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1065 Uppsatser om Auditor examination - Sida 25 av 71
EMC problematik och el-kvalitet i elkraftnät
The dissertation deals with an account of actual problem, which can arise within EMC and power quality. The cause of power interruption and what can be done to minimise the power interruption is discussed. It also includes a definition of planning levels and which factors one needs to have control over to carry out a possible planning strategy and how the local distributions net could be more secure. The electrical net could be secure but no system can be free from interruption.The dissertation examines two distribution transformers: GLA40T1 (Glansås) and T399 in Tranås Energy which don?t have regulators.
Validering av Inertial Measurment Units som insamlare av data för drivande av OpenSim-modell
The purpose of this paper is to investigate the possibility of replacing data from highspeed filming (Qualisys motion capture) with data from Inertial Measurement Units (X-io technologies), when used to run a model of torso and pelvis in OpenSim. Qualisys motion capture data is used as the golden standard to validate the result visually and with Bland-Altman plots.In order to obtain comparable data experiments are conducted where both methods of collecting data are used simultaneously. Data from the IMU's then need to be processed in Matlab before it can be used to run the OpenSim modell. Several Matlab programs rotate the IMU data to a static reference frame, filter and integrate it, then create viritual markers that correspond to Qualisys' optical markers.The conclusion is that using IMU as a method for collecting data can replace Qualisys in some applications, but not in ones that require high precision. However, this paper only begins the examination of IMU's and there are most likely improvements to be made..
Historiebruk : exemplet Judisk Krönika
The purpose of this examination is to investigate how Judisk Krönika, a periodical which was introduced in 1932 with the aim of disseminating Jewish culture and tradition in Sweden, uses history to make comments about its role in contemporary history, specifically during the first two years of the First Intifada. A second purpose was to examine how this use of history differed from results shown in earlier studies comprising the 1960s and the 2000s. The method in use is qualitative; the source material has been read thoroughly and scrutinized in search of the authors open and hidden messages and intentions. The main finding shows that four major themes could be identified: anti-Semitism(anti-Zionism); memory; ethnonational and media. The most dominant theme during the 1980s, as opposed to the 1960s and the 2000s focus on Zionism and Jewish culture respectively, is memory, that could be described as hegemonic and as a part of a existential use of history, which aims for survival and preservation of the Jewish culture in times of conflict..
Språkutvecklande arbetssätt i förskolan : En jämförelse av Utomhuspedagogik och Montessori
The purpose of this study is to examine how educationalists work with bilingual children's language by looking at how and what approaches are used to encourage language development. I have chosen to compare two educational philosophies: Montessori and Outdoor Education, to see how big the differences / similarities are in working methods. The background to this study is that preschools uses various approaches and have different methods to stimulate the children. This means that the conditions for children's language development might look different depending on the preschool they go to. The information used has been gathered through interviews, where I have taken note of educationalists thoughts on their working methods, and through professional literature dealing with this topic.
Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).
Gräsrotsfinansiering : rättsliga problem och hur gällande rätt föreslås ändras
Crowdfunding is a phenomenon that is subject to a great growth during the recent years, and the growth rate doesn't seem to stagnate. When new legislation named the JOBS Act in the U.S. becomes effective in late 2015, crowd equity will surely become a popular tool for financing businesses. Because crowdfunding great popularity is caused by the possibility to reach out to crowds through the internet, it is a global phenomenon, why it's relevant to examine current legislations in jurisdictions. This thesis covers an examination of Swedish laws of how they govern crowdfunding, and also suggestions on how the laws should be changed to more efficiently correspond with the purposes of crowdfunding..
Den fysiska miljöns betydelse i förskolan : Miljöns utformning och barns delaktighet
My intention with this paper was to investigate how the teachers in pre-school thinks about the physical environment in pre-school. Both the significance for the pedagogical activity and the children?s involvement in the design. I have done five interviews with pre-school teachers. The result shows that the pre-school teachers consider that the size of the premises and the availability to the material is important factors for children?s development and learning.
Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité.
Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.
Svårigheten för en revisor att verifiera posten goodwill
Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.
Kan talspråk integreras inom kunskapsorganisation? Problematiken med talspråk som bibliografiskt språk
Writing has been the most important tool in knowledge organization KO. In our modern society we can use our speech as a technical tool to seek information. Can we apply speech as a tool to organize information? The aim of this masters thesis is to problemize speech aspects in the field of knowledge organization KO. The investigation has two main parts and I use a hermeneutic approach.
"På ojämn mark lär vi oss att gå" : En studie av det interreligiösa arbetets möjligheter, hinder och kopplingar till mänskliga rättigheter utifrån Fryshusprojektet Tillsammans för Sverige.
This thesis examines interfaith work from a general perspective and through the Swedish interfaith project ?Tillsammans för Sverige?. They are based in a famous youth center in Stockholm. The examination has two aims. The first is to identify the main characteristics of interfaith work and how they correspond with daily practice.
Översättning och utvärdering av det bildbaserade förståelsetestet TACL-3 - en pilotstudie
Test for Auditory Comprehension of Language -3 is an American picturebasedtest developed to examine children?s auditory comprehension of language.The aim of the study was to create a translation and to examine if the test wouldcontribute to the information about a child´s language comprehension received bysimilar tests that are used today. In the present study the test items were translatedinto Swedish. The translation was evaluated with 32 children in three different agegroups at a school in central Gothenburg. A linguistic examination of thetranslation and a list of the grammatical structures that are tested were made.
Havsöringens (Salmo trutta) lekvandring i Själsöån, Gotland.
In this study, the sea trout (Salmo trutta) spawning migration was studied in the river Själsöån, Gotland, to assess the main external factors determining upstream migration and seasonal changes in fish parameters. Additionally population trends were studied by examination of old data. The most important external factors for upstream migration were the air pressure, air temperature and wind direction. No significant difference was found between when males and females migrated upstream. Larger females in better condition started migration earlier than the smaller females in poorer condition.
Riksdagsvalet 2010 : En GIS-analys
Our social lives and where we live shape our choices in life. One of those choices is which party we vote for in the general election. The aim of this thesis is to see if there are any connections between the Swedish general election of 2010, demography, socioeconomic factors and geography. This is done with regression analysis and chosen variables. Another aim is to see where in Sweden the chosen variables aren?t enough to explain the results of the election.
Närvaro och frånvaro : en studie om elevers tankar runt skolk
Truancy is a problem in the Swedish schools today, just as well as in other European and other developed countries where educataion is gratuitous. Teachers all over Sweden go to classes with a clear and well-planned schedule for the day. But some are unable to do their work because of asent students. In this study I have chosen to focus on the perspective of the youths and the main question is: how do students discuss and think about truancy. During the study I have chosen a qualitative approach and have therefore done observation in various classes in a Swedish senior high school in a suburb outside Stockholm during twelve weeks.