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1102 Uppsatser om External auditor - Sida 65 av 74
VAD FÅR EN INDIVID TILL ATT BRYTA MOT LAGEN? - EN KVALITATIV STUDIE OM YTTRE FAKTORERS PÅVERKAN PÅ KRIMINALITET
I den dominerande samhällssynen ses kriminalitet som ett avvikande beteende eftersom det går emot den rådande lagstiftningen och normerna. Det finns alltid människor som inte följer normerna och ses därför som avvikare. Vad är det som får vissa personer att bryta mot lagen? Denna fråga är komplex eftersom alla individer påverkas av yttre faktorer på olika sätt. Författarna är intresserade av hur yttre faktorer kan påverka människor till att begå brottsliga handlingar.
Valutariskhantering vid exportaffärer : - en studie av stora svenska exportföretag
AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.
Hestra Förskola. Rummet som den tredje pedagogen
Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.
Elevers olika strategier vid problemlösning i matematik : En kvalitativ studie i årskurs 3
Syftet med studien var att ta reda på vilka strategier elever väljer när de ska lösaett matematiskt problem. Vi genomförde en observation och nio individuellaintervjuer med elever i årskurs 3. De fick lösa ett matematiskt problem somobserverades. Utifrån elevernas lösningar genomförde vi sedan intervjuer för attta reda på vilka strategier de valt att använda för att lösa problemet. Resultatet avelevernas lösningar visade på flera olika lösningsstrategier.
En kvalitetsanalys av EU:s direktiv om förnybar energi
There's no doubt today that mankind has contributed to the changing climate byher use of fossil fuels. This must change in the nearby future. The Europeanleaders are expressing concern that renewable energy sources are not beingused to their full potential. The 2001/77/EC Directive on Electricity Productionfrom Renewable Energy Sources was accepted in 2001 to encourage thedevelopment of energy production from renewable sources, which isconsidered a step towards the fulfillment of the goal of the Union, that 12% ofthe gross energy consumption should come from renewable energy sources bythe year 2010.The objective of this thesis is to illuminate the common legislation of the EUregarding renewable energy with regard to goal fulfillment, judicial quality,conflicts with other goals of the EU and other faults. The objective is reachedby a hermeneutic study in which interpretation of written text is the mainmethod.
Estimering av kapitalkostnad för onoterade företag
The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.
Förekomst av penicillinkänslighet hos blododlingsisolat av Staphylococcus aureus
Staphylococcus aureus is the most clinically important Staphylococcus species and is associated with high mortality in patients with positive blood cultures. S. aureus bacteria may cause a variety of disease manifestations ranging from minor skin infections to life-threatening conditions such as pneumonia, meningitis, osteomyelitis, endocarditis, toxic shock syndrome (TSS) and sepsis. This microorganism belonging to the gram positive cocci may also be part of the normal flora. In Sweden, penicillinase-stable penicillins are the primary alternatives to treat S.
Analys och förslag till reducering av slöseri i en utbildningsprocess
Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.
Förutsättningar för hantering av kemikalierisker i förskolor : En fallstudie av Haninge kommun
Goods that children come in contact with on a daily basis for example toys, electronics, textiles, household items, have attracted an increased attention in recent years because of a common occurrence of residues of potentially hazardous chemical substances. Some municipalities in Stockholm have developed plans for managing chemical risks and work systematically to phase out products containing hazardous substances. This thesis aims to contribute to an improved knowledge base for any future work with non-toxic nursery schools in Haninge. The study's focus is on the challenges encountered by conditions and problems of preschool personnel to manage chemical risks in early childhood environments. Primary data was collected through a qualitative approach based on semi-structured interviews with both the preschool staff and practitioners working in the central organization of the municipality.
