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4039 Uppsatser om General third party audit - Sida 23 av 270

Energikartläggning och driftoptimering genom behovsstyrning i befintlig fastighet

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

"Då tycker jag mer att det kanske har med kulturella skillnader å göra" : En kvalitativ studie om uppfattningar kring kvinnligt och manligt i förskolan

This study aims to seek knowledge about what preschool teachers think about gender issues, and if it affects their work. The study has been performed in a multicultural district in Stockholm. A working party of three teachers, one male and two females, has been interviewed and observed. The empirical material from the interviews and observations has then been analyzed based on theories about gender, femaleness, maleness and cultural behaviour. The result proves that one of the three teachers considers that there are general typical female and male behaviour.

Ta parti! : Gymnasieelevers uppfattade påverkan inför riksdagsvalet 2010

In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.

Rapportering mellan revisorer för en internationell koncern : Hur kan införandet av ISA 600 komma att förändra rapporteringen

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Boomerang/Filippa K : En studie i lojalitet till klädesmärken

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Vad kommer ett avskaffande av revisionsplikten att innebära?

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Vad kommer ett avskaffande av revisionsplikten att innebära?

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Riskkapitalbolag : En analys av hur den svenska riskkapitalmarknaden påverkades av IT-haussen

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Det krympande klassrummet : En studie av högstadielärares förutsättningar i ett reformerat skolsystem

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

Anestesipersonalens peri-operativa omvårdnad av överviktiga och obesa barn

Children are a group of patients that require special knowledge from the anesthesia staff, both general and specific. Theoretical knowledge and practical experience is necessary to adequately care for the child as it anatomically, physiologically and mentally may differ from adult patients.A growing problem in the pediatric population is overweight and obesity. From a stagnation in the early 2000s the prevalence of overweight and obesity among children in the world are again increasing.The purpose of this study was to examine peri-operative care of overweight and obese children.Systematic searches were done in PubMed, CINAHL and Scopus. After the quality audit according to SBU, twelve articles were included for analysis.Results suggest that overweight and obese children have a higher risk of respiratory peri-operative complications. The risk of hospital admission after outpatient surgery was also greater in this group as well as higher costs for health care.Overweight and obese children are complex subjects with more frequent peri-operative risk factors than normal-weight children.

BSCI : Ett europeiskt initiativ till standardisering av socialt ansvarstagande

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Utvärdering av upphandlade äldreboenden

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Beskattning av löneförmåner : förutsebarheten av vissa löneförmåners skatteplikt alternativt dess skattefrihet

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Teknologi & Numerär : Frågan om vem som vinner

The reason for this study is to settle the balance between technology and preponderance in war. Each theory claims its own superiority to be decisive when it comes to achieving military victories, but this study will show what actually happens when the two theories are analyzed together in the same conflict. To prove the conclusions, a case-study on Operation Gazelle is used. The study will describe the theories, what a military victory is and which party in the conflict came out victorious after this specific operation. Both sides? forces will be shown and compared.

Revisionsmedarbetares motivation : en kategorisering av motivationsfaktorer och förklaring av vad som påverkar motivationen

Motiverade revisionsmedarbetare är mer organisatoriskt engagerade, mår bättre och är mer produktiva. Vad som motiverar revisionsmedarbetare är ett viktigt ämne eftersom revisionsbyråerna behöver motivera och hålla kvar kvalificerad personal med hög kompetens för att upprätthålla god revisionskvalitet.Syftet med studien är att utforska och förklara vad som påverkar revisionsmedarbetares motivation. Studien avser dels att utforska kategoriseringen av motivationsfaktorer och dels att förklara vad som påverkar revisionsmedarbetares motivation. Med hjälp av en kombination av teorier och tidigare forskning inom motivation, arbetsglädje och work values samt resultatet från en pilotstudie, har en modell utvecklas som illustrerar olika motivationsfaktorer och vad som antas förklara dessa. För att testa modellen empiriskt har en enkätundersökning skickats till revisorsassistenter, godkända och auktoriserade revisorer samt partners, vilket resulterade i 276 fullständiga svar.Genom en explorativ faktoranalys har revisionsmedarbetares motivation delats in i fem komponenter; arbetet i sig, socialt stöd, belöningar, prestige och privatliv.

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