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1994 Uppsatser om Generally accepted auditing standards - Sida 24 av 133

Hållbarhetscertifiering av stadsdelar : En studie av BREEAM Communities praktiska tillämpning i svensk stadsbyggnad

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Utveckling av heltäckande gångbord

This thesis work is a 30hp D-level assignment in design as a co-operation between MälardalenUniversity and Scania CV AB in Södertälje. The purpose was to develope a close fitted catwalk.The market has seen an increasing value for these types of applications and have the ambition to keep up with the rest of the competitors. The catwalks of todays standards shall be estetical attractive, have a non slippery surface and be costefficient.While working with this project I have spent a lot of time with the concept proposals and with the evaluation of the concepts, resulting in a final CAD model and a approximation of the cost estimate. The new catwalk fulfils all the new recommendations and rules as sharp edges, ADR, the height of the stepup and a non slippery surface with built in drainage..

Socialsekreterares reflektioner kring arbetet med ekonomiskt bistånd

With this paper the aim is to find out whether there are any differences in how five students from the north part of Africa structures their tales in comparison with the Nordic tale "The emperor?s new clothes". The purpose is to look at how the genre pedagogy can be said to relate to these differences. What happens to the "deviant" structures?Based on literature and research on the subject, I have concluded that there are certain patterns of how a tale "should" be structured based on Western standards.

Överpronation kopplad till ryttarens sits

According to ?Fotförbundet" (2012), Overpronation occurs frequently (80 %) in the Western World and furthermore overpronation of calcaneus influences the position of the pelvic and thorax (Fotförbundet, 2012; Behnke, 2008). The aim of this study is to investigate whether or not it is possible to connect overpronation of calcaneus to the problem in the rider?s seat as observed by the instructors of Strömsholm. The study will also investigate if the riders seat problems as noticed by the riding instructors are comparable with the problems found by the analyst during testing. One purpose with the study is to raise the instructors and riders awareness that anatomical deviations in the rider might influence the rider?s position in the saddle. The questions of the study are: - Is it possible to see seat problems in riders with overpronation of calcaneus? - If it is possible to see more seat problems in riders with overpronation of calcaneus, do the instructors in the study considers the seat problems be similar with each other? - If there are seat problems in the study, is it the same according to the instructors and the analyst in human biomechanics? The hypothesis of the study is that overpronation of calcaneus has an effect of the rider?s position in the saddle. The study is conducted as a blind study where the test subjects have been filmed (from knees down) as they walked barefooted and later while riding.

Turkiet och Europa : En studie i identitetspolitik

The purpose of this Masters-thesis is to examine the impact of identity politics on (a) Turkey's foreign policy towards Europe and the EU, and (b) Europe's/EU's political attitude towards Turkey, and what implications this may have on a possibly future Turkish membership in the EU. It is a more interpreting thesis than it is an explaining one. The examination shows that Turkey has considered Europe as a political model, while Europe has used the muslime Turkey as a threat to determine its own identity. The negotiations between EU and Turkey this autumn will have great impact on the identity of both sites. If the EU accepted Turkey as a member, the union could gain a chance to spread democracy to the islamic world and thereby earn global respect.

Studenthälsans image : En fokusgruppundersökning om Uppsalastudenternas bild av organisationen och dess sätt att tilltala dem

AbstractTitle: The picture of Studenthälsan ? a focus group study of the image that students in Uppsala have of the organization and of how they look at the way the organization addresses them. Studenthälsans image - en fokusgruppundersökning omUppsalastudenternas bild av organisationen och dess sätt att tilltala demNumber of pages: 65 (73 including enclosures)Author: Sofie BackmanTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the image that students in Uppsala have of Studenthälsan and its excersice department. This includes how the students perceive the organization?s way of communicating with them, both in terms of the marketing and their reception at the facilities, and what they would like to be different regarding this in the future.Method/Material: Together with literature studies, a qualitive method has been used and three focus group interviews with a total of 15 informants have been conducted.

Intressenters agerande ? vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Intressenters agerande ? vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

En studie av åkermarkspriserna i tre regioner år 1995 - 2009 : Sveriges åkermarkspriser, påverkande faktorer

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

Barn, ungdomar och genusperspektiv: Magisteruppsatsers utgångspunkter och problemval

A quantitative and qualitative study of all LIS Master theses applying a gender perspective on children-centred issues previously published at the Swedish School of Library and Information Studies. Two hypotheses were investigated: 1) studies with explicit gender perspective express strongest urgency; 2) study results confirm predeclared assumptions. A content analysis of all theses, and closer thematic analysis of ten, form the main question: Is there a risk that the theses? similarities in terms of urgency and confirmation create predictable conclusions? The theses? motivations behind the choices of research problems are explored in the content analysis. Two categories of motivation can be identified: 1) personal; 2) generally applicable.

Körskador i gallring : en studie av 21 drabbade objekt i södra Sverige

To guarantee the customers a job satisfactory executed Sydved has been certified by the ISO 14001 standard. One part of the certification is the standards of soil damages. The soil damages were over represented during 1999 and 2000. It was therefore a need to study the problem in order to see what could be done to reduces these damages. A filed study was carried out on 21 subjectively selected stands from the following five districts: Vänersborg, Falköping, Borås, Jönköping and Åseda. As the study is a descriptive study of the soil damages, their character and extension, only stands were tracks were reported were considered.

Rådgivning, oberoende och kvalitet vid revision

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Ny intäktsredovisning - Med fokus på balansräkningen

Bakgrund och Problem: De två ledande normgivningsorganen inom redovisning ivärlden idag är International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB). Intäktsposten i ett företags resultaträkning utgör enbetydande del av de finansiella rapporterna och har under lång tid varit ett problem inomredovisningen. Centrala frågeställningar är när i tiden en intäkt ska redovisas och tillvilket belopp intäkten ska redovisas. IASB och FASB påbörjade år 2002 ett samarbeteför att konvergera intäktsredovisningen som presenterades i ett diskussionsunderlag idecember 2008. Under arbetet med projektet har en balansorienterad syn på intäkterpresenterats vilket innebär att förändringar i tillgångar och skulder blir primärt förerkännandet av en intäkt.

Från myt till Ptolemaios: Geografin under antiken

This paper deals with the development of scientific geography during Antiquity from its mythical background before the seventh century BC to Claudius Ptolemy during the second century AD. The main focus is on questions concerning the shape of the earth, its place in the universe, size and mapping of the earth. Already before 400 BC, the idea of the earth as a globe was firmly estabished. During classical time, Aristotle used empirical and rational arguments to prove that the earth was a sphere and that it was situated motionless in the center of the universe. In the third century BC, the first reasonably correct measurements of the circumference of the earth was carried out by Eratosthenes.

Skogsvårdsentreprenörers uppfattning om SÖDRA som uppdragsgivare

Södra in Oskarström has the ambition to become the best client for silviculture contractors and another aim is that the contractors should feel a strong sense of community with Södra. Several factors play an important role in order for these ambitions to be realized. The purpose of this study was to investigate how the contractors feel about their business relationship with Södra. The study was conducted during the spring of 2015 through a questionnaire which was sent to all ten silviculture contractors working with Södra in Oskarström. Overall, it seemed like the contractors were satisfied with the collaboration.

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