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1102 Uppsatser om External auditor - Sida 55 av 74
Analys av PWM-mönster i Matlab
One of ABB Power Systems´s business areas is HVDC (High Voltage Direct Current) technology. HVDC is used for transmissions for both short and long distances. One of Power Systems?s products is called HVDC Light. HVDC Light is a relatively new technology for power transmission, but have before only been used for motor drives applications.
Skogsbrandens påverkan på död ved :
Fire is an important ecological factor, but its consumption of coarse woody debris, CWD, has hardly received any attention. In this study, I investigate the consumption in relation to the time of initial flame exposure and propensity for continued combustion of standing CWD of pine (Pinus sylvestris).
Two types of CWD were studied. Firstly, wood that had been dead for one to ten years. Secondly, wood that had been dead for several decades. In the burning experiments, logs of approx.
Miljömål 17: Hållbar konsumtion : Ett försök att integrera den svenska konsumtionens globala miljöpåverkan med miljömålssystemet
Environmental objective 17: Sustainable consumption - An attempt to integrate the global impact of the Swedish consumption with the environmental objectives system The aim of this report was to integrate the global impact of the Swedish consumption withthe environmental objectives system through presenting a suggestion for a seventeenth environmental objective ? Sustainable consumption. How the Swedish consumption pressures the global environment and methods to measure the affects was investigated. The pressure was divided into five main fields: climate, air, water, land and chemicals. The impacton humans and the biodiversity was also discussed, as well as differences between how men and women affect the environment and get affected when the environment changes.
Reducering av ledtider samt framtagande av kalkylmodell
Rimaster Kisa AB is a member of the Rimaster Group, the corporation was bought from Samhall AB in January 2007. The corporation is producing mechanichs needed by the Rimaster group as well for external costumers. Samhall AB is now functioning as a provider of labor for Rimaster Kisa, as the company is hiring personnel from Samhall AB. The company has earlier have had problems with their lead times being far too long. This has resulted in that the management decided to invest in a new edging press.
Mätning av ekosystemtjänster i jordbrukslandskapet :
Abstract
In order to make the modern agriculture less dependent on non-renewable external inputs, it
has to rely more on ecosystem services. The agricultural system produce not only food, fiber
and fuel, it also generates other ecosystem services such as e.g. photosynthesis, recycling of
nutrients, influencing local microclimate, pollination, biological control and detoxification of
noxious chemicals.
This study is an attempt to get a better understanding about the interaction among different
ecosystem services and different habitats capacity to generate them. An evaluation of eight
different methods is done. The ecosystem services studied are the ability to absorb solar
energy, biomass production, botanical diversity, decomposition and natural predation of
aphids.
Audio Broadcast
This report is the written part of a bachelorthesis on the computer engineering program atUniversity of Halmstad. The project was a cooperate project that where done together withFree2move Holding AB. Free2move is a company with eight employees in Sweden and four inMalaysia. The company is today developing Bluetooth modules and RFID chips. The market forthis kind of products is growing very rapidly, last year it grew 71 percent.
Cypern-målet : Upplägget, lagstiftningen och konsekvenser
The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.
Utanför 50-skyltarna Turisters informationssökning
This essay focuses on tourists' information seeking. The main focus was to examine whether there is a connection between how the informants in different tourist styles the different tourist styles are presented by Eva Wolf as the tourist of recreation, action, culture, compromise, and individualism seek information to their forthcoming vacation. The result was reached through a qualitative method, where ten informants with various tourist roles were interviewed separately. The informants were chosen by personal contacts. In addition to these interviews, three representatives from the tourist industry were contacted and interviewed by e-mail.
Budgetering inom den Svenska Hockeyligan och HockeyAllsvenskan : En kvalitativ studie om budgeteringsarbetet i osäkra miljöer
Det vanligaste ekonomiska styrmedlet är budgetering, budgetering används i alla branscher oavsett hur stor den externa osäkerheten är. Den här studien behandlar och granskar hur budgeteringsarbetet ser ut i organisationer som verkar i en osäker miljö, där vårt fokus riktas mot hockeyklubbarna i de två högsta hockeyligorna i Sverige.Syftet med uppsatsen är att förklara hur organisationerna i de två högsta hockeyligorna i Sverige arbetar med budgetering. I syftet ingår även att redogöra för hur organisationerna hanterar extern osäkerhet. I den teoretiska referensramen presenteras de olika definitioner och tidigare forskning som finns inom budget, budgetering samt osäkerhetsfaktorer. I studien har använts en kvalitativ metod med verktygen; personlig intervju, mejlintervju samt dokumentinsamling.
Revisorernas förtroendeuppdrag - att skapa balans mellan förtroende och oberoende.
Syfte: Syftet med denna uppsats är att belysa förtroendet för revisorer och vad som skapar förtroende för dem. Vi vill dessutom belysa vad revisorer gör för att skapa förtroende hos sina klienter.Metod: Uppsatsen baseras på en kvalitativ metod. I vår teoretiska referensram använder vi oss av litteratur inom området, artiklar, propositioner och material från föreläsning inom revision. Vårt empiriska material har vi fått genom att vi har intervjuat fyra revisorer, en revisorsassistent, två företagare, en skatterevisor på Skatteverket samt en kontorschef på en bank för att få ett svar på våra frågeställningar. I vår analys jämför vi teorin med empirin och gör därefter våra slutsatser. Resultat & slutsats: Det som skapar förtroende hos företagarna är revisorernas kompetens och noggrannhet.
Militära berättelser : Berättande som kulturell praktik i det militära
The main purpose of this study is to show how narrative can be understood as cultural practice, how it can be said to function both internally and externally, and to ask questions about how the narrating subject, through the organizing of narrative, positions it self and mediates between the different discoursive contexts of which it is a part. This is done by an analisys of how six swedish soldiers tells the tale of how they came to choose a military carrer and why they have served or want to serve in peace-keeping missions abroad. The source material is primarily collected through unstructured interviews with theese soldiers, but also through textual analysis of a soldier blog. Theoretically the study draws on a combination of the discourse theory of Michel Foucault, narrative theory, Richard Jenkins theory of the internal-external dialectic of identifikation and intersectionality to construct a framework that allows the narratives to be deconstructed and understood as discoursive products of both the military contexts as such and the larger cultrual context that surrounds it. The conclusions of this study suggests that the organizing of soldier narratives are a complex and multifaceted process, in which the soliders must balance between the ideals, values and norms of the military context while also taking into account how society at large views and interprets the practices and forms of military life.
Val av fastighetsmäklare : En jämförelse småstad/storstad
The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.
Nyhetens behag: En kvantitativ studie av möjligheter och risker med produktplacering på modebloggar
The advantages with product placement in blogs compared to traditional media is shown in earlier empirical findings where consumers found blog posts more credible and informative than a corresponding article in a web paper. It can therefore be argued that the informal structure and personal tonality of the blog reinforces the effects of product placement on brand attitude and intention to buy as the consumer has no persuasion knowledge and does not detect the rewriting of the product as commercial.This paper?s overall aim is to provide concrete implications for how to manage product placement on fashion blogs. The purpose of the essay is therefore to investigate the communicative effects of product placement in fashion blogs as well as to examine if a revelation of commercial interest behind a blog posts about a certain brand effects the consumers? attitude towards the blog and/or brand attitude and intention to buy.
Träning, svett och solsken : en studie om resenärens motiv till att välja en träningsresa
A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.
Kvalitet ... vad är det? : om staten och landstingets definition och användande av begreppet kvalitet i bidragsgivningsprocessen.
The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.