
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 63 av 133
Personlig hygien på stycknings- och charkanläggningar : hur personalen på tre anläggningar följer och ser på rutiner för personlig hygien
Microwave is a time- efficient device for heating and reheating of foods. Despite the fact that its effects on foods have been evaluated during a long period of time, without any more negative effects shown compared to conventional cooking, one third of the Swedish population believes (in 2010) it accounts for a higher loss of nutrition.
This literature review aim to compile studies regarding how food is affected by cooking in microwave, with respect to cooking losses, nutrition, secondary metabolites as well as sensory and textural aspects and compare it with conventional cooking.
The compilation shows that different combination of effect (W), time and amount of water during microwave cooking have different effects on foods. The contents of proteins, vitamin B and carbohydrates are generally higher after microwave cooking, while anti-nutritional substances are affected much less during conventional cooking. This also depends on if it is of animal or non-animal origin. However, for the majority of nutrition values the differences are quite small.
Specialistssjuksköterskans erfarenheter av att främja hälsa för patienter med hjärtsvikt : En intervjustudie på vårdcentraler
Background:Chronic heart failure (CHF) is a complex clinical condition. The higher survival rate after heart attack and other heart diseases, plus aging population, has led to more CHF patients. Symptoms can have negative impact on exercise capacity, ability to perform activities of daily living and quality of life. Heart failure clinics have been established to help better quality of life. Helping to stabilize and maintain patients´ health can reduce the need of hospital admission.
Nationellt uppdrag och internationellt samarbete ? Nationalbibliotekens bevarandemetadata för digitalt skapat material
The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.
Tolkningar av begreppet "tillgänglighet" på Värmlandsarkiv
This survey examines how a regional archive, Värmland Archives, interprets and works from the departure point of national cultural accessibility goal ?Everyone should have the opportunity to participate in cultural life?. And it is also a comporative study of discourse regarding accessibility between Värmland Archives and some other actors in the archival cultural system. Critical discourse analysis, according to Norman Fairclough, is used as a theory method. A discourse analysis is made on empirical data based on document study and qualitative research interviews. My conclusion is that if the term Accessibility is seen as a focal point the accessibility discourse in the documents of Värmland Archives and of the other actors studied can not be clearly discerned. Värmland Archives´s interpretation of terms regarding accessibility analyzed in the survey, varies among the staff regarding how the archives and its services should be accessible, and what accessibility means in the context of the archives.
Det är viktigt att eleverna känner igen sig i boken : Om normer kring kön och sexualitet i fem svenska barnböcker och urvalsprinciper i grundskolans tidigare år
The purpose of this study is to understand how the school manages to question norms, and in doing so might prevent its students from being subjected to discrimination and other degrading treatment. This has been done with a focus on how gender related norms are represented, reproduced and questioned in children?s fictional literature. Two methods have been used; a survey and an literary analysis. The survey was conducted on primary school teachers with the intent to collect information related to their thoughts when choosing books to use in their classrooms, and also to source commonly used fiction.
Ex - dagseffekt : En studie kring avkastning på ex - dagen för utdelning
Question:"Does the market possess perfect information as the efficient market hypothesis says?""Is there any significant relationship between the abnormal stock return on the ex ? day and the dividend?" Purpose: The purpose of this study is to enlighten and find understanding about stock return versus dividend on the ex ? day and try to figure out if abnormal returns occur on the portfolio during dividends.Methodology:The study was based in a quantitative nature and was derived with an event study and a hypothesis testing. The authors investigated the thirty most traded shares on the Stockholm stock exchange during a period of five years (2005 ? 2009). They were analyzed during a total of nine days; the estimation window was set to sixty days.
Redovisningsprincipers påverkan på investeringar: En studie av ett svenskt industribolags nya styrmodell och dess implikationer
Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.
Den nöjda och osynliga bibliotekarien : Myt och verklighet - Vad är trivsel för bibliotekarier?
The aim of this thesis is to explore the job satisfaction of librarians and try to nuance stereotypes, which the public has and which still exist in massmedia concerning librarians and their work. The study is qualitative and based mainly on semistructured interviews with ten libraries born between 1937s and 1973s of which eight are women and two men. Furthermore, I have divided them into two groups according to age in order to see if there are differencies between the older and the younger concerning job satisfaction. In addition, I have used participant observation to some extent. My assumption is that job satisfaction is effected both by individual factors and environmental factors at work.
Hantering av informationssystem
Lund who has over 90 systems in 12 departments and now wants to streamline the management of these IT systems. Governance of IT systems is something that Lund would treat as it carried a large amount of changes in their practices, where the control is something missed in trying to standardize their systems. What's missing for Lund Municipality is routine to fall back on in order to streamline the management when they get into these complex situations.Given that Lund treat so many systems make it so that the situation quickly becomes very complex due of the organization's structure. The municipality is divided into twelve departments that have their own goals, it is an organization that is organized, which makes creating standards become complicated when all departments have different needs. Our study was based on a framework that deals with complex environments that lack a clear definition.An analysis was conducted where we started from the theory associated with the interviews conducted in which we aimed to understand their decision and understand the processes that affect system development.
Ska jag placera aktivt eller passivt? : En studie om premiepensionsvalet
Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.
Kostnadskalkylering på Banverket
The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.
Användbarhetens roll i de mobila webbshopparna
This paper reports a study on the usability of e-commerce accessed through smartphones. There is much research in the usability of mobile interfaces and many sets of design patterns have been created but a few studies are available for specific domains, and in this report we focus on mobile e-commerce. In this study a framework is developed for how to design mobile e-commerce interfaces with a high degree of usability. Furthermore, the study also contributes a method to how other specific domain can develop a framework with general standards to work from when creating a web interface. By examining two sets of design principles and 14 design patterns, we evaluate which ones are critical in the design of a mobile e-commerce interface for achieving a high degree of usability.
Is insourcing qualified human capital from China a future for Sweden?s wealth sustainability?
The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital: 1.
"Kunskap är makt" : En kvalitativ studie om ordningspolisers lärande
In a work environment where employees can be thrown into all sorts of situations and where anything can happen, it requires that they have good knowledge about what they do and constantly strive to improve their skills. The purpose of this paper is to study how professional police officers perceive learning in their work. Essay authors would like to find out how the police officers experience their formal learning, informal learning and police education. This is by research what the police officers learn through various forms of education and what they learn by practicing their profession. Previous research dealing with the subject and relevant theories are discussed and processed.
Har du tid? : en studie av hur företag hanterar stressjukdomar
Background: The stress in the society seems to having become more amplified and more trying. Statistics show that the appearance of stress related industrial diseases have increased strikingly. What can be stressing at the workplace? The work conditions are not the only thing that causes stress but no matter what the causes are employers have to restore the employees to their former positions. How are companies dealing with the problems of stress in reality? Do they have formulated strategies for how to manage the problems? Purpose: The purpose with this essay is to try to see pattern in how companies manage and treat stress and stress related industrial diseases.