
Sökresultat:
1994 Uppsatser om Generally accepted auditing standards - Sida 9 av 133
En undersökning och utvärdering av ledningssystem : Ett delprojekt i ett förändringsarbete
In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.
Planering och gestaltning för träning och motion
Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.
Alléers användning genom tiderna i Sverige : en bakgrund till alléns framtida utveckling
Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.
Information overload? En kritisk begreppsanalys
Information overload is by no means a new concept, but has come to prominence the last decade. A generally accepted definition of the phenomenon does not exist. The main question in this master thesis is how to define information overload in order to create a connotative concept for information science. This thesis reviews the nature and causes of information overload, and considers possible solutions, both individual and technical, and their relevance to the information professional. The review of the results shows that researchers seldom or never give a legible definition of what the concept information holds.
Värdering av lager i lantbruk : Går det att värdera ett växande lager?
Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.
Förväntningsgapet : Ett verkligt problem?
Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.
Ändring av befintligt ridhus : Gävle Fältrittklubb
In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.
Utveckling av OBD-II-gränssnitt för fjärrdiagnostik av fordon
This Master Thesis documents the development of an On Board Diagnosis (OBD-II) interface for remote diagnosis of vehicles. The Master Thesis is part of a project at the company Wayfinder Systems in Lund. The purpose of this thesis was to design a scantool that communicates with a vehicle through its OBD-II port using relevant standards. In order to make the OBD-II interface development easier, a car simulator was first built. Both the car simulator and the OBD-II interface were implemented using a linux computer running a C-program with serial communication with an external electrical interface.
Mixture and single-compound toxicity using Daphnia magna : comparisons with estimates of concentration addition and independent action
Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.
Normalvetenskapen och dess förutsättningar : Två grader av relativism? - En jämförelse av Thomas Kuhns och Richard Rortys kunskapsteori.
All since Thomas Kuhn?s strongly influential The Structure of Scientific Revolutions the Philosophy of Science and ?even more so ?the Social Sciences have contained a greater amount of theories that could be described as more or less relativistic, meaning that the standards of justification or truth thereafter more often were said to be relative to language, culture, or biological makeup. One of the more elaborate ways of developing Thomas Kuhn?s theories in a more relativistic direction ismade by the philosopher Richard Rorty. Rorty, mainly a supporter of Thomas Kuhn, is also a philosopher who has been seen as a main exponent of a so called Postmodern philosophy.My intention in this thesis is to evaluate whether Kuhn's and Rorty's theories of science and knowledge could be regarded as relativism, in respects of their view of incommensurability, rational argumentation, and of their position vis-á-vis the more conventional picture of scientific knowledge and truth.
Revisionspliktens avskaffande : En jämförelse mellan en liten och en stor revisionsbyrå
Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråDatum:15 januari 2013Nivå:Kandidatuppsats i företagsekonomi/redovisning, 15 ECTSInstitution:Akademin för hållbar samhälls- och teknikutveckling, HSTFörfattare:Nicklas ErngrenAnnica LarssonMariah WahlgrenTitel:Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråHandledare:Angelina SundströmNyckelord:revisionsplikt, revision, revisionsbyrå, revisor, små företag, framtidsmöjligheterFrågeställning:Hur har revisionsbyråerna förändrats genom revisionspliktens avskaffande?Hur har storleken på revisionsbyråerna inverkat på tjänsternas utbud?Syfte:Syftet med studien är att beskriva skillnader och likheter i hur revisionsbyråerna förändrat sitt utbud av tjänster och vilka andra förändringar de gjort efter avskaffandet av revisionsplikten för små företag. För att uppnå syftet och besvara forskningsfrågorna har två revisionsbyråer studerats.Metod:För att besvara forskningsfrågorna och uppfylla syftet har två gruppintervjuer gjorts med Lars Lönnkvist och Barbro Andersson på Revisorsknuten och Sara Keyser och Magnus Hallberg på PwC i Nyköping. Intervjuerna gick ut på att ta reda på vad respektive revisionsbyrå gjort för förändringar av sitt utbud efter avskaffandet av revisionsplikten. I analysdelen har sedan svaren ställts mot varandra för att se vilka likheter och skillnader som finns mellan den stora(PwC) och den lilla (Revisorsknuten) revisionsbyrån.Slutsats:Studien visar att det finns likheter i de förändringar som gjorts bland annat ett större fokus på redovisningstjänster än tidigare.
FÖRVIRRING, FÖRRUTTNELSE ELLER FÖRNYELSE? - En etnologisk studie av kropp, normalitet och berättande i gestaltningar av klimakteriet
Menopause is a complex, paradoxical totality and every menopausal experience is differentfrom the other. This essay aims to capture some of the experiences surrounding it.The main questions is what it is that the women of the study share about menopause, andhow they talk about it. The material consists of interviews with eight women from the ages 51to 81, all of whom are either in menopause or have come out of it, and narratives collectedpartly on my own website ?Övergången? (?Transition?) and on the Internet via blogs and adiscussion board on menopause.Using Goffmans theories on interaction and roles and theories about gender and age as asocial construction I discovered that it is ambiguous messages that are thrown at the middleaged woman in menopause. Menopause is not always a welcome part of the role as a woman.The menopause is also associated with aging and a woman is expected to experiencemenopause during a certain age and period in the life schedule, often the middle age.
Kvalitetssäkring av servicelämnare för skogsbrukets arbetsmaskiner : Intervjuer och förslag till utveckling
In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..
Riktlinjer för riktlinjer : En studie i att utforma riktlinjer för presentationsteknik för anställda inom en organisation.
Many workplaces around the world use some kind of presentation software as an aid during presentations. At Westinghouse Fuel Service in Västerås they experienced that they didn´t know how to use this medium to its fullest extent. They wanted to increase awareness of presentation skills with PowerPoint among the employees, to improve their internal and external communication. A desire they are certainly not alone to have in the working life.My research studied how to design guidelines for the use of presentation software, so the users can easily absorb the message and find motivation to use the guidelines. In order to adapt the guidelines to their users, and thus create major opportunities for them to absorb the message, I based my study on the concepts legibility, readability and reading value.
Kunskapsläge och attityder till vildsvin (Sus scrofa) och dess förvaltning i Sverige
The wild boar (Sus scrofa) is since its recent establishment and increasing density a controversial species in Sweden. But the attitudes towards the wild boar are poorly documented so far. To improve this knowledge, a questionnaire was sent out to chosen people (n=400) connected to the management and/or land use activities.
The study got 162 replies (reply frequency 40,5%) and the results show varying attitude trends among organizations and individuals, with some aspects coherent within groups and some not. Farmers and their organization showed the most negative attitudes towards wild boars, which was expected due to the practical and economic problems they suffer from this species. People involved with forestry were more positive to wild boars, probably because the species does not affect forest growth etc severely, and may even promote plant establishment by the rooting.