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1102 Uppsatser om External auditor - Sida 63 av 74
IAS 40 - Fastighetsvärdering : En studie av åtta svenska noterade bolags värderingar till verkligt värde
Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.
Information och informationskompetenser för ett evidensbaserat socialt arbete : om socionomers informationspraktiker i arbetet med barnavårdsutredningar inom socialtjänstens yrkesverksamhet
The aim with this master?s thesis is to examine the information practices and information literacies among social workers in the field of the social services and in the work with child welfare investigations. This is in this study related to their ambition to fulfill the requirements of an evidence-based practice. On a theoretical level, the study is based on three theories grounded in the idea of situated learning and of human activities based in a social context. These are the sociocultural theory, the theory of communities of practices and the theory of information practices.
Används ekonomiska planeringshjälpmedel i lantbruksföretag : beslutsunderlag med hjälp av kalkylmetoder
In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers.
This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment.
The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.
The SMEs? Internationalization Strategy --Foreign Market Entry Modes Selection
The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.
Vattnet har gått! : En fallstudie av Karlstads kommuns vattenläcka 2011
Crisis communication in today's society is an important element for organizations. Whether an organization makes it through a crisis, good or bad is largely based on their crisis communication work. Crisis communication is about how the organization works to repair or maintain the organization's external image, the image that society has about the organization. When a crisis occurs stakeholders lose confidence in the organization or change their mind about it.This case study is about exploring how a municipality handles crisis communication through the various phases of a crisis. The study is also to examine how the municipality communicates with its stakeholders in specific communication channels during a crisis.The case study makes use of theories circulating crisis communication, such as: theories of how crisis communication should be handled, how a crisis is recognized, the different phases of a crisis, the communication channels that can be used and who may be interested in an organization when a crisis reveals itself.
Bättre utnyttjande av nya och befintliga förrådslokaler på SSAB Tunnplåt
The purpose of this assignment at SSAB Tunnplåt in Borlänge was mainly to investigate and describe the circumstances for the spare parts stored in storage facilities within the area of operation. Even new facilities which could serve as storage rooms and their opportunities for storing spare parts were an important part of the investigation. This because of the need for improved storing of spare parts. Furthermore, market offers where reviewed for storage of spare parts in more tailored designs. The work will culminate in proposals for improvement which is of importance for the development surrounding the storage and handling of spare parts.
Inventory and evaluation of Nairobi Animal Orphanage : focusing on spotted hyena, serval, Sykes' monkey, vervet monkey and on educational elements
The present BSc thesis is part of a newly established collaboration between the Swedish zoo Skansen and Kenya Wildlife Service (KWS), and constitutes of an inventory of the Nairobi Animal Orphanage (AO). As a refuge for wild animals found orphaned, abandoned or injured throughout Kenya, the AO has grown over the years and reached an unsustainable point where external help is needed for solutions and improvements. The aim of the inventory is to specifically consider the husbandry and enclosures of spotted hyena (Crocuta crocuta), serval (Felis serval), Sykes? monkey (Cercopithecus albogularis) and vervet monkey (Chlorocebus aethiops) and with the aid of facts about the species, estimate how well their biological needs are satisfied. Different educational elements are also reviewed since one of the main purposes of the AO is for education.
Ett elevperspektiv på sex- och samlevnadsundervisning i grundskolan : En retrospektiv enkätstudie bland gymnasielever
Public health is a concern of many important areas of society and it is therefore of great importance to examine and expand the goals of public health work within different sectors, e.g., school. Sexually transmitted diseases, sexual violence and mental health problems related to sexual orientation are some of the public health problems in society today. Throughout childhood and teenage years, norms and attitudes regarding sexuality and coexistence are formed, which means that school is an important arena when it comes to creating proficient conditions for coexistence and sexual health. The quality of sex and coexistence education in Swedish schools differs in quality; for content and magnitude vary greatly among schools. It is, therefore, of interest to study how students experience sex and coexistence education, like prioritizations and desires.
Mobil verksamhetsapplikation för Nationell patientöversikt : Implementation och automatiserad testning av mobil applikation
While the technological infrastructure that enables collaboration between municipalities, counties and private health care providers improves, so does the need for health-care providers to gain access to the right patient journal at the right time. For doctors, nurses and other health-care organization employees this goal is achieved by NPÖ, National Patient Summary. NPÖ effectively enables health-care records to be shared across organizational boundaries. This thesis is based on a demand by a mobile application that can give district nurses access to health-care records wherever they are.This thesis describes the development of a prototype of a mobile application aimed for NPÖ. This includes investigating a suitable mobile platform, investigating available card readers for reading electronic identification from SITHS cards and the ability to connect to external services such as NPÖ.
