Sökresultat:
733 Uppsatser om Independent accountant - Sida 4 av 49
Framtidens Hus
The company Sol & Energiteknik wanted to examine the possibility to make a standardhouse totally energy independent. Based upon this I have, during the spring of 2007,examined the possibilities available at the market today through litterature studies, contactwith several companies and reading reports at the internet.The first thing to examine has been to determine the energy consumption for a standardhouse, and find out if there are better technologies to be used for energy conservation.My conclusion in this matter is that there are possibilities today for building a house moreenergy efficient.When I had reached the point at which my design for the house was decided, I also hadto choose the different products to use to produce energy as well as to store that energy.To produce heat and electricity to the house I decided to use a wind turbine and a solarwater heater.The most difficult part of designing a house that is energy independent is that theproduced energy must be stored somehow. Storing the heat is relatively easy beacuse theheat can be stored in a large water tank. The electricity is a bigger problem beacuse itmust be stored in batteries, which today are too expensive to be used in a standard house.In the future producing and storing hydrogen might be used to produce electricity, buttoday that technology is both expensive and not tested enough.My final conclusion is that a standard house can not be built to be totally energyindependent today, unless it is very expensive to connect the house to the electricitynetwork. As an alternative solution I came up with a proposal for a house which isconnected to the electricity network and have some amount of own produced energy.This house prooved to be a good investment if you choose to build it today, and it couldbe a very good investment in the long run beacuse energy prices increase every year..
Varför kommer inte fler kvinnor upp i hierarkin och gör karriär inom revision? Är det en tidsfråga eller finns det ett glastak?
The number of women in Swedish firms of accountant is not lower then the number of men, but when we compared the number of chartered auditors, the number of women are low compared to men. This is connected to the public debate that is mainly emphasising that there are no differences between men and women and therefore the sexes should be treated equal. The method used is a qualitative study and the primary data was collected through interviews. The respondents consist of members, women as well as men, from eighteen auditors in Malmö and Kristianstad. The result shows that both male and female characters are needed in the work on the firm of accountants.
Vårdvalet - Val för alla? : Granskning av fördelningen av vårdcentraler före och efter vårdvalsreformen
This master thesis is an analysis of how the amount of health centers per inhabitant has changed since the Swedish government implemented a new health care reform in 2010. The reform implies a free choice of health centers in the Swedish regions and opens up the market for private firms. The purpose of the thesis is to study the effects of the different financing systems toward the health centers in the regions. The models are based on theories of the need of health care. Two of the independent variables which are studied are income and age.
Samverkan mellan polis och socialtjänst -en samverkansmodell
The purpose with this study is to examine what kind of support there is for school libraries at the selected independent upper secondary schools and how these schools ensure that libraryservices is available to their students and their teachers. The purpose is also to examine what attitudes the administrators of the schools have to school libraries and teaching in information seeking. A qualitative method with interviews was used to fulfil the purpose. As a theoretical basis of the study Loertschers taxonomies of the school library media program and Limbergs three levels of pedagogic research were used and the interviews were analysed with these two theoretical frameworks as a background. The result of the study showed that neither one of the three examinated schools has a school library which means that they use the public library instead.
Lagen om revisorns anmälningsskyldighet vid misstanke om brott : Fungerar lagen i praktiken?
Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem.
Lagen om revisorns anmälningsskyldighet vid misstanke om brott : Fungerar lagen i praktiken?
Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem.
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.
En studie av samarbete i arbetslag under omorganisation
AbstractThis paper will examine the co-operation culture in teacher work teams in a primary school currently undergoing reorganization in the Stockholm region. This inquiry is based on qualita-tive interviews with teachers and work team leaders, and is aiming to answer how teachers co-operate during the reorganization process, to find the factors that affect co-operation. Our results show that the two teams practice communication, leadership and participation very differently. Currently there are clear differences in the work team?s tendency to develop and to work with the reorganization process, pedagogic methods, social and emotional awareness and ideological beliefs.
Kampen mot kedjorna : En kvalitativ studie om hur en enskild, nischad klädesbutik utmärker sig genom sin marknadskommunikation
The purpose of this study has been to create a communication plan to use at the launch of an independent fashion store and give a current storeowner an overall picture concerning which communication aspects to use during his ongoing business. To fulfill our purpose we have targeted one important question, which is: Which communication fields are the most important to use, when you are about to launch an independent fashion store. For this study we have used a qualitative approach in which we have conducted eleven personal interviews with people who has a strong understanding in communication regarding to this type of business. Most of our respondents are currently working actively with communication because they are active in retailing.The remaining respondent has a strong experience in the field of communication. In the final chapter we present our conclusions of the study. We have found the main factors in a communication plan, which is most important for a storeowner. Which are the most important communication parts for the owner to focus on before he launches the store? The basic need of knowledge in social mediaDevelop a unique concept to differentiate yourselfUnderstand the nature of networks and relationshipsThe relevance of store layout and sensory marketing which is an important tool when you need renewal and develop your concept.
UTVECKLING AV ETT ANVÄNDARVÄNLIGT OCH SÄKERT INFORMATIONSSYSTEM
This thesis has been performed at the system development company Verendus System AB, together with the home care company Basic Care Unit (BCU).The thesis has consisted of developing a web based informationsystem for BCU in which they can administrate their business. At the time of writing this thesis, BCU was using a windows-application to administrate their activities, which was both costly aswell as resulting in an unnecessary burden. The aim the thesis has thus been to create a platform-independent information system that simplifies and streamlines BCUs work by being user-friendly aswell as imposing some simplifying features.The students has been developing the system by the help of a work method they themselves developed. The method consisted of working in several iterations that each had several milestones. The method resulted in the students knowing easily when each iteration was finished or not.The thesis resulted in a working platform independent prototype.
Debatten om de oberoende biblioteken på Kuba 1998-2001. Tre biblioteksrelaterade organisationers syn på de kubanska biblioteken och intellektuell frihet.
During the late 1990s a movement with the intention of forming independent libraries emerged on Cuba. They were seen as an alternative to the public libraries which were supposed to be suffering from censorship by the Cuban government. The purpose of this thesis is to compile and bring structure in a debate regarding public libraries on Cuba and what have become known as independent libraries. In this thesis a textual analysis has been approached for examining articles, websites and reports concerning what attitudes and position the library support organizations Friends of Cuban Libraries FCL, Cuban Libraries Solidarity Group CLSG and IFLA/FAIFE have regarding the two different library types. These positions is throughout the survey connected with the concept of intellectual freedom.
Komvuxstuderandes informationssökning
The purpose of this study is to examine how adult students, studying at an upper secondary school for adults, search for information for their independent tasks in different subjects. These independent tasks are frequent in most subjects and are a part of the ?investigation-work?. For most adult students this is a new way of learning. Fifteen qualitative interviews with adult students have been conducted.
Nya direktiv för små aktiebolag? : - ett ägarperspektiv
Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.
IDQ Viewer: För enklare Visning av Databasstruktur : Viewer : För enklare Visning av Databasstruktur
The social community is structured around data, a lot of that data is stored in different types of databases. The meaning of this essay is to develop an interactive tool that will change the way database visualization is done, and also to research in which fields a tool of this type can be used. With the help of different methods we discovered areas where it could be of use, such as; presentation of a database, development and documentation of a database. The primary goal of the prototype was to make viewing of database structures easier, even people without prior database knowledge should be able to understand the structure. During the development we used prototypes.
Fristående gymnasieskolor och skolbibliotek. En kvalitativ studie av fristående gymnasieskolors inställning till skolbiblioteksservice och undervisning i informationssökning.
The purpose with this study is to examine what kind of support there is for school libraries at the selected independent upper secondary schools and how these schools ensure that libraryservices is available to their students and their teachers. The purpose is also to examine what attitudes the administrators of the schools have to school libraries and teaching in information seeking. A qualitative method with interviews was used to fulfil the purpose. As a theoretical basis of the study Loertschers taxonomies of the school library media program and Limbergs three levels of pedagogic research were used and the interviews were analysed with these two theoretical frameworks as a background. The result of the study showed that neither one of the three examinated schools has a school library which means that they use the public library instead.