
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 14 av 133
Specialpedagogik i en annorlunda miljö : En studie om en handikappskola i en av Kairos sopstäder
In one of six garbage collectors area in Cairo, Esbet el Nakhl, there's a handicap school run by the Coptic church. We chose to study this school using observations and interviews. The purpose of our thesis has been to describe the school, the goals of the education and the educational forms. The questions we asked our selves before the trip to Cairo were; how does the school look like? What's a garbage collectors area? How do the teachers educate the children? How's the situation for the handicapped children?We spent six days of observations and interviews at the school gathering information for the thesis.
Skönhetsvård : -En tjänst som hamnar utanför konsumenttjänstlagen ?
AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.
Projektering av vindkraft i turbulensintensiva områden : med fallstudie för Wallenstams planerade park vid Skuggetorp
Along with the rapid expansion of wind power in Sweden during the last decades the competition about favorable areas has hardened. This among other reasons has caused the projectors to look into development of wind power in forests. There are several aspects regarding fatigue loads on the constructions that are severe in complex terrain, among which turbulence is one. The levels of turbulence which are accepted in order for the turbines to face a life length exceeding 20 years are regulated by the International Electrotechnical Commission, (IEC). In order to keep the turbulence below these levels there are three major steering tools to use: The ambient turbulence decreases with height and can therefore be regulated by the hub height of the turbines.
Informationsflödets inverkan på marknadseffektiviteten: En studie av aktierekommendationers kurspåverkan över tid
Previous research has shown that the market reacts on stock recommendations. As the Internet has made financial information more available and cheaper to assess one could believe that the market reflects more available information today. If this is true the market will react less on recommendation made by journalists, which generally consists of processed public information. The stock market should thus be more efficient according to the efficient market hypothesis. This study examines initially if we can conclude that stock recommendations made by journalists generate returns above the expected returns, hence abnormal returns.
Vad är laganda?
Aim: Team spirit is a concept often used in both managerial literature and in other contexts where the efficiency of a group is discussed. Despite the fact that team spirit is used as a selling point for courses, books and seminars, no unambiguous definition of the term is available. The purpose of this thesis is to clarify what team spirit means to individuals within companies and team sports. Method: The thesis has been carried out using studies of available literature, which has been compiled into a conceivable model of what team spirit may imply. From this model a poll has been made, and handed out to individuals within companies as well as team sports. After having compiled the 37 replies, correlating answers has been sought after within each group of respondents. Result & Conclusions: The result shows us that there are varying opinions of what team spirit is, and generally accepted definitions of closely related ideas like cohesion and group development has to the respondents not been able to form a satisfying description of what team spirit means.
Application of Design for Safer Urban Roads and Junctions: Selected Countermeasures
Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.
Dagvattnets föroreningar som potentiellt hot för en god ekologisk och kemisk status i ytvattnet : En kartläggning av Vallentuna tätorts dagvattenhantering utifrån dess tillsynsbehov
The EU's Water Framework Directive aims to a long-term and sustainable use of our water resources and wants to ensure good water quality in Europe's water bodies. Discharge of polluted stormwater into receiving waters can be a threat to their ecological and chemical status. Municipalities are responsible for supervision of the environmental quality standards (EQS) and therefore need to gain knowledge of current stormwater management, the expected level of pollution emissions and possible appropriate purification steps to ensure that the goal of good water quality is achieved.This master thesis aims to provide this knowledge in the example case of Vallentunas urban area and wants to prepare future oversight so that it can be assessed how much the discharge of polluted stormwater into the local receiving water is a threat to its status. With the help of maps, aerial photographs, site observations and individual discussions those areas are mapped where appearance of moderate to highly polluted stormwater could be suspected. The degree of pollution at the discharge points is determined based on land use upstream and uses standard values according to the administrators assistance "Tillsyn av dagvatten" (MSL 2014).The study identifies 100 areas in need of supervision regarding their stormwater management.
Fukthaltsförändringar för skogsbränsle : En jämförelse av torkförloppet i grönrisskotade och brunrisskotade vältor
In 1994 a new Forestry Act was accepted in Sweden. One of the aims of the law is to raise consideration forpreservation of biodiversity. Since the new law got accepted and some time has passed, there now lie someinterest in examining whether the law has been effective towards its purpose. Methods suitable for analysishave been examined during this study. The content of this pilot study is based around five parameters whichcan be used to validate the effects of the new law.
Stel eller formbar profession : En studie av praxisändring till IFRS 3 för goodwill
Professionen revisor är ett yrke som kräver anpassning till förändring på en nästan regelbunden basis. Nya standarders tillkommer och gamla ändras med målet att uppnå en ökad transparens inom revisionen. Detta till stånd av en ökad internationalisering och globalisering av dagens företag. Frågan om professionen har ett motstånd till förändring eller inte känns högst relevant i sammanhanget. Inom organisationsteorin pratar om detta motstånd som strukturell tröghet.
Jämförelse av fallhändelsedokumentation före och efter införandet av en kvalitetsnorm för fallprevention
ABSTRACTAim: The aim of this study was to examine differences in the documentation of the case incident reports, before (FRP) and after (FRE) the introduction of a quality standard for fall prevention in the geriatric departments at a Swedish University hospital. Method: 51 fall incident reports were collected before the introduction of quality standards for fall prevention and 63 after. Differences in documentation between the fall incident reports were analyzed with a Chi-2 test. Results: Number of case incidents in which the use of the alarm mat was documented increased after the introduction of quality standards for fall prevention and documented use of shoes and walker decreased. The majority of all documented case incidents occurred inside the patient room according to both FRP and FRE.
Bedömning av området energi : En jämförelse mellan Miljöbyggnad, Svanen, FEBY12 och PHI
The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.
Invandrarkvinnor i Borlänge och Gemensamma Krafters betydelse för kvinnorna
To end up as an immigrant in an unknown country and to try to participate in the majority society means both psychological and physical difficulties where their whole life is changing. Gemensamma Krafter is a prevention changing work in a housing area in Borlänge. It works among other things as a meeting place for people from different cultures. The aim with this study was to describe and to get increased understanding for the lives of a number of immigrant women who lives in Borlänge/Sweden and which importance ?Gemensamma Krafter? has had for them.
Redovisning av finansiell leasing - En studie av företagen på Attract 40
En sammanfattning av uppsatsen på maximalt 8000 tecken..
Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas
In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.
Redovisning av patent : En rättvisande bild?
Det finns idag en stark trend bland företag att outsourca hela eller delar av sin ekonomi-funktion, det vill säga att anlita en extern redovisningsbyrå. Sveriges Redovisningskonsulters Förbund, SRF, har idag 4 500 auktoriserade redovisningskonsulter som medlemmar. Dessa anlitas av mer än 200 000 företag. Denna ökande trend har givit upphov till en helt ny och unik problematik kring hur granskningen av dessa företag ska gå till. Det finns i dagsläget en revisionsstandard, RS 402: Revisorns övervägande vid revision av företag som anlitar servicebyråer, som föreskriver att revisorn ska ta hänsyn till hur redovisningsbyrån påverkar företagens redovisningssystem och interna kontroll. Uppsatsen är en kvalitativ flerfallsstudie vars syfte är att undersöka vilka ställningstaganden revisorn ställs inför vid revision av företag som outsourcar ekonomifunktionen.