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3905 Uppsatser om Internal control - Sida 56 av 261

Är GPS-styrning lönsamt :

GPS is perhaps the future in agriculture. The next years will show it but the precision becomes only better and better and the number of users becomes only more and more. This work shows experiences from today's users and how the profitability can be improved on a farm with normal plant cultivation. The aim is to show how big the actual advantage can be to have a GPS and how good precision there is with the equipment. John Deere and Trimble are the big producers of GPS equipment to the agriculture.

Riskkapitalägande i den svenska välfärdssektorn - kortaste vägen till (skatte-)paradiset

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

KONSTRUKTION AV AUTOMATISERAD SKYDDSANORDNING FÖR ABB / JOKAB SAFTEYS STAKETSYSTEM

This thesis is basically a design project aimed to find a safe and reliable automatic safety device, which is designed to be suitable for highly automated industrial situations. This device fits with ABB / Jokab Safety?s fence systems. These are built up around machines to create safety distances. The automatic protection device assist the operator in situations when loading or going in and out of the danger zone.

Stressupplevelse hos studenter : Relationen mellan stressupplevelse, kontrolluppfattning, socialt stöd och fysisk aktivitet

Studenter i Sverige har visats vara en utsatt grupp för stress i samhället. Tidigare forskning har påvisat att en lägre stressupplevelse kan prediceras av individens kontrolluppfattning (locus of control), tillgång till socialt stöd och fysiska aktivitetsvanor. Studiens frågeställning gällde om kontroll-uppfattning, socialt stöd eller fysiska aktivitetsvanor var den starkaste prediktorn för en lägre stressupplevelse hos högskolestudenter. En enkät-undersökning mätte 119 högskolestudenters stressupplevelse, kontroll-uppfattning, sociala stöd och fysiska aktivitetsvanor. Enkla- samt multipla regressionsanalyser visade att kontrolluppfattning var den starkaste prediktorn för en lägre stressupplevelse hos studenter.

Basel II - Det nya kapitaltäckningsregelverkets påverkan på de svenska nischbankernas kredit- och riskhantering

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..

Otydliga rekvisit i BrB 4 kap. 1 a § om människohandel : Tolkningsproblem i frågan om kontroll och otillbörliga medel

The thesis will discuss the interpretations of the two requisites; Control and improper means in the paragraph concerning trafficking in human beings, who can be find in the Swedish penal code chapter 4, section. 1 a. This paragraph is worded in a way that indicates that the paragraph is misinterpreted and that it is therefore hard to proof that the present requisites have been used or fulfilled. However, Sweden has by accepting international legal framework committed itself to do anything in its power to prevent, suppress and punish trafficking in persons. The interpretation of the paragraph has shown that the difficulties have mainly depended of its indistinct formula.A new review published in April 2008 shows that the paragraph should be afforded a new wording, and therefore contain new requisites.

Effect of vortex-processed water on tomato (Solanum lycopersicum) plants

This pilot study examined whether treatment with Vortex Process Technology (VPT) of the irrigation water used on tomato (Solanum lycopersicum) plants had any effect on plant growth. In a block experiment, with two blocks comprising 12 vases containing 1 L water and two tomato plantlets, treatment in which, nutrient solution was based on Vortex-treated water was compared with an control using untreated water. All vases were kept in a static aerated culture system in a daylight chamber for four weeks. The results showed that the effect of the two blocks exceeded the effect of vortex treatment in terms of leaf area and weight of fresh and dry matter. Plant height, stem width and internodal length were significantly different in tomato plants grown in Vortex-processed water compared with the untreated control.

Styrning av humankapital utifrån Simons Levers of Control ? ny kärna, nytt analysområde

Företag idag söker ständigt nya och förbättrade konkurrensfördelar, som är en konsekvens av den snabba och ökande globaliseringstrenden. Ett viktigt grundincitament för att skapa dessa fördelar samt bemöta omvärldens föränderlighet och krav har bidragit till att allt större fokus riktats mot behovet av en bred kompetens, det vill säga ett utvecklat humankapital, inom företag. Humankapitalet är en av de mest betydelsefulla grundpelarna i ett företag då företaget är beroende av de anställdas kompetens och innovationsförmåga. Det är således viktigt att ett företag styr humankapitalet på ett sådant sätt att det når en stärkande eller förädlande effekt. Ett sätt för att strategiskt styra förädlingsprocessen av humankapitalet är att nyttja Simons Levers of Control, vilken även går under benämningen Simons styrmodell.

