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733 Uppsatser om Independent accountant - Sida 26 av 49
Skogs- och energibolagens attityd till förnybara drivmedel vid upphandling av transporttjänster i norra Sverige
Sweden's government is dedicated to the goal of having a vehicle fleet that is independent of fossil fuels by 2030. Achieving these goals requires, among other things, new types of fuel that give lower net emissions of carbon dioxide. The present market includes stations offering lowlevel blends of renewable fuels in conventional diesel as well as some stations offering renewable fuels only.
The purpose of this study is to survey purchasers? attitudes to the use renewable fuels in roundwood and bioenergy transport in forest- and energy companies.
The study was based on qualitative interviews through a combination of face-to-face meetings and telephone interviews with each sample group. The total number of respondents was ten (10), consisting of five (5) from forest companies and five (5) from energy companies.
Transport service purchasers were generally positive to renewable fuels and considered these necessary in the future.
Att lära sig svenska i Spanien : En kvalitativ studie om lärarnas resonemang kring elevers utveckling av det svenska språket vid en svensk utlandsskola
The aim of this paper is to investigate how teachers in Swedish schools abroad reason about their work developing the Swedish language as the students live in a non-Swedish speaking country although going to a Swedish school. Furthermore the study intends to examine the teachers' attitudes towards the impact the Swedish language has upon the school. Research questions:What thoughts do the teachers signify in reference to the language development of the students?How do the teachers reason about the role of the Swedish language in the school?In order to answer these questions, qualitative measures has been used in terms of observations and interviews. The study is based upon a social constructivist perspective with the idea that reality is socially constructed.
Generationsskiften inom skogsbruk och deras konsekvenser för naturvården
The attitudes towards nature conservation in forestry are based on the individual forest owner. The theme of the interviews is the opinion on nature conservation in forestry. The purpose of this study is to identify if there is any difference in attitude to nature conservation in forestry according to the age of the forest owner. The study discusses different factors that affect the private forest owners consideration of nature conservation and give an insight in different generations attitude to nature conservation. Other topics that are discussed is if future change of generation will change the consideration of nature conservation in Swedish forestry and what is needed to enhance the interest in nature conservation among forest owners.This study is the result of interviews with a number of forest owners in the county of Uppsala, Sweden.
Förhandlingslösning som alternativ till fortsatt militär kamp : en studie av två irreguljära parters val
The Swedish Armed Forces tend to ask themselves if it is sufficiently multinational interoperablefor participation in international operations. An equally valid question today should be whether theSwedish Armed Forces are sufficiently nationally / internally interoperable, between their branchesof service, to be able to conduct independent operations based on the joint warfare theory.The lack of ability to joint warfare in the armed forces in general and the Swedish Armed Forcesspecially constitutes the essay´s fundamental problem. By using Codners and Sjöbloms custominteroperability theory, the Swedish Armed Forces documents were analyzed to highlight anyweaknesses related to joint warfare and national interoperability between Ground and Air Forces.The survey shows weaknesses linked to the custom theory and Swedish Armed Forces governingdocuments. The ability of a national interoperability is limited between Ground and Air Forcestoday, mostly because of weaknesses in the Swedish Armed Forces strategic concept which doesnot describe the importance of joint warfare at all levels sufficiently. This leads to deficienciesreflected in doctrines, regulations, technology, techniques and exercises.
Skolbetygens roll i den sociala reproduktionen : Gymnasieelevers upplevelser av betyg och livschanser
The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.
En korrelationell studie om beröringsundvikande, hierarkier och kränkning bland intagna vid en sluten kriminalvårdsanstalt
The aim of this investigation was to assess if there was a correlation between touch avoidance and hierarchical position, perceived degradation, number of years spent in jail and age amongst men at a correctional institution. In addition, a possible correlation between hierarchical position and the amount of perceived degrading treatment was also explored. In the collection of the data a questionnaire containing 27 open and closed answer alternatives was utilized. A multiple regressional analysis was conducted to find possible correlations between touch avoidance and the other underlying variables. Also an independent t-test explored the possible effects of the control variables: place of birth and girlfriend.
