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1029 Uppsatser om Integrated audit - Sida 54 av 69
Energikartläggning av integrerat massa- och pappersbruk
Målet med detta examensarbete har varit att utföra en energikartläggning på Nymölla Bruk med utgångspunkt i företagets be?ntliga energiaspektregister. Syftet har varit att tydliggöra hur energianvändningen på Nymölla Bruk ser ut. Bakgrunden till detta arbete är företagets deltagande i programmet för energieffektivisering i energiintensiv industri (PFE).I examensarbetet har en energikartläggning på Nymölla Bruk för år 2010 utförts. Fallstudien delades in i två steg där första steget i studien var att kartlägga energi?ödena in och ut från bruket.Andra delen av studien innefattade att kartlägga de interna processerna och deras energi?öden.
Cleaning process of abattoir wastewater with focus on bacterial pathogens
This study was conducted at the City Abattoir in Kampala, Uganda to evaluate the cleaning process, with focus on bacterial pathogens, in a pilot scale integrated bioprocess. This consisted of four steps: anaerobic sequencing batch reactors; aerobic/anoxic sequencing batch
reactors; a high performance temperature controlled methanogenesis digester and a constructed wetland. The objective was to determine if this type of cleaning process could be used to clean wastewater from abattoirs in a satisfactory way.
The indicator organisms for faecal contamination, Escherichia coli and Enterococcus spp. were used to investigate in what numbers bacteria could be found in the untreated wastewater and how much that was reduced in the different steps of the cleaning process. The water was
analysed for Salmonella to see if human pathogens could be found and could survive the different steps of the treatment process.
Det norska energideklarationssystemets konsekvenser för äldre byggnaders karaktärsbärande värden
Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.
Vem granskar vem?
Senast som revisionsplikten var föremål för aktiebolagskommitténs arbete var 1995. Skälet som angavs då för inskränkning av revisionsplikten var att revisionen innebar en kostnad för företagen. Vid det tillfället skedde inga ändringar då revisionsplikten ansågs förhindra ekonomisk brottslighet i framförallt de mindre bolagen med ett litet aktiekapital. Vid ett möte i mars 2007 betonade det Europeiska rådet kraftiga gemensamma insatser för att minska de administrativa bördorna för företag. Det betonades att små och medelstora företags kostnader för revision och redovisning är särskilt betungande.
E-hälsotjänster i praktiken : En studie av Mina vårdkontakter och Min hälsoplan
As an effect of increased living standards and improved health care, life expectancy has risen in many parts of the world. At the same time, welfare diseases such as diabetes and obesity increases. As the number of elderly and long-term sick rises, so will the medical care needs. E-health applications are often presented as a way to meet future medical and doing so within the scope of existing resources. By facilitating health communication and widen access to health services by offering them online, e-health applications encourages people to become more engaged in their own health, thus working proactively towards a healthier population.
Meditation : Effekter & Upplevelser
In this essay, the phenomenon and the concept "meditation" are treated. Meditation is a mental training technique where one develops the ability to choose where to put attention and ability to focus. Techniques for meditation is used individually of people who wants to develop themselves as persons and in therapeutic aims of professional within the field of psychology in order to help people to find solutions of problems within themselves. The aim with this essay were to do a qualitative study in order to see how possible effects of meditation influences daily life of contributory practisian's. Issue has been as follows; which effects have one regularly conducting of meditation on people and their lives? Interviews with four experienced meditators were done in India and the material were analyzed afterwards with the aid of thematic analysis, furthermore in order to link the results with clinical research and established theories about meditation.
Socialpedagogens syn på sin roll, delaktighet och lärande : En studie om socialpedagoger som arbetar på särskilt boende
Syftet med uppsatsen är att beskriva och kartlägga hur socialpedagoger arbetar på särskilt boende. Studien belyser hur delaktighetsbegreppet är kopplat till lärande i vardagliga situationer för personer med funktionshinder. Studien fokuserar på begreppen delaktighet och lärande samt hur socialpedagoger arbetar med detta. Frågeställningarna som besvaras är: Vad är socialpedagogernas roll på gruppboenden? Hur arbetar socialpedagoger för att få brukaren delaktig i vardagliga situationer på gruppbostäder? På vilket sätt arbetar socialpedagoger med att främja brukarens lärande i vardagsarbetet på gruppbostäder? Metoden i studien utgår från en kvalitativ ansats med grund i ett fenomenologiskt perspektiv.
Tonårsflickors val att avbryta eller fullfölja en behandling
Summary:Teenage girls? choice of dropping out or complete a treatment.The purpose of this study is to investigate, from a client?s perspective, why teenage girls (age 13 to 17) drop-out or complete a treatment at Familjehuset in Karlstad, Sweden. We also want to investigate if the teenage girls? experiences coordinate with the social workers opinion of why the teenage girls choose to drop-out or complete the treatment. Earlier research shows that many factors influence the client?s choice.
