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3926 Uppsatser om Group auditor - Sida 56 av 262

Persontäthet vid utrymningsberäkningar : Köpcentrums persontätheter

The aim of this study is to evaluate whether the value of occupant load is over or under estimated when the Swedish general value for department stores, 0,5 person/m2, is used for dimensioning shopping centers. The data that was analyzed derives from seven shopping centers and one department store. A conservative method was used to calculate the occupant load factor. The analysis shows that two groups can be discerned: one group that is characterized by a lower occupant load factor that does not exceed 0,3 person/m2, and one group with a higher occupant load factor. Shopping centers with a higher occupant load factor are located centrally in large urban areas.

Pensionären och paddan : En studie av pensionärers upplevelser av läsplattor

Portable IT devices such as laptops, smart phones and computer tablets are becoming ever more ubiquitous. At the same time, the population of the Western world is growing older, with aging bringing about changes with regards to individuals' physical and mental capabilities. These facts raises important questions about how well suited these devices are for use by elderly people. This study focuses on the cognitive aspects of the devices' usability, using the concept of mental models to analyze the users' understanding of a computer tablet. It also draws upon theory of graphical user interfaces in its analyses.

Möten med historia : En intervjustudie om hur åtta elever ur årskurs nio möter historia i sin vardag utanför skolan

The main purpose of this paper is to examine how students in school year nine in the Swedish school come in contact with history outside of the school context. The paper also focuses on, if and how the students consider the contact with history as something different than, or similar to the history education that takes place during school hours, the student´s interest in history will also be examined. To gather the student?s opinions on these subjects, I have done interviews with eight students divided into two groups, with one group consisting of four girls and one group with two boys and two girls. The interviews took place at the students school located in a smaller city in Värmlands län, Sweden.

Det ätstörda samhället och det sociala arbetet : En kvalitativ studie om ätstörningar ur ett sociokulturellt perspektiv

The main domain in which eating disorders are defined is medical, whereas socio-cultural perspectives are less common. Because social workers seeks to explain different problems taking societal factors into account, we asked ourselves if social workers have a way of understanding eating disorders, that is different from a medical point of view. Two focus group interviews were conducted; the one composed by social workers with experience of working with eating disorders, and the other by social workers without that experience, which enabled comparisons. The interviews were analyzed using socio-cultural and feminist perspectives. The result showed that the social workers use socio-cultural perspectives in explaining eating disorders.

Revisorns oberoende : Kommunens förtroendevalda revisorer

Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

Hylshantering samt flödesanalys

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.

Effekter av kolhydraträkning vid diabetesdebut hos barn och ungdomar : En registerstudie

Abstract Aims and objectives. To examine whether an intervention with carbohydrate- counting at onset of type 1 diabetes in children, has had any effect on metabolic indicators such as HbA1c , BMI-sds and total daily insulin / kg, 2 months and 1 year after onset by age and gender .Background. The pediatric department at the university hospital of Norrland in Umeå (NUS), has since several years a higher average HbA1c among children 0-17 years, compare with pediatric departments in the rest of Sweden.  Therefore, in autumn 2011, an intervention was made to teach children with diabetes and their parents to count carbohydrates from the onset of diabetes. Using this method they can regulate their insulin doses depending on the amount of carbohydrates they are eating.Design. This is an empirical registry study done on the basis of a quantitative method.

Effects of rubber alley flooring on cow locomotion and welfare

This study investigated the effects of rubber alley flooring on cow locomotion, claw and leg health, production, cleanliness, grooming behaviour and cow exclusion rate in a free stall herd. The study was conducted in a new dairy house with a rotary milking system, with a matched group of cows on traditional scraped concrete alleys used for comparison. All claws were trimmed and lesions recorded at the beginning and end of the 4-month study. Locomotion, claw and leg health, behaviour and hygiene were observed and scored at regular intervals during the study. The results showed that cows on rubber alley floors displayed significantly (p.

Talet hos femåriga barn med läpp-käk-gomspalt: En jämförelse mellan internationellt adopterade barn och svenskfödda barn

This retrospective study aimed to examine differences at age fivebetween twenty-six internationally adopted and twenty-six Swedish-bornchildren with cleft lip and palate regarding age of surgery, speech andintervention. Correlation between age of surgery and speechvariables andgender differences was examined. Blind assessment of audio recordedsentence repetition or naming of words was performed by two speechpathologists. Soft palate was closed significantly later for the study groupthan the control group. Age at closure of hard palate did not differ.

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.

Septisk tenosynovit i kotsenskidan hos häst : en retrospektiv studie av 21 hästar

Septic tenosynovitis involving the digital sheath is a relatively common problem in the horse and the prognosis has been considered as poor. However, there are only few studies confirming this. The purpose of this study is to increase the knowledge about the prognosis for septic tenosynovitis in the digital sheath. The literature indicates that half or a bit more than half of the treated horses will return to previous use. The recommended treatment is debridement of the wound, lavage and sometimes application of drains and broadspectrum antibiotics. The prognosis is considered as worse when the infection is established.

Hur är ungdomars förhåll-ningssätt till krogbesök? En kvalitativ intervjustudie

This paper is about finding out why minors are visiting pubs, and what it is that determines which pubs they opt to visit. To catch this, a qualitative approach is applied, specifically Fo-cus group interviews. There are interviews with a total of 10 informants. The informants come from two different schools in Gothenburg. There are six boys and four girls.

?DET ÄR JU MYCKET HUR MAN SKA VARA FÖR ATT PASSA IN SOM TONÅRING, OCH DÅ SPELAR JU NORMERNA I MEDIA ROLL FÖR HUR MAN TYCKER OM SIG SJÄLV? -En studie om Tv´s påverkan för ungdomars identitetsskapande

In this thesis we have examined if some young people's identity is influenced by television programs. We chose to illustrate this from a gender perspective and have made use of social construction theory. We did group interviews with 13 youngsters, in three groups, to find out how much insight they had in what they watch, if they believe that they are affected and how they believe that gender roles in television programs often look. Our questions are: Does young people's identity take influence of the TV program? How? Creates a social construction of gender in the television programs that young people are watching? Is there awareness among young people on what they watch and how is this in this case out? Important to emphasize is that our results are not necessarily representative of youngsters in general when we only had the opportunity to interview a few.

Ip-telefoni med Skype som ett alternativ till PSTN för privatanvändare

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security.

?Närmast i tiden är det ju blåssidan som gått ned.? : En studie om musiklärares och rektorers syn på barns instrumentval och kommunala musik- och kulturskolors rekryteringsmetoder

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

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