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943 Uppsatser om Dirty surplus accounting flows - Sida 32 av 63
IT - Bubblan och CAPM
The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.
Vad förklarar variationer i frivillig information?
There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.
Byggfel på plåttak : - Bristande kommunikation eller bara slarv?
The mistakes and failures on the roof are noticed during inspection of the construction, many of the commentaries are recurring. A contractor should only need to get a commentary once and then learn from the mistake. It has in this study been brought to light that the solution is not to tell the contractors to "stop slattern", it is more complicated than that. Today, the biggest problems are found in leadership, communication, feedback of experience and that the entrepreneurs take too little responsibility.To minimize the amount of commentaries all contractors need to work with a clearer leadership where the leader is both respected and appreciated. The leader must in an effective way be able to convey all the information to all employees.
Energikartläggning vid biogasanläggningen, Kungsängens gård
The purpose of this thesis was to make an energy survey and quantify energy flows of
individual unit operations associated with the biogas production in Uppsala Vatten och Avfall
AB:s biogas plant, located at Kungsängens gård. Moreover, large consumers of energy would
be identified and analyzed. The objective of this energy survey was to obtain a detailed
understanding of the energy use in the biogas production.
The energy survey was divided into two parts: electricity and heat. Each part was treated
separately and with somewhat different approach. To estimate the electricity usage during the
projcet the rated power of each selected unit operation was noted and multplied with the
measured time of usage.
Energikartläggning av biogasanläggningen, Kungsängens gård
The purpose of this thesis was to make an energy survey and quantify energy flows of individual unit operations associated with the biogas production in Uppsala Vatten och Avfall AB:s biogas plant, located at Kungsängens gård. Moreover, large consumers of energy would be identified and analyzed. The objective of this energy survey was to obtain a detailed understanding of the energy use in the biogas production.The energy survey was divided into two parts: electricity and heat. Each part was treated separately and with somewhat different approach. To estimate the electricity usage during the projcet the rated power of each selected unit operation was noted and multplied with thenmeasured time of usage.
Reformen, visionen och modellerna - En fallstudie om den offentliga reformens påverkan på stora investeringar i Stockholms stad
This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.
Kognitionsforskning i djurhållningen: grisars kognition och dess tillämpning vid slaktsvinshållning
Pigs are often mentioned as relatively intelligent animals when compared to other nonhuman species. Despite this knowledge, the vast majority of pigs are kept under conditions that lack opportunities to satisfy their cognitive needs. Therefore, a need to evaluate the present scientific studies about pig cognition was acknowledged, in order to evaluate to what extent the knowledge is applied in the husbandry of finishing pigs. If a considerable lack of application was determined, suggestions about how to use the obtained information to improve pig welfare were also to be made.
A synthesis of the present literature was made, and it could be concluded that a considerable amount of studies had been carried out in the present area. The pigs of today appear to have the same behavioural and cognitive needs as their ancestor, the wild boar.
Flödesmätning i vattenkraftverk : Studie av alternativa mätmetoder
Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.
Bottensubstrat och dess inverkan på reducering av BOD5, COD och TKN i lakvatten genom konstruerade rotzonsanläggningar : En pilotstudie vid Univates, Lajeado ? RS Brasilien
Treatment wetlands been showed efficient for reducing pollutant in waste water. In Lajeado ? RS, Brazil the landfill has poor leachate water treatment. It is necessary to supplement the treatment plant because they need to reduce BOD, COD and nitrate of the water going to recipient. A subsurface flow wetland (SSF) can be a good choice. In order to be able to design an efficient SSF it is important to understand how the grain sizes of a substrate affect the reducing of pollutants in waste water.
Jämförelse av solhybrider
Research in solar energy is taking big steps in both solar heating and solar electricity. It´s not only the technologies alone, but also the combination of both solar electricity and solar heating which is what is called a solar hybrid. The idea of a solar hybrid is that a solar cells efficiency decrease with increased temperature and can with help from a solar collector be cooled and the heat can be utilized. This thesis report compares heat production and electricity production with respect of, in first hand, a solar hybrids geometry in the cooler. The theory chapter describes solar heating and how different solar cell technologies work and their environmental impact at the production and how compatible these technologies are for the solar hybrid.
?Den dolda kraften? : En studie om internkommunikation, kultur och internt varumärkesbyggande vid Företaget X
AbstractTitle: Företag X? the hidden power? a study of internal communication, culture and internal branding. Företaget X has in real life a different name.Number of pages: 42 (49 with enclosures)Author: Charlotta Babington ThorszeliusCourse: Media and Communication Studies CPeriod: Autumn 2007University: Uppsala University, SwedenPurpose/Aim: To analyze the internal communication, culture and internal branding of an insurance company and how they can improve these company tools can be improved.Material/Method: qualitative method using interviews, analysis of internal communication policies and observations.Main results: The policy documents do not match how the internal communication works in every day life. There is a structure that is working and the information flows through the different levels. The vision and goals are difficult to understand as they are written in a complicated way.
Revisionspliktens avskaffande : vilka faktorer påverkar företagens val av revision
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.
Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.
Hur tron finner ankarfäste. Pastorers informationssökande i sin andliga tjänst
This Master?s thesis concerns the information behaviour of pastors in nonconformist churches (especially new evangelical and Baptist church communions) in Sweden in their spiritual service to the local parish. The thesis also looks into how the information flow functions in the pastors? context and why the information need appears as it does. The theory used in this study is contextual analysis based on Buckland?s, Weber?s and Patrick Wilson?s theories on authority and power structures.
Eftersökta fördelar vid företagsförvärv : integrationsprocessens betydelse för måluppfyllnad
Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.