Externt kapital i samband med investeringar : - En studie om framgångsrika företag i Gästrikland
Sammanfattning Titel: Externt kapital i samband med investeringar - En studie om framgångsrika företag i Gästrikland Nivå: C-uppsats i ämnet företagsekonomi Författare: Madelene Bergström Mikael Pettersson Handledare: Per-Arne Wikström Datum: 2012 ? 06 Syfte: Syftet är att undersöka vilken inställning framgångsrika företag har till olika externa kapitalkällor vid en investering samt hur dessa företag har finansierat tidigare investeringar. Metod: Datainsamling har skett dels via en egen webbenkät till 229 stycken framgångsrika företag i Gästrikland samt genom en sammanställning av redan insamlat material från åren 2005 ? 2011. Materialet har sammanställts och redovisas i diagramform. Analysen har sedan gjorts genom att jämföra empiri och teori vilket sedan är utgångspunkt för diskussion. Resultat & slutsats: Studien visar att företagen prioriterar internt kapital framför externt kapital samt att deras inställning till externt kapital varierar med marknadens konjunktursvängningar. Det finns även en skillnad mellan företagens inställning till olika kapitalkällor och de kapitalkällor de faktiskt använt när de har genomfört investeringar. Förslag till fortsatt forskning: En studie som på ett djupare plan belyser bakomliggande orsaker till skillnaderna i inställning till olika kapitalkällor och vilka källor som faktiskt har använts vid en investering. Uppsatsens bidrag: Studien bidrar till en ökad förståelse för hur företag finansierar investeringar. Nyckelord: Pecking order, finansiering, kapitalkällor, externt kapital, internt kapital.
Konstens influenser i dagens reklam : En kvalitativ studie av reklambilder och konstverk
AbstractTitle: Art influences in today´s advertisingimages ? A qualitative study of advertisingimages and work of artNumber of pages: 46Author: Sanna OlssonTutor: Else NygrenCourse: Media and Communication Science CPeriod: Autumn 2009University: Division of Media and Communication, Uppsala UniversityPurpose: The purpose with this composition is to analyse how art has influenced todays advertising images, to see wich influences that can be descovered.Method/Material: Since this is an imageanalys the main material has been consisted of advertising images, a total of seven. In addition, art images have been used as comparative material. The advertising images have been strategically selected, however they are modern and aestetically appealing. A number of questions have been formulated wich is the basis of the analys.Main results: Primarily the study found that art has influenced today?s advertisingimages in different ways.
"What is it like to be one of these people?" : Narrativa strategier för att skapa inlevelse i reportage
The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.
Fallstudie: en analys av Kungens Kurva utifrån Huddinge kommuns vision för vidare utveckling av området
In this thesis, a case study of Kungens Kurva in Stockholm is made. The municipality of Huddinge has designated the area, which is an external shopping-center, as one of its key development areas in the future. The municipality has established a future vision for the area, which extends until 2030. The vision claims, inter alia, that Kungens Kurva along with Skärholmen will become a vibrant suburb. How well the values and aims of the vision are met in the current area situation is discussed in the case study by a number of analysis that carries out the existing structures and characters of the area.
En farao - tre versioner : En undersökning i historiebruket kring farao Akhenaten i tre litterära verk från 1980-1990 talen
The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.
Förfädernas berg? : en tolkning av fornborgen på Halleberg
The essay deals with the hill-fort on the mountain Halleberg, Sweden, its wall design, functionality, dating and its possible function as a central location and a place of worship of the ancestors.The Halleberg hill-fort consists of a 1500 meters long at times cohesive stonewalls which together blocked the mountain from its surroundings. Hallberg's natural vertical scree and cliffs along with the masonry blocked the whole mountain from the surroundings.The hill-forts, with few exceptions are largely not investigated archaeologically and its functionality and role in the ancient society is based on outdated research on the subject. The current archaeological interpretation is that hill-forts served as temporary defense in times of unrest or served as center of power for a social elite. The prevailing view in the archaeological sphere is that the hill-forts had a variety of functions and that its functionality and role in ancient society has varied.Halleberg´s strongest wall sections are at the mountain's south-eastern part where the natural driveway, Storgårdsklev is located. Along with the massive masonry of the walls in Bokedalen Storgårdsklev functioned as the hill-forts main entrance.