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3639 Uppsatser om Level of assurance - Sida 62 av 243

Den geografiska, funktionella och processorienterade organisationen : en fallstudie av Holmen Skog, SCA Skog och Sydkraft Vattenkraft

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

Evaluation of creditability and risk minimisation : The effect of accounting for intangibles

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Brukarmedverkan i förvaltning av tätortsnära naturmark :

Flera kommunala förvaltningar och andra instanser efterfrågar idag former för hur brukare aktivt kan involveras i skötsel av tätortsnära skog- och naturmarker. Erfarenheter finns, men delgivning av goda exempel och bra referenser är en bristvara. Genom detta examensarbete presenteras en form för hur skötsel av en tätortