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1296 Uppsatser om Explain or Comply. - Sida 8 av 87

Kartläggning av preoperativa fasterutiner på tre vårdavdelningar

The aim of this study was to investigate for how long patients fast before thoracic surgery, plastic surgery and ear, nose and throat surgery, at the University hospital of  Uppsala, and what knowledge patients have about fasting and how they get affected by it. 30 patients were interviewed, 10 patients at each ward, according to a questionnaire. Data processing was performed with SPSS. There was no difference in fasting time for solids between the wards but the mean fasting time was 14 hours. In the thoracic ward patients fasted from liquids considerably longer than in the other wards.

The Incentives Behind Capital Structure Decision - A Survey of the Swedish Market -

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Modellering av manövercylindern för Nosstället på JAS39 Gripen

When models are used to describe physical phenomenon during development or modification of a technical system, it is often possible to reduce both the time needed and the overall development cost. With the use of models it is also possible to investigate the potential of the selected solution, without the need for any expensive details and testrigs. In many cases it is also not possible to test all the aspects regarding the functionality that are desired from the system, without using the complete and final product.In this case a model based approach has been used to optimize the different parameters in the new snubbing mechanism for the Nose Landing Gear Retract Actuator on the JAS39 Gripen.During the simulations, upper and lower boundaries were calculated for the length of the spring and the diameter for the restrictor. The governing constraints were given by the requirements for the retraction time during cold conditions and that the amplitude of the alternating loads in the uplock mechanism were brought to an acceptable level.The most promising results from the simulations were then used in a limited number of trials in the hydraulic rig to verify that the configurations comply with the requirements.The final parameters for the snubbing mechanism were chosen to 35±1mm for the spring and 0.4-0.5 mm diameter for the restrictor..

En skola efter behov : Trollhättans första tekniska gymnasium

The purpose of this study is to explain the development of the first higher technical education in Trollhättan, with the added perspective of Trollhättans strong industrial profile as a city. The interesting thing being that the city did not try to first and foremost get a regular higher education, but a technical higher education instead. The study describes the political twists and turns the question took from its most early stage in the year 1940 and how the city's industrial profile did indeed have an impact on the development of the first higher technical education. Especially because there was a need for educated engineers in the city, as well as the country of Sweden in large during this time. The study also tries to explain the problems related to such a development, primarily by describing the lack of sufficient housing for schools during the 1950's, this meant that the higher regular school and the higher technical school had to cooperate in finding said housing.

Frivillig revision - Vad avgör rekommendationen? : En studie ur revisorns perspektiv

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Turkiet och EU : En studie i turkiska medborgares förhållningssätt till det europeiska integrationsprojektet

 Euro barometer surveys show quite an astonishing change in Turkish opinion towards European Union. In 2004, 73 % of the population considered EU as a good thing. In 2008, only 49 % were of the same opinion. At the same time, skepticism towards European integration is explained differently in earlier research. Some scholars claim that partisanship may explain attitudes of citizens better than ?cost and benefit? approaches.

Varför miljöredovisning? : en undersökning av lastbilstransportbolag

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

Förvärvsgarantins förutsättningar : Svårt att utforma fungerande politiska reformer

The title of this thesis is ?The preconditions of the acquisition guarantee- hard to design working political reforms?. The acquisition guarantee (förvärvsgaranti) is a form of credit guarantee issued by the Swedish government to credit institutes that give out housing loans to debtors with poor credit history. The reform hasn´t been used in any substantial extent.The purpose of the study is to investigate whether you could identify any problems with the preconditions that the governmental agency BKN was given to implement the acquisition guarantee, and if so describe which these problems are.Two questions are answered:1.      What preconditions for a working implementation of the guarantee, in the form of rules, objectives and directives was offered by the government in their steering of BKN?2.      How did the structural preconditions for a working implementation of the guarantee look like?By doing a text analysis of central documents I find that the lack of outcome could to some extent be related to weaknesses in how the reform was formulated.

Impact of EU-regulation on pigs? welfare during transport

Each year 225 million pigs are transported within the European Union (EU) for slaughter, fattening and breeding. This results in poor animal welfare due to the fact that animals are exposed to several numbers of stress factors in the vehicle during loading, transit and unloading. Animal welfare can be defined as how well the animal attempts to cope with its environment and during transport there is often severe difficulty for the pigs to cope properly. There is a growing societal concern for animal welfare. This resulted in that the European Union enacted a law called the EU-regulation with certain directives of how to improve the welfare of the animals during transport.

Dell from a intellectual capital perspective (working title)

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

Private equity - styrning av tre portföljbolag; En komparativ fallstudie av ett buyout-bolags styrning av tre portföljbolag

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

I etikens gränsland: en fallstudie av fyra dagstidningars bevakande av gripandet av den misstänkte Hagamannen

The aim of this research was to describe how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren, Dagens Nyheter and Svenska Dagbladet. The theoretical areas of the study were the ethical guidelines, and other ethical perspectives in the media, news value and general interest regarding news. The research strategy was a case study, and a text analysis was used in order to collect empirical data. Several readings of the newspapers resulted in four themes to analyse: Identifying, to judge someone unheard, show consideration for victims and criminal, the use of sources.

Echoing nature - A design of an exhibition concept based on a natural phenomenon as a model to explore and learn

In the project Echoing Nature i have searched a design for an exhibi¬tion concept. That visualizes the natural phenomenon of self-assem¬bling materials in a simplified way. My question is, how can you emo¬tionally re-connect the modern man to nature and raise awareness. I assume my thesis that the experience of a natural phenomenon can inspire us to see a bigger context, provoke curiosity and generate an initial sense of belonging to nature. The result is an interactive sculp¬ture that consists of 3-dimensional Tetris blocks.

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..

Fruar och fröknar i frikyrkan : en studie om framstående femtioåriga frikyrkotanter i Svenska Missionsförbundet under åren 1945 ? 1970

In the New Testament different pictures of a Christian woman are presented, not only thepicture of someone who is nursing and caring, but also the picture of someone who is learningand being educated.Women are put into systems of gender which form them, and throughout the years the pictureof women has been that they primarily should be caring and nursing, not learning.Both of these pictures exist within the Swedish Missionary Society, a society that has not hadany constitution to comply with until 1964, which meant that each person could make his owninterpretation of the Bible and its texts.This essay examines how fifty-year-old women are pictured within the Swedish MissionarySociety 1945-1970, assuming that women who want to serve Jesus have to be prepared togive up their traditional role of nursing and caring, and focus on learning instead.The research method is qualitative, and the written sources are from a regional Christianweekly publication. The essay does not present an unambiguous picture of fifty-year-oldnonconformist women, but the results show that they are not being related to children, that themajority has a higher education than elementary school, and that many of them are addressedto as ?Mrs?..

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