
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 62 av 133
The Cost Saving Potential of Standardization, -a study at a global packaging company
To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.
The effects of mother trees and site conditions on the distribution of natural regeneration establishment in a Bornean rainforest disturbed by logging and fire
In the tropics, logging and wild fire can result in degraded secondary forests with lower biodiversity than in the natural forest. One way to limit forest degradation is to rehabilitate the present large areas of secondary forests. However, there is a lack of knowledge concerning the ecology of tropical tree species and further studies would be advantageous for future rehabilitation efforts of degraded rainforest. The objective of this study was to investigate how mother trees in secondary forest and different site factors affect the abundance and spatial distribution of natural regeneration of non-pioneer tree species in a tropical rainforest in Sabah, Malaysia.
The study took place in the INIKEA Forest Rehabilitation Project area, which suffered from wild fire in 1983 and has been selectively logged over both before and after the fire. Natural regeneration and site variables were inventoried in plots, while mother trees were inventoried in the whole survey area.
Valmöjligheter i samband med prefabricerade badrum
This report deals with prefabricated bathrooms and the advantage, during the production process, they have compared to ordinary produced bathrooms.The work is done together with the building company JM. The common task is to investigate if the manufactures, in spite of standardized design can meet the concept of JM, i.e. high flexibility and adjustment towards the customer. In JM they are doubtful to the method, as they did not yet worked with prefabricated modules and think that the choises for the costumer will be limited.There will be a short resume of the progress of the bathrooms and its importance as sanitary and wellbeing.The recent problems with damage caused by damp in bathrooms. Have resultade in regulations.
De internationella musikbolagens redovisning av immateriella tillga?ngar : Vad kan de svenska bolagen tilla?mpa i jakten pa? ra?ttvisande bild?
Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..
De sökte substitutionsbehandling-vad skiljde dem åt? : Jämförelse i bakgrundsfaktorer mellan opiat- och opioidberoende utifrån ASI-intervjuer
Through changes in the code of statutes, SOSFS 2009:27 (M), opioid addicts are excluded since March 1 2010 from possibilities to be accepted for substitution treatment. Opiate addicts are solitary admitted for substitution treatment from that date. Opioid addicts are excluded admission for treatment regardless of the fact that they fulfil the ICD-10 diagnosis F.11.2, i.e. opioid/opiate addictive criteria. The alteration in the statutes was carried out in reference to the fact that evidence for this kind of treatment intended for opioid addicts was missing.Both groups i.e.
Självbiografins position på det litterära fältet
The purpose of this paper is to study the image of Strindberg that is conveyed in four different textbooks for the upper secondary school. How do the teaching authors choose to portray Strindberg? Do they focus on any one particular aspect of his writing? Adjacent to this a subsidiary aim is to see if teaching authors highlight the fictional nature of Strindberg?s works or choose to encourage a biographical interpretation. The work consists of a study of four literary history textbooks in the subject of Swedish for the upper secondary school, from 2000 to 2012. In the selected material the sections focusing on Strindberg and his writings are closely read and critically analysed.
Kvalité i revision : - en studie om revisorns uppdrag, kollegor och ålder
The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.
Stress : En gransking av studenters stressnivå - Praktik och icke praktik
Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.
Enbarnspolitik och saknade kvinnor : en fallstudie av rätten till liv i Indien
It is not unusual that women and children fall behind in development countries. It is not even unusual that these groups are exposed to all forms of discrimination due to the countries lack of capacity to erase poverty. We also know that women and children in a larger extent suffers from the shortage of proper health conditions. India is one of these countries. It is a country where women even before birth are exposed to discriminatory family planning.
Parallel Registration of Ships
In present there is no Swedish legislation regulating bareboat registration of Swedish ships. Despite this absence however shipowners with vessels already registered in the Swedish Vessel Register do not hesitate to take advantage of the positive aspects of bareboat registration and thereby allowing the registration of their ships in another State as well. The fact that there is a lack of legislation in this area has left a legal loophole resulting in Swedish ships being registered in a second State without any regulation providing options or protection for the different parties involved. With this as a background, the main objective of this thesis is to analyze parallel registration of ships, its consequences and the future of dual registration in Sweden. To fulfil this objective another aim is to impart a collected legal and economical presentation of the problems that may occur when a bareboat chartered vessel is registered in two different States simultaneously.
Informationsteknik och högskolan ? policy och verklighet
The main objective of this thesis is to examine the situation concerning information technology, computers and information resources for university students at a selection of universities, and their libraries, in Sweden. Another objective is to compare this situation to what is stated in policy documents on the subject, and if the size of the university matters regarding resources. The thesis starts with a discussion of several authors, Frank Webster, Paul F. Burton and Lars Qvortrup among others, and their views on the information society. These range from whether we are living in it, are in a transition period or are still in the Industrial Society.
Utsläpp av växthusgaser under islossning i små boreala sjöar
Freshwater ecosystems have long been neglected as an important part of the global carbon cycle. However, research shows that most of the world?s lakes are net-heterotrophic and consequently emitters of greenhouse gases to the atmosphere. In many boreal and north-temperate lakes, most of the yearly emissions usually occur in spring, shortly after ice-thaw. The aim of this study was to quantify the flux of carbon dioxide (CO2) and methane (CH4) in three boreal lakes, during this annual event.
POLIS, POLIS, REGISTERKRIS : ? en retorisk analys av polisens kriskommunikation i samband med "registerskandalen"
AbstractTitel: Ur elden in i askan. En kvalitativ studie om det sociala nätverkets betydelse för ensamkommande barnKeywords: unaccompanied refugee children, social network, risk and resilience, social work.Authors: Karin Bodå och Leila Silva The main purpose of this study is to illuminate and describe the importance of having a social network for unaccompanied refugee children in Sweden. Using qualitative interviews this study looks at their possibilities to create a social network in Sweden and how their network helps them to solve problems. Knowledge of this subject is important for social workers, in order to be able to encourage and help unaccompanied refugee children to build a social network. The base for our analysis is attachment theory, coping theory, social network theory, KASAM theory, risk and resilience theory, system theory are used to give deeper insight into experiences of four unaccompanied refugee boys.
Verksamhetsrelaterade uppsägningar i Sverige och Polen : En komparativ studie
This thesis investigates similarities and disparities between Swedish and Polish Labour Law concerning dismissals due to operational requirements and group redundancies. The study focuses on three important elements where the employers? liberty is legally infringed upon in a procedure of notice. These elements concerns the legal conditions of notice that must be fulfilled, the rules of the procedure and the rules for employment protection that is granted in connection with dismissals due to operational requirement or group redundancies. In the thesis there is a comparative map that outlines the most important rules within the Swedish and Polish legal systems concerning the subject.
Ska det framtida Göteborg växa och gro?: En diskursanalys gällande beslutsfattares syn på urbant jordbruk
An increasing global population and a worldwide growing urbanization has raised the questionabout the future food security in cities all over the world. Peak-oil limits the access to cheap fossilfuels which threatens the global food-supply chain. This has resulted in a larger awareness anddiscussion related to urban agriculture. Growing crops and keeping animals within the city-borderscould be one way of creating a more robust and sustainable food supply for city dwellers. However,to enable an expansion of the urban agriculture many theorists argue that policies and institutionalstructures that supports and promotes city farming have to be developed.