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8353 Uppsatser om Auditing process - Sida 60 av 557

Vingar som bär och management by walking around- En fallstudie om politikers respektive förvaltningens ledarskap på kommunal nivå

This essay studies the practice of both the political and the administrative leadership at the municipal level from the point of view of the politicians and the chief officers leadership role, and the relationship between politicians and administrators. I discuss and analyse how politicians and senior officials practice leadership, differences or similarities and if their practice of leadership raises any challenges in a democratic framework at the municipal level. I conducted interviews with the municipal political leader and the head of administration at the municipal level in Karlshamn and Sölvesborg. In the analysis I discuss communication as a leadership process which highlights ?enabling elements? and potentials of the leadership process.

Potentiella armeringsfel inom byggproduktionen : En generell studie

Reinforcement is of great importance to fulfill the dimensioned strength of a concrete construction. This requires that the work needs to be carried out with adequate results that neither endangers the workers or the safety of the construction. Progressive development of the planning phase, construction documents, and construction methods is in constant need since the technology constantly evolves.In order for contractors to be able to get acceptances from their quotations requires that they have to increase their working pace in order to be able to leave a quotation with a lower price than the competition.Due to the increasing pace the different parts involved in the construction process is subjected to time pressure. The design stage, construction documents, work preparation and the execution are all affected when everything has to be finished quickly. To avoid problems, it is required that all parts are able to deliver good quality solutions and results under the influences of time pressure, which is not always easy.

Klienternas förtroende för revisorer och redovningskonsulter i småföretag

Bakgrund:Fram till den 1 juli 2010 var det obligatoriskt för en såväl grundutbildningsstudenter som doktorander vid universiteten i Uppsala att vara medlemmar i en studentnation (nation). Nämnda datum avskaffades obligatoriet och medlemskapet blev därmed frivilligt.Syfte:Syftet med denna uppsats är att undersöka och belysa vilka konsekvenser nationsobligatoriets avskaffande har fått och kan komma att få för studenterna, universitetet och nationerna i sig.Metod:I denna uppsats har jag, med det civila samhället som teori, undersökt vilka konsekvenserna av nationsobligatoriets avskaffande hittills är och kan komma att bli på sikt. Studien har genomförts genom litteraturstudier, en enkätundersökning bland studenter och genom intervjuer med representanter från nationerna och samarbetsorganet Kuratorskonventet.Resultat/slutsats:Tre år har nu förflutit sedan obligatoriet avskaffades och än så länge är medlemstappet mycket litet. En positiv konsekvens som avskaffandet har fört med sig är att nationerna har knutits närmare varandra och valt att samarbeta i allt större utsträckning.De senaste åren har organisationer inom det civila samhället utsatts för högre krav gällande professionalisering och byråkratisering. Vissa krav skulle ställts oavsett om nationsobligatoriet hade avskaffats eller ej medan andra är mer sammankopplade med avskaffandet, vilket kommer sig av att konkurrensen med andra företag och organisationer i Uppsala har ökat.

Kostnadsuppföljning avproduktionskalkyler

Calculations are an important part of planning around a construction project. From concept to completion of the project calculation is a tool to try to predict the actual cost. During the production stage in particular, deviations occur which makes the actual cost different from the calculations.This thesis is done in collaboration with JM Residential Stockholm. The study includes a cost follow-up in which a comparison was made between the calculated production cost and actual cost for the five projects. The aim of the study was to observe the most common reasons that a project deviates from the calculated production cost and then summing these causes in a number of categories.

Sveriges förändrade inställning till EU-medlemskapet : en studie av elva regeringsdeklarationer

AbstractThe aim with this essay has been to investigate if Sweden?s attitude against the European Union has changed expressed in the statement of government policies, during the years 1988-1998. In the prolongation I want to see if the policies can be seen as examples of agenda-setting.My comprehensive objective is: In which way is the change of the Swedish attitude towards the European Union expressed in the statement of government policies during 1988-1998 shown?My other objectives are: In which ways describes the statements the integrations process in Europe generally?In which ways does the integrations process influences Sweden in generally?In which ways does the integrations process influences Sweden?s relations against the European Union?I have used qualitative text analysis as method in my essay to find the answers to the questions. I have classified a number of opinions, found in the policies, summarized under my three objectives.The result of my essay was shown that the changed not can be found in the policies and they are examples of agenda-setting.