Nätverk och öppen innovation: ? En analys av innovation i samarbete över företagsgränser

The purpose of this thesis is to analyze and identify a selected number of key factors in successfully implementing open innovation. More precisely, it looks at how value is maximized using open innovation practices. The scientific approach taken is based largely on the network perspective, which puts relations to other companies in focus. An extended view of the resource based view (RBV), different from the traditional one by taking also external resources into account, is in addition central to understanding the use of external resources to create internal value. The two main research questions strive to look at how the company locates relevant partners and what the relations that are established with these partners should look like to get the most of open innovation.

Kuratorers personliga upplevelser av stress och coping på ett akutsjukhus i Stockhol

AbstractTitle: Welfare officers personal experiences of stress and coping in an emergency hospital in StockholmThe purpose with this study was to describe how welfare officers in an emergency hospital experienced stress in their workplace and what coping strategies they used. Through qualitative interviews the welfare officers thoughts and experiences were examined. The result showed that welfare officers experienced some stress at the workplace; this was related to lacks in the organization, heavy workload and short of time. The most commonly used coping strategies were social support, physical training, short breaks during the day to handle the stress at work. The conclusions of this study was that factors that reduces stress for welfare officers who work at emergency hospitals was a functioning organization and management, the ability to control and at some levels effect their own work, to have guidance and other opportunities to ventilate with co-workers.

Förekomst av penicillinkänslighet hos blododlingsisolat av Staphylococcus aureus

Staphylococcus aureus is the most clinically important Staphylococcus species and is associated with high mortality in patients with positive blood cultures. S. aureus bacteria may cause a variety of disease manifestations ranging from minor skin infections to life-threatening conditions such as pneumonia, meningitis, osteomyelitis, endocarditis, toxic shock syndrome (TSS) and sepsis. This microorganism belonging to the gram positive cocci may also be part of the normal flora. In Sweden, penicillinase-stable penicillins are the primary alternatives to treat S.

Kvalitetsarbetet i Nacka : En fallstudie av kundvalsmodellen inom äldreomsorgen

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.

Geografiämnet på gymnasienivå : En undersökning om geografilärarens koppling till läroplan och kursplan i undervisningen samt dennes undervisningsformer

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

?Poor, fucked-up, kinky, philanthropic Christian Grey? : en studie i maskulinitet och fantasier om manlig sexualitet i romansviten Fifty Shades of Grey

The current paper is a study of the character Christian Grey in the EL James trilogy Fifty Shades of Grey. The main aim is to find out how masculinity, sexuality and gender are constructed in this erotic fantasy. More over terms as femininity, unmanliness and gender have relevance to the study. Several studies have been done on romance novels and Harlequin in particular from a gender perspective, but few of them from a masculine point of view. Hence, no earlier study has been done on Fifty Shades of Grey with masculinity studies as the main tool of masculinity, or with theories of romance.

Studenters hälsa vid Växjö universitet : ? en studie med KASAM, symtom och krav-kontroll-socialt stöd som utgångspunkt

The aim of this study was to examine the relationship between gender and self reported symptoms (physiological and psychological) and sense of coherence (SOC) and Job Demand-Control-Social support (JDCS). The sample consisted of 360 respondents (nfemale= 261, nmale= 99), in the ages between 19-53 (M=25,57, SD=5,77), all students from Växjö University. A quantitative work method was used in the study; data was collected using questionnaires that consisted of self-reported questions, based on three parts: A modified symptom checklist, SOC 13 and a modified JDCS questionnaire. The result of our study showed that both SOC and JDCS had an effect on self-reported symptoms but there were no interaction between SOC and JDCS. No significant gender differences were found regarding the level of SOC.

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