Ämnena Bild och Musik ur ett historiskt perspektiv
This research project is about how the subjects` art and music has been described under the 20th century in the Swedish school until today. The purpose with this research project is to do a text analysis that describes these subjects now and the last century, to illustrate the differences between today and the last century. Hence the size of this subject I have chosen some random samples out of the 20th century until today. I started to take these random samples from the first lyric I found about these subjects, and continued with these random samples in other lyrics from the middle of the 20th century until the year 2006. I just took these random samples from what I had found because I did not found some lyrics from earlier period of the 20th century.
Preaching to the choir? A Comparison of Fiscal Forecasts by Governments, Fiscal Policy Councils and the European Commission in the European Semester Framework
The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.
Vilken påverkan har arbetsmarknadens institutioner på arbetslöshet? : en ekonometrisk jämförande studie av kapitalstock och arbetsmarknadsinstitutioner
This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.
Analys av spänningsstabilitetsberäkningar i det svenska elsystemet
Numerical simulations play a vital role in both static and dynamic stability assessment of electric power systems and the foreseeing of voltage collapse. Simulations performed by Svenska Kraftnät(SvK) are mainly done in the specialized voltage collapse predicting software tool, SPICA and the more all?purpose software tool, ARISTO.The grid operators at SvK use SPICA to predict the maximum transfer limit at specified sections (in this report the section in concerns is the southern part of Sweden i.e. interface1 4). SPICA is mainly used as an online application by using actual states from the grid, these states update every quarter of an hour.This thesis is a continuation of the master thesis SPICA ? ARISTO JÄMFÖRELSE by Jakob Katzman and Johan Fält.
Behandlingsmetoder och amningsförekomst vid bröstböld
Bakgrund: Amningens fördelar för mor, barn och samhälle är välkända. En komplikation vid amning är bröstböld. Medvetenhet om fördelar och nackdelar med olika behandlingsmetoder vid bröstböld och deras inverkan på fortsatt amning är viktig.Syftet: Att studera behandlingsmetoder och amningsförekomst vid bröstböld.Metod: Retrospektiv design från en journalgranskning genomförd på Södersjukhuset mellan januari 2006 och september 2008. Statistiska analyser genomfördes med Chi-två test, Independent samples T-test samt Fishers exakta test.Resultat: Totalt 139 kvinnor med bröstböld behandlades med nålpunktions-, pigtail- eller dränagebehandling, eller en kombination av dessa. Sextiotre procent pigtailbehandlades enbart och dessa behövde i mindre omfattning sjukhusinläggning jämfört med ej enbart pigtailbehandlade, samt resulterade i större andel av ett till tre sjukhusbesök.
Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?
Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..
Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Riskbedömning av miljö- och hälsoeffekter efter järnhanteringen i Strömsbergs bruk
Risk assessment of effects on the environment and health outcome caused by the iron industryLina LöfqvistIn Sweden you can find lots of contaminated areas, which can create problems for both humans and nature. To reduce the long-term contamination grades, Naturvårdsverket have created a report with regard to the contaminated sites. This builds on the ?Method for Inventories of Contaminated Sites? which is abbreviated MIFO. The aim of MIFO is to achieve better environmental planning in Sweden.
EU:s påverkan på västra Balkan : Det regionala samarbetet Ett fall av europeisering?
The general aim of this paper is to describe how the European Union can affect and transfer their conditionality politics to the Western Balkan countries. A specific purpose of this study is to describe and explain what we in this paper consider to be a specific additional membership criterion, regional cooperation that has been especially designed for this region. The point of departure for this paper is Europeanization theory that will be used to study the European Union?s impact on non EU-members in Europe. The theoretical Europeanization mechanisms are taken from Heather Grabbes ?Europeanization model?.