SVT?s Sportspegeln and Lilla sportspegeln. When we began this analysis we were under the impression that men would be over-represented, but that representation in sports television for children would be more gender equal than the adult counterpart. The result of the analysis confirmed previous studies stating that men dominate the sports programs in Swedish public service television.
Blogg i förskolan : Hur förskollärare anser att en blogg kan användas för att dokumentera veksamheten och främja föräldrasamverkan
This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.
Från färdighetsträning till vokalt uttryck : Om sången i grundskolans läroplaner
The subject singing in elementary school changed its name to music in 1955 and with the name change followed a change in the content of the topic. In my study, I examine the perspective of how song as a subjekt has changed in the basic school curriculum texts. As a complement to text analysis, I used interviews in which two music teachers with long service in primary school were interviewed. My survey shows that there has been a clear change of the contents of concept song from being a pure skill where the aim was the vocal line benefits in different contexts and is today a vocal expression that can be embodied in many different ways. Curriculum texts have not been crucial to the changing content of the concept song.
Optimering av ett småskaligtvattenkraftsystem
This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.