Revisorernas kostnad av att utge en going concern- varning
De uppgifter som revisorn presenterar i sin revisionsbera?ttelse bo?r intressenter och fo?retag ha fo?rtroende fo?r. Revisorn ska vara en oberoende la?nk mellan intressenter och fo?retag. La?saren fo?rva?ntar sig finna eventuella ekonomiska problem i a?rsredovisningen.
Effekten av nutritionsbehandling på funktionell återhämtning efter stroke, en systematisk översiktsartikel
Sahlgrenska Academy at University of GothenburgDepartment of Clinical NutritionAbstractTitle: The effect of nutritional treatment on functional recovery after stroke, a systematic reviewAuthor: Ingrid Blankenau and Amanda LindbladSupervisor: AnneMarie GrönbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTS Type of paper: Examination paper, 15 hpDate: April 13, 2011Background: Every year 30 000 people in Sweden suffer from stroke. This costs society about twelve billion SEK. Many stroke survivors experience functional impairment which may lead to difficulties for them to meet their nutritional needs. Nutritional treatment is important in the recovery process after stroke as malnutrition increases the risk of complications.Objective: To investigate the possible effect of nutritional treatment on functional recovery after stroke.Search strategy: The search was conducted in the databases PubMed, Scopus and Cochrane by using the English keywords stroke, nutrition, rehabilitation, functional outcome, recovery, acute stroke, ischemic stroke, ischemic acute stroke, nutrition therapy, brain hemorrhage, functional recovery and nutritional rehabilitation.Selection criteria: Studies published before 2001 conducted on human subjects who suffer from stroke where they measured functional capacity and did a nutritional intervention, written in English, Swedish or Norwegian, and did not have to be requested from the library.Data collection and analysis: A systematic search was performed in PubMed. Studies which had an interesting heading were examined and abstract read.
Implementering av verksamhetsbaserad arkivredovisning i statliga museimyndigheter
The change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.
Bolagskodens påverkan på intern och extern revisor
In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.
När magin blir synlig : En studie i hur- och om svenska företag inom turist- och upplevelseindustrin kommunicerar enhetligt med hjälp av berättelser, värden och visioner
Titel: När magin blir synlig - En studie i hur och om svenska företag inom turist- och upplevelseindustrin kommunicerar enhetligt med hjälp av berättelser, värden och visioner Författare: Liivi Lepisk & Elias RosellHandledare: Josef PallasSyfte: Syftet med uppsatsen var att synliggöra hur och om svenska företag inom turist- och upplevelseindustrin kommunicerar enhetligt med hjälp av berättelser, värden och visioner, både internt riktat till medarbetare som externt riktat mot framtida besökare. Frågeställningarna som ska besvaras är: Arbetar svenska turist- och upplevelseföretag med enhetlig kommunikation genom berättelser, värden och visioner? I så fall hur? Avspeglas de värden och berättelser som kommuniceras internt även externt?Metod/Material: Insamlandet av material skedde med hjälp av sju kvalitativa intervjuer. Intervjuerna hölls semistrukturerade med sju respondenter som aktivt arbetar med kommunikation på respektive företag.Resultat: Undersökningens resultat och analys visar att organisationerna använder sig av olika fastställda och spontana strategier för att kommunicera. Uppsatsens fokus utgick ifrån berättande, värden och visioner och det som framkom var att detta framförallt används inom företagen för att öka sammanhållningen i gruppen och för att skapa ett starkare band mellan ledning och medarbetare internt.
Utveckling av mobilapplikation
The company System Andersson is developing systems for controlling materials and production in industries. They want to add a new service, where parts of those systems are accessible through cell phones.In this paper we are investigating which technology are best suited for this kind of application. And then we describe how we are developing a prototype fort this application, based upon that technology. After investigating technologies such as Java ME, Microsoft Silverlight, and web applications we settled upon building the system as a web application, customized for a mobile environment.To build a web page which is readable by many different cell phones we use the markup-languages which are developed for cell phones. We put much effort in reading about the standards and recommendations for the mobile web, produced by the organizations W3C and OMA.
Analys av off-design prestanda för ett absorptionskylsystem
This master thesis project at KTH is performed in the Mechanical and Aerospace Engineeringdepartment at University of Florida (UF). The thesis is a small part of a gas turbine researchproject where a vapour absorption refrigeration system (VARS) and a high pressure regenerativeturbine engine (HPRTE) are integrated together. The main objective is to build a computermodel of the VARS. The computer model is supposed to be used to analyse the off-designperformance of the VARS and should also be easy to integrate as a subroutine in a more complexsystem model. To model the VARS some knowledge of the absorbent/refrigerant mixture had tobe well known, in this case a mixture of ammonia and water.