Ren eller oren revisionsberättelse : En kvantitativ studie om sambandet mellan revisionsarvodets storlek och ren/oren revisionsberättelse

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Framtagning av en utvecklingsprocess för automation - baserat på konceptet Lean Automation

Due to the globalization today the competition in the market has in- creased and it requires flexibility and produce according to customer demand. In order to reduce the cost of wages industrial companies are now considering moving the manufacturing to low-cost countries. To keep up with the competition in the market without moving the manu- facturing abroad, Lean Automation was developed. The concept of Lean Automation is to reduce the perceived complexity with automa- tion and make automation available for new users and in new applica- tions.Haldex Brake Products are situated in Sweden and want to maintain the manufacturing of the automatic brake adjusters in the country. It is a product well-known and highly exposed to the competition in the mar- ket.

Systemidentifiering och reglering av en luftningsbassäng på ett reningsverk

A wastewater treatment plant has the task to refine the wastewater from substances that should not be released into the environment. The decomposition process can, in a simple way, be described as follows: micro-organisms breathe oxygen and eat unwanted substances. The environment in which the micro-organism lives is known as sludge and the correct amount of oxygen available in the sludge is important for the decomposition to be effective. The oxygenation of the sludge alone stands for about 30% of the plant?s energy consumption.

Yttrandefrihetens dilemma : en idécentrerad studie om yttrandefrihetens roll och begränsningar

This paper concerns the freedom of speech in our democracy and the principles underlying the restrictions. The study is aimed at using a descriptive theory to provide a useful basis for analyzing a justification of the role behind freedom of speech and its limitations. The analysis is made on the basis of the Swedish parliament debate in the form of motions and the non-governmental organization Swedish Helsinki Committee's report. The study has a focus on the law of hate speech and will be done with an idea centred analysis. On the basis of democratic theory, the central role of freedom of speech was clarified on the basis of a clear need for a reliable communication.

Människan som resurs

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.

RUP : i teori och praktik

I alla tider har man byggt modeller över saker som skall byggas för att på så sätt åskådliggöra det som skall skapas. Dessa modeller hjälper till att förstå och formulera problem och lösningar, hur sammanhangen är och vilka beståndsdelar som skall ingå. Beroende på vilken typ av produkt som skall konstrueras, kommer olika modeller att få olika betydelse. En utvecklare har ofta en inre bild, en mental modell, av vilken typ av system som skall utformas. Denna bild kan vara detaljerad eller bara en avlägsen idé.

Det ofria ordet

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

Produktion av Pyrolysolja från kvistrejekt

Fast pyrolysis is a method for converting biomass into three energy rich products: char, gas and bio-oil, where the latter is most interesting.  Pyrolysis is an endothermic process where biomass is heated in an anaerobic environment and, with the right operating conditions, up to 80 %wt bio-oil can be extracted. Key parameters for fast pyrolysis are: stable reactor temperature (~500°C), short residue time for gas in the reactor (<2 s) and a very high heating rate for the biomass. Today there are several different process solutions for fast pyrolysis, where fluidized beds and rotating cones are most developed. Bio-oil has compared to fossil oil: lower heating value, low pH and also polymerizes with time. Because of this upgrading is desirable for increasing competitiveness.

Eftervårdens implikationer : En kvalitativ studie om terapeuters arbete med utsluss och eftervård i en integrerad behandlingsprocess

AbstractThe term aftercare is largelyexplained by means of the contextual and ideological conditions for treatmentwhich are to be found in juvenile care facilities. The development of the livesof young people who have been placed in care facilities is dependent ontherapeutic relationships, professional separations, continuing follow-ups andan even transition from control to autonomy. The aim of this study was toexamine the steering mechanisms behind the execution and planning of aftercareat a youth facility for care or residence. The aim was further defined throughthe specification of the following questions: 1. How are the concepts ofresocialisation and aftercare define and delimit? 2.

En strategisk planeringsmodell: Att införa medborgarkontor i ett folkbibliotek med hjälp av strategisk planering

This Masters thesis is concerned with the complex planning process of setting up a citizen bureau in a public library. The aim is to find out how citizen bureaux are designed and to suggest a simplified model of strategic planning. The planning process is studied from a business perspective in the library context, and this perspective is also used to study citizen bureaux and their written plans elsewhere. A combination of qualitative methods are used: observations, focus group discussions and interviews. Observations in the public library showed a great need for an environmental analysis as well as structure to the planning process.

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