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1994 Uppsatser om Generally accepted auditing standards - Sida 30 av 133

Transportör : Lokal logistik

This report is the result of a project work carried out at Karlstad University in conjunctionwith the local consulting firm Camatec where most of the work has been performed.The work can be classified as a classic engineering work with supportive theories andcalculations which in this context is relevant.The engineering project has focused on developing new standards for a conveyor that is usedin the Värmland paper industry where large rolls of paper are produced. A conveyor can takeits appearance in many different forms but in this thesis it has been an exemplary look and ithas also become modulatable with a central section, a drive end and a turning end.The construction work has been build under CAD programs such as Pro Engineer, drawingshave been created and costings have been analyzed. Strength calculations have been made andcooperation from several different companies have erected to explore different solutions andideas for a modern and sustainable conveyor..

Inträdes- och utträdesbarriärer : en studie över kunders rörlighet på den privata bankmarknaden

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

En jämförande studie av fem lastbilsmonterade flishuggar

The study was carried out as a time study of five wood chippers placed on trucks,so?called huggbilar. They are trucks with built?in wood chipper, chip bowl and crane pulling a chip trailer. The system is used for chipping wood fuel, transporting, and delivering the chips to heating plants.

Patienters upplevelser av att leva med fibromyalgi

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

IAS/IFRS : ett regelverk för alla?

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Företagens aktuariella antaganden - vilka faktorer påverkar dem?

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Affärsmetoder, ett undantag ifrån patenterbarhet? -En komparativ studie av USA, Europa och Sverige

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

Revision, en sak för revisorn? : En studie om hur revisorer använder sig av experter och bedömningen av deras arbete

Sammanfattning Introduktion/Problembakgrund/Syfte: I januari 2011 byttes FAR?s revisionsstandarder (RS) ut mot de nya internationella standarderna, International Standards on Auditing (ISA). RS har tidigare varit baserade på ISA men med anpassade paragrafer för den svenska lagstiftningen. Numer är ISA den standarden som används i revisionsprocessen för att få en internationell samstämmighet i revisionen. Revisorns uppgift är att oberoende, med hög kompetens och till låg risk uttala sig om företags finansiella rapportering.

Bildandet av naturreservat : uppföljning och klimatanpassning

AbstractWe are facing a century of rapid change in climate, with significant challenges in managing the impact of changes in living conditions for plants and animals. We can already see the responses of species through changes in phenology and spatial distribution, which may change ecosystem structure and function, with subsequent effect on ecosystem services and biological diversity. In Sweden, between 2005 and 2010, the red-listed species has increased by 13 % and similar trends can be seen across the world, making it difficult to attain national and international environmental objectives of preserving biodiversity. One way to reduce the loss of biodiversity is to protect nature from exploitation by allocating valuable areas as nature reserves, but climate change affects protected areas just as much as other landscapes and therefore requires elaborate systems of protection to facilitate species' survival. The paper has examined  how the decisions and management plans for nature reserves in Sweden have been followed-up and whether they are climate adapted or not by examining 30 nature reserves, classified as newly formed (2012), recently revised (2009-2011) and older (1977-2007) reserves, and assessed what is in the decisions and management plans for follow-up, revision, long-term goals and documentation.

Att vara förälder til barn med astma : En litteraturstudie

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

"Om föräldern hade varit normalbegåvad men behövt stöd i sitt föräldraskap hade situationen varit en annan? : - En dokumentanalys av rättsfall om LVU

Previous research has indicated that intellectual disabilities and parenting is not socially accepted and compulsory care of children often occurs in families where one or both parents have an intellectual disability. This study aims to, thru a document analysis, investigate ideas and representations of parents with intellectual disabilities that emerge in Swedish legal cases. The legal cases is about children who are taken care of according to LVU § 2, where one or both parents have a intellectual disability. The results of the study revealed that people with intellectual disabilities are seen as not capable of developing parenting ability, in some cases aroused concerns about parenting during pregnancy, these suggesting stereotypes of parents with intellectual disabilities. Of the documents reveals that social workers word overrides in the decision-making, this leads to a position of power where the parents are at a disadvantage..

Genuskommunikation genom design : - En studie av form, färg och typsnitt på parfymflaskor

Uppsala Universitet Sophie DicksenMedie- och kommunikationsvetenskap C-uppsatsAbstractTitle: Communication of gender through design -A study of shapes and colors of perfumebottles and of the fonts on their labels.(Genuskommunikation genom design -En studie av form, färg och typsnitt på parfymflaskor)Number of pages: 39 (82 including enclosures)Author: Sophie DicksenTutor: Mats LindCourse: Media- and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of information Science,Uppsala UniversityPurpose/Aim: To study whether gender is communicated through design, and if so is the case, the aim is also to see by which aspects gender is communicated.Material/Method: 40 perfumebottles, 20 for women and 20 for men has been studied, and attributes such as their shapes, colors as well as the fonts on their labels has been analyzed in search of gender differences. An art director has also been interwiewed to receive information about genderdesign from a practical wiew.Main results: There is no difference out of a gender perspective between the colors on the bottles in aspect of lightness but colors on ladieperfumes are generally more saturated and they are also more often located among yellow, orange and red shades on the color chart while perfumesbottles for men tend to consist of yellow, green and blue colors in more unsaturated versions. The results of the study of shapes showes that there are more cubes among the male perfumes than there are in the group of womensperfumes. Concidering the study of fonts does results prove that fonts on labels of male perfumes mostly belong to the most common group of fontfamilies. This compared toperfumes for ladies where the the fonts varied between the two current fontgroups of the study, and therefore are bort rare and common.

Omslagstrender - en studie av vad som höjer uppmärksamhetsvärdet hos tidskrifter

Through interviews, a questionnaire survey and an in­depth analysis of the Swedish magazines Veckorevyn and Magazine Café has a number of parameters been made visible. It was difficult to obtain an unambiguous result when the journal's target audience is crucial for the cover design. Nevertheless, we can generally say that the transparent varnish of covers, PMS colors and enclosing the journal in plastic do not increase the attention value, as this occurs in many magazines. Due to today's tough competition among journals, we believe that they will need to niche themselves much harder to survive. We also believe that the new, big trend is that more covers will become more plain and stylistically pure, with one big communicating image and fewer coverlines, as many covers were designed during the 1940s..

Studie av dagvattenkanalen utmed Sjöstadsparterren i Hammarby Sjöstad

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Mediadatabas med webbgränssnitt för hembygdsförening

Throughout the years the Swedish local history societies have collected a large quantity of material, consisting of photos, documents and items, among others. As the society has become more computerized, the need has increased for these collections to become digitalized. This is a way to make their media more easily accessible to the general public, but also to easily be able to archive and preserve for example photos and videos electronically.This thesis concerns itself with the work we have done for the local history society of Nyed in Molkom. The task set before us consisted of creating both a website for the society, and a reliable database from witch the website draws its information. This project allows anyone with administrator privileges to upload new files and any additional information.

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