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694 Uppsatser om Going concern-varning - Sida 26 av 47
Måttliga korvar är bäst : Folkliga uttryck i Astrid Lindgrens böcker
The purpose of this project is to survey the presence of folk expressions, i.e. proverbs, proverbial expressions, wellerisms and familiar expressions, in some of the realistic children?s books by Astrid Lindgren. The purpose also includes the study of the contextual and pragmatic functions of the expressions as well as how the expressions are integrated into the text by the change of the formulaic standard structure. The contextual and pragmatic function concern when, how and why the expressions are used and who the users of the expressions are.
Dubbskador på Alvestakubb
Mechanical harvesting may result in timber damages leading to reduced saw log quality. The initiator of this study was VIDA ? a privately owned concern operating in the value-adding process industry of forest raw materials. The aim of this study was to examine the type and amount of damages on Alvestakubb caused by the harvester head during the cutting process. The aim was also to compare the damages caused by different types of feed rollers and to evaluate the effects of temperature on damage occurrence.
Det talas om förändring : en studie av den svenska museivärlden
The Swedish museum world is a complex and disputed field. Changes are high on the agenda, but they are neither easy nor self-evident. This master thesis looks at how Swedish museum professionals discuss changes and how they envision museum work for the future. It is also an analysis of the current state of the field. We have made a critical discourse analysis of three recent projects; Svåra saker, Museum 2000, makten.nu and the debate articles from the journal Svenska Museer from 2000 to 2001.
Patienten och sjukhusbiblioteket. En diskursanalys av uppfattningar om sjukhusbibliotek och deras betydelser för patienten i tre svenska bibliotekstidskrifter
The aim of this Masters thesis is to study opinions about the Swedish hospital libraries and their activities for the patients, in a selection of Swedish library journal articles. The theoretical starting point is grounded in Laclau and Mouffes discourse theory. The empirical material consists of 43 articles from three library journals; Biblioteksbladet, Blänkaren and DIK-forum, published between 1990 and 2004. These are analysed through a reading scheme in four levels. In the empirical material two themes appear; the culture theme and the patient information theme.
Ethical impact on EU animal welfare policies : the example of Article 13
On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.
Att skapa fria, demokratiska och solidariska medborgare : En essä om att granska våra normer
This essay is about power, democracy, solidarity and equality in preschool. I examine three different situations to determine if I could have acted more sensibly in my interactions with the children. I portray: a ?children?s choice meeting? where children select an activity, a so-called emotional gathering and a dialogue at the lunch table about a popular movie that we plan to watch together afterwards. The purpose of this essay is to examine which norms and values form the basis of my actions, and if so, how these lead me to use my power to shape the children.I have chosen to use hermeneutic and norm-critical perspectives where I investigate and examine my norms and values and how I react and act, both consciously and unconsciously.
Felaktig Ritningshantering : Kartla?ggning av dolda kostnader kopplade till ineffektiv ritningshantering inom byggindustrin
This report, written by Ma?ns Ridze?n and Jonas Stenberg, presents the thesis carried out the spring of 2012. The authors met the first time in 2008, when they started their studies at Uppsala University. Since then they have completed various projects, both within and without the university. This study is based on a theory that was first conceived when Jonas Stenberg did his internship in the summer of 2010.
Svarta toner : Federico Garcia Lorcas Duendebegrepp och dess spår hos Göran Tunström
The aim of this study is to examine the language, used in parts of The day care report of 1968 (?1968 års Barnstugeutredning?). The day care report of 1968 was a public investigation appointed by the cabinet intended to prepare new policies on the part of the Swedish state. I focus on the change, which can be assumed to have occurred, when replacing the names ?day care? (?dagis/daghem?) and ?kindergarten? (?lekskola?) with the name ?preschool? (?förskola?).
Ombyggnation, från sågverkslokal till restaurang. antonio ziakoulis
Pharmaceuticals that are found in marine ecosystems are a threatening environmental concern, which is known to harm both animal and plant life. One of the reasons for this problem is that the waste water treatment techniques are not optimized to clear waste water from its pharmaceuticals contain. In this master thesis four Swedish treatment wetlands were studied, and their ability to reduce numerous pharmaceuticals in waste water. The four treatment wetlands that were studied were those in Oxelösund, Trosa, Nynäshamn and Eskilstuna. Two ecotoxicological tests and chemical analysis were used.
Verkligt värde i praktiken : En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.
RS 570 : Vägledning eller ej?
En av de mest grundläggande och viktiga grundsatserna i redovisningsteorin är den som behandlar fortlevnadsprincipen, företagets fortsatta drift. Enligt tidigare forskning har man kommit fram att going concern assumption inte har haft någon viktig funktion vid formulering av redovisningsprinciper, även om den har ansetts som det mest ?heliga? antagandet.När en revisor gör ett uttalande om ett företags fortsatta drift kan det få negativa konsekvenser, då intressenter baserar sina beslut på årsredovisningen och revisionsberättelsen. Ett negativt yttrande i revisionsberättelsen kan leda till en självuppfyllande profetia, vilket kan göra det intressant att utreda huruvida revisorerna upplever några svårigheter kring bedömningen av den fortsatta driften. Vidare ämnar vi undersöka om RS 570 ger tillräcklig vägledning i samband med revisionen, samt om det råder allt för stor försiktighet vid bedömningen.
Föräldrars upplevelser av att leva med ett barn med självskadebeteende : en litteraturbaserad studie med grund i analys av kvalitativ forskning
Deliberate self-harm are a growing problem among young people in Sweden. It's not only the child that suffers from the behaviour, even the whole family. Parent´s need the right support from the healthcare staff for their own wellbeing, but also to be able to give good support for their child. Par-ent´s experiences are of importance for the nurse in the healthcare of the child and their families. The aim of this study was to describe parent´s experiences of living with a child with a deliberate self-harm behavior.
Konceptframtagning av pelletsförråd
This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.
Ekologiska perenner - Lokalt och globalt : En Intervju- och Litteraturstudie
AbstractThe customer demand for ecological products has increased in recent years, within the garden industry this mainly concerns herbs and other edible plants. The organic trend is increasing and more people are aware of the environment and want to take responsibility for it through their purchases for their garden as well.In this essay the aim is to investigate customer demand and the possibility of selling organicperennial plants in eight garden centres on the Åland islands and in Gävle/Sandviken. I include two garden centres with an organic profile to get a wider point of view. I investigate the global market for organic perennials and look further into existing certification standards on the Swedish market today.The methods I have been using are interviews and a literature study.The study shows that the experienced demand for organic perennials is small in both of myinvestigated groups. The biggest motivation for starting to sell organic perennials would be to find a supplier of these plants and that more customer would ask for them.
Grundskollärares informationsbehov och informationsförsörjning: en intervjuundersökning ur ett rollperspektiv
This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.