
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 66 av 133
Renovering av miljonprogrammet till Umeå kommuns nybyggnadskrav för energianvändning
A lot of houses built during the Million Homes Programme are in need of major renovation. Today?s technology and materials are better than in the 60?s and 70?s. Both Swedish government and the European Union have set climate goals regarding energy consumption by 2020 and 2050. Achieving these goals would require better standards in buildings than the Building regulations demands, such as Umeå municipality?s construction requirements for new buildings.The report aims to investigate if a renovation of apartment buildings from the Million Homes Programme can reach Umeå municipality?s construction requirements.
Ordning och reda - en studie om den interna kontrollens betydelse vid revision
I denna studie har vi undersökt vilken betydelse den interna kontrollen har för revisorn vid utförandet av en revision. Syftet med studien var att studera den praxis som revisorerna har gällande intern kontroll samt att öka förståelsen för vad de anser är viktigast i den interna kontrollen, men även hur de går tillväga om det finns brister.Det empiriska materialet insamlades genom att fyra intervjuer genomfördes med revisorer från fyra av de större revisionsbyråerna i Sverige. Intervjuerna genomfördes på respektive revisors byrå. Vi valde en kvalitativ forskningsansats eftersom vi ansåg att det var den mest lämpade metoden utifrån vårt syfte och de utgångspunkter vi hade. Vårt mål med studien var inte att generalisera vårt resultat, vi ville istället öka förståelsen för det studerade problemet.Den teoretiska referensramen utformades för det första utifrån de regler som finns för revisorerna, det vill säga Revisionsstandard i Sverige.
Hörapparatnyttan hos dem som ordinerats hörapparat med öppen anpassning ? En utvärdering
An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.
Folkbiblioteket och framtiden: en studie av framtidsdebatten i svensk bibliotekspress.
This Masters thesis aims at presenting a picture of, and critically examining, the Swedish debate concerning the public library and the future by way of 21 articles in three library periodicals. The questions examined are: -What are the views concerning the future public library in Swedish library press? -What characterizes the debate and why? Theories on political institutions and information society are used and the method is hermeneutic, a type of idea-analysis. The first step in the analysis consists of a categorized presentation of the material. The themes concern the form and content of the library as well as competence and hopes/fears.
Bremsningens effekter hos häst : utvärderat med hjälp av termografi, hormonanalyser och hematologi
Twitching is frequently used in horse management because of its sedating and pain-relieving effects. In this study, the effects on the horse?s nervous system by twitching were investigated by thermography of the skin temperature. The temperature is regulated by the sympathetic nervous system through postganglionic sfincters at the capillaries of the skin. The effects on the endocrine activity have also been studied by the measuring of ACTH and cortisol in blood plasma.
Lärare och digitala verktyg i matematikundervisningen : En kvantitativ studie om lärares inställning och kompetens kring användningen av digitala verktyg i årskurserna F-3
The purpose of this study is to examine in what extent primary school teachers, teaching children in the age of 6 to 9, choose to use digital tools in their teaching of mathematics. I also want to examine what these teachers think, in terms of advantages and disadvantages, about using digital tools on their mathematics lessons. Finally I want to examine what skills they possess about digital tools.I am using a quantitative method to collect my data. The quantitative survey consisted of a questionnaire survey of ten questions that 38 primary school teachers have answered.The results of my study show that the teachers to some extent use digital tools when they teach mathematics and that the availability of various digital tools are generally good. But it turns out that the availability of tools is not a guarantee that they are used in teaching of mathematics.
Kromatografi av polära läkemedel och metaboliter med HILIC-teknik
The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.
Estetik och funktion i stadsplaneringen : Substitut eller komplement?
This master thesis summarizes contemporary theories on secularization processes in the Western world, and compares these with the example of Sweden, which by many scholars is considered to be the most secularized country in the Western world.I do this by dividing the most influential theorists in five different groups. In each group I explain how the theorists formulate and motivate their positions. These groups are:1) The secularization paradigm, where secularization always accompanies modernization. (Therorists: Steve Bruce and Peter Berger (in the 1960s)2) The paradigm basically accepted, but revised to depend on existential security, rather than modernisation as such. (Pippa Norris and Ronald Inglehart)3) Religion returned in the public sphere.
Socialtjänstens stöd till familjehem ur utvecklingsekologiskt perspektiv - Fallet Linnéa -
The aim of this essay was to investigate how social workers, within chosen Social services districts in the northwest of Skåne, work with children placed in foster care. Our purpose was to investigate the interaction between the child and the foster home from the perspective of the Ecology of Human Development. Our questions were:* How do the social worker prepare the child and the foster home before a placement?* What kind of support is offered to the foster home with the purpose of supporting the child?* How do the social worker make the childs contact with the biological parents easier?* To what degree does the social worker work on strengthening the child's network?* Which factors do the social worker decide the allocation of support?* What do the social worker think affects the work with the foster home from a society level?To answer our question we have interviewed nine social workers. We found that the social workers were generally good at perceiving how the micro- and meso-systems, and to a certain extent the exo-system, influenced the foster child.
Österländsk prakt eller västerländsk norm? : Tusen och en natt ur ett jämförande europeiskt perspektiv
The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.
Utveckling av barnvagn
After contacting the company Elite Group Sverige AB, who sells strollers under the brand Crescent Baby, it was determined that the project group were to develop a three wheeled stroller which was going to be Crescents first own developed stroller. Only the frame of the stroller was considered within the demarcation of this project however care was taken to the placement of the carry-cot and the wheels etc. Crescent Baby wished for the frame would be smaller than the competitor Urban Jungle, that the frame would have at least three unique selling points and that the number of unique parts was to be minimized. The work began with information seeking regarding strollers, competitors, independent tests, European standards and consumer interviews. After that a number of concepts were developed and past to Crescent.
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.
Hedersrelaterat våld och förtryck : en kvalitativ studie om professionellas erfarenheter av utslussning från skyddat boende
The aim of this study was to understand how social workers deal with honour-related violence, with special focus on the processing from sheltered housing. Our qualitative interviews with social workers that work with this kind of problems show that there are both obstacles and opportunities in the processing from sheltered housing. On the negative side are the loneliness, the shame and the guilt that the girls may experience when they need to leave their families. The social services can both be an obstacles and an opportunity. When the girls need to create a new life in a new city they have a lot of opportunities and in the same time it is hard to get to know new friends when you don´t know the city or have much money.
Ur chefens synvinkel : - om ett jämställdhetsprojekt i Kalmar kommun
Kalmar Municipality has in 2008-2010 made an effort to educate managers on gender, with the goal of mainstreaming gender into public activities so that all citizens should feel safe in that treatment and services are designed and resources are distributed equally to both sexes living conditions and needs. The overall aim of this study was to examine whether the training effort has paid off, and how gender mainstreaming has been implemented in the different activities. We have used a qualitative approach, which we examined through interviews managers' approach to gender equality.Gender was generally described as an important issue of all respondents, and all were working to mainstream gender into their activities and workplaces. The results show that the operational and management needed clearer directives and strategies in their efforts to promote gender equality. Education was necessary because personal definition of gender may differ from the control contents of the documents.
Legitimitet i internationella relationer? : En analys av Irakkrigets påverkan av FN som legitimitetskälla
The aim of this paper is to clarify the up till now somewhat shady definition of legitimacy, and to investigate what happens to this concept when it is transferred from the boundaries of the nation state to the realms of the international arena. By creating a model of legitimacy from which an institution can be evaluated, the purpose of this paper is to investigate what legitimacy is and how important it is for the actors within the international society. The next step involves evaluating what makes the UN a legitimate institution and how its foundation is affected by the blatant disregard of its authority by one of its? most influential members.The theoretical framework consists of a summary of what contemporary analysts? views of legitimacy are, which I have incorporated into my own institutional model of legitimacy. The role of institutions is central to all aspects of this study.