Sociala medier som kommunikationsverktyg : En fallstudie om hur sociala medier påverkar företagskulturen
Title: Social media as a communication tool - A case study on social media influencecorporate cultureLevel: Final assignment for Bachelor degree in Business and EconomicsAuthor: Jessika Klintsbacka & Oskar BergeSupervisor: Pär Vilhelmsson, Ernst Hollander & Maria Fregidou-MalamaDate: 2014-06-13Purpose of Study: The aim of this study is to inquire into Swedish companies internalcommunication, their approach to social media as an internal communications tool, and if itaffects the corporate culture.Method: The study is a multiple case study with a qualitative research design. The study'sinterview questions were designed by a operationalization of based on theory in the areas ofinternal communication, corporate culture and social media. The interviews took place inApril 2014. The interviews were recorded and then analyzed to bring out the similarities anddifferences between the companies.Results & Conclusion: The study shows that Swedish companies corporate cultures haveconnections with internal communication, and implementation of social media as acommunications tool. The study found that connections to companies with a comprehensiveone-way positive consider social media as alternative communication tool to strengthen theunity and community within the company.Suggestion for further research: One of the study's three companies is owner-led and thiscompany showed a high level of corporate culture.
Ledarskap och motivation inom bemanningsbranschen : Konsultchefers uppfattning av motivationsbehovet hos konsulter
ABSTRAKTTitel: Ledarskap och motivation inom bemanningsbranschen - Konsultchefers uppfattning av motivationsbehovet hos konsulterNivå: C-uppsats i ämnet företagsekonomiFörfattare: Christoffer Rönnqvist och Alice SchmuckHandledare: Maria Fregidou MalamaDatum: 2012-06-14Syfte: Genom att vara anställd hos bemanningsföretag befinner man sig i en trepartsrelation som består av en själv, konsultchefen och kundföretaget. Detta innebär att konsultchefer kan ha det svårt att motivera sina konsulter, eftersom de utför sitt arbete på olika platser. Syftet med detta arbete är att identifiera och analysera konsultchefers uppfattning av motivationsbehovet hos sina anställda i bemanningsföretag. Två forskningsfrågor har undersökts: Forskningsfråga #1: Hur uppfattar konsultchefer vikten av inre motivation hos konsulter inom bemanningsbranschen? Forskningsfråga #2: Vilka verktyg använder sig konsultchefer av för att motivera sina konsulter?Metod: Vi genomförde intervjuer med öppna svarsalternativ som kvalitativ metod med en induktiv utgångspunkt för att uppfylla syftet.
Skillnader i synen på granskning av hållbarhetsredovisningar : nationella och kulturella olikheter
Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.
Analys och utveckling av inbyggda GPS-applikationer f¨or anv¨andning inom fordonsindustrin
This thesis is a part of the DySCAS (Dynamically Self-Configuring Automotive System)project which has the overall purpose of creating a middleware for the electronics in an automotive environment. The thesis has been made with collaboration with ENEA AB who is a member of the DySCAS project. ENEA AB has developed a demonstration platform to test the fundamental ideas which the DySCAS project is built on.The purpose of this thesis was to design and implement a GPS application to be added to the demonstration platform. This was done by adding a GPS receiver to the original DySCAS demonstration platform and designing and implementing an application to be able to extract the information from it. The resulting application is able to present cur- rent position and absolute time to the DySCAS networks as services to be used by other applications or by the network it self.
Silva Quattro-S : Utveckling av träningsprodukt med multifunktion
In the spring of 2009 Silva Sweden AB was contacted for a collaboration within the scope of a MasterThesis project. The company had discussed the possibility to develop a device that monitors usermovement during different types of exercise. The objective of this Master Thesis has therefore been todevelop and design a multi training device that records the user?s physical performance during severalactivities. The purpose of the thesis project has been to use scientific methods for product development inorder to design a multi device that supplements Silva?s range of products.The project followed a product development process divided into four phases; Market Analysis, ConceptCreation, Concept Development and Construction.
Potatisens specifika vikt och kokegenskaper med hänsyn till odlingsplats och sort :
The boiling properties are an important quality issue of the potato. In order to obtain adequate boiling properties the growth of the potato needs to be controlled and interrupted at the right time. However, it is difficult to determine when to stop the growth. Specific gravity can easily be measured and can sometimes be used as a tool for estimating the boiling properties.
This report discusses different aspects of the specific gravity of the potato and how it can be used as a tool to determine the appropriate time for vine killing.