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3639 Uppsatser om Level of assurance - Sida 20 av 243

Utvärdering av koldioxidmätaren Vaisala GMP343 samt sambandet mellan grundvattennivå och koldioxidavgång från torvjordar

The research group Soil and Water Management at the department of Soil and Environment at theSwedish University of Agricultural Sciences in Uppsala are studying greenhouse gas emissions fromcultivated peat soils. To measure carbon dioxide emissions from peat soils in the field the researchgroup are now using two portable carbon dioxide meters (Vaisala GMP343). For practical reasons,they plan to acquire a new type of automated field meter. The aim of this study is to evaluate thepresent meters to see how environmental conditions and instrument settings affect the results,which is meant to facilitate the introduction of the new field meter when the meters needs to becompared. As a part of the study the relationship between groundwater level and carbon dioxideemissions from peat soils will be investigated.The evaluation of the two carbon dioxide meters was made by connecting them to one single airtightsystem, with the aim of creating identical measurement environments.

Den internationella redovisningens framtida roll i Sverige - IFRS på bolagsnivå?

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Begreppet "upphandlande enhet" enligt lagstiftningen om offentlig upphandling

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

Kvalitetssäkringsproblematik i den privatiserade svenska familjerådgivningen

The purpose of this article is to examine issues concerning quality assurance in the Swedish family counselling. To obtain the purpose following factors have been analysed: what kind of requirements/criteria are put on the companies/practitioners, what the respondents think about the lack of common standards and criteria and their opinions concerning ?Lagen om valfrihetssystemet?. Monitoring of criteria, privatisation and increased competition are other factors that have been analyzed. The material was obtained from the family counsellors own association and was analyzed in the light of previous research and theories regarding the quality of family counselling however we also considered theories about quality within social work in general.

Det finns ju utrymme för tolkningar : En kvalitativ studie om handlingsutrymme i socialjoursverksamhet

The overall purpose of this essay was to provide a better understanding of the importance of discretion for social workers in direct social services. To answer the purpose three questions were formulated: (1) How do social workers define and describe their discretion and their ability to independently accomplish their work? (2) How do social workers experience that workplace organization, policies and economic conditions interact with their discretion and (3) How do social workers experience that the interaction with the client can affect how they use their discretion in the individual case? The method used was qualitative interviews. The theoretical framework was Michael Lipskys (1980) Street-level bureaucracy and the four themes organization, professional role, skills and interaction.The results showed that the respondents, although they did not consider themselves to be affected by the economy still adapted to budget restrictions when they said that they were cost conscious in their work. This adjustment to budget framework could possibly be what made them not feel limited in their work.

Prismodeller för Facilities Management-tjänster

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Har dagens gymnasieelever nytta av sina datakunskaper på högskolenivå. : Får dagens elever arbete på sina gymnasiebetyg inom de nya Data/IT programmen

The purpose is to analyze if the students have any use of their computer education at a senior high school level or if there is a demand for them to proceed studying. Does the students background have any importance or is it their own motivation that makes the student advance to higher education.In this report we ask ourselves the question, if the students have any use of the knowledge gained at senior high school in computer studies at a higher level. Do the students have any chance for employment based on their senior high school grades in computer studies after graduation?  Do the schools that follow the senior high school guidelines within programming and databases give these students an advantage towards those that have not received the same fundamental education?The method used for the survey is a group questionnaire.  The questionnaire was distributed at one and the same time and then collected to examine the results. The survey results showed that students who seek work based only on their senior high school grades, received only a temporary position for different lengths of time.

Bemötande av aggressiva patienter inom psykiatrisk vård - en litteraturstudie

Background: Most acts of violence in a psychiatric ward are directed towards the nursing staff. Aggressive behaviour often stems from feelings of frustration and powerlessness in patients while committed and therefore having limited liberties. To avoid an escalation of a hostile situation, it is important that the nursing staff applies the kind of encounter that will yield a positive outcome. Aim: The aim of this literary study is to elucidate the possible encounter the nursing staff can apply when encountering a hostile patient in psychiatric care. Method: The literary study is based on twelve scientific articles.

MOTTAGANDE OCH INTRODUKTION AV NYANLÄNDA BARN OCH UNGDOMAR : En kartläggning av kommunerna i Hallands län

This study aims to identify the municipalities of Hallands? methods, guidelines and policies in integration concerning new arrivals of children and teenagers. Some of the new arrivals are under the power of Swedish Migration Board and some of them are by a contract handed over to the municipalities. The evaluation is based on Michael Lipskys street-level bureaucracy which puts its focus on the lower level of bureaucrats meeting with clients. The frame is Skolverkets guideline for education of new arrivals which is more or less a way towards a common policy.

Bedömning av teori och praktik : En jämförelse mellan teoretiska prov och nationella kursmål i ämnet idrott och hälsa A

A significant amount of a teacher?s work consists of evaluation and marking of the students, which involves a great responsibility. This essay put the teacher?s evaluation of the students in focus. Today?s course Idrott och hälsa A, at the upper secondary school level, consists of 100 points and all students take this course apart from students attending apprentice programs.

ATT VARA ELLER ICKE VARA? - En studie om effekter av kongruensnivå mellan personalklädsel och varumärket

Many companies have a specific dress code in the workplace. In some companies, the code is not very extensive, while other companies have uniform requirements. What is little understood however, is what effect different staff clothing might have on consumer response in terms of satisfaction, purchase intent, attitude, interest and so on. Some limited research has shown how different levels of congruence between individuals in their marketing, and the brand they are representing, can affect customers. To avoid any wrong focus in marketing it is key to understand the knowledge gap on the potential impact the personnel in the store have on its customers.

? Som att slicka på en regnkappa. En kvantitativ studie av kvinnor som har sex med kvinnor och sexuellt överförbara sjukdomar/säkrare sex

The background to this thesis is that we know very little about lesbian and bisexual women's sexual health in Sweden, particularly in relation to sexually transmitted infections (STI) and their transmissions. An internet-based questionnaire with self-selected participants targeted to the group WSW (Women who have Sex with Women) has been implemented. An international survey on the subject shows that the WSW has sexually transmitted infections. This is also in line with the results in this study. The most common sexually transmitted infection in the survey is chlamydia which 12.3 percent have had.

HAVECA-modellen - En metod för att fortlöpande säkra ett internt nätverk mot tredjepart

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Språka om normer : En undersökning av normer om genus i läroböcker i spanska steg 3 för gymnasiet

The aim of this study is to examine the existence of norms in three Spanish textbooks intended for upper secondary school in Sweden. One category of norms, gender norms, is selected for analysis. The focus of the analysis is on how gender norms are represented in the textbooks. The concept of gender also includes - in addition to the relation between man och woman - ethnicity, sexuality and disability. The three analysed textbooks are Caminando 3, Vistas 3 and El Sur paso 3.

Att göra analoga objekt digitala : En kvalitativ studie om digitaliseringsprocessen i ett bibliotek

Contemporary libraries face challenges in transforming their organization to meet the digitalized society. To develop the process of digitization of literature is a natural way for libraries to go when they already have more visitors online than physically. Since the demand for digital material is so sought after, we feel challenged to address the challenges of the Internet as an emerging functional medium for distributing knowledge. These developments will be able to significantly modify the nature of literature as well as the existing system of quality assurance. In this study, we explored and analyzed a digitization project at a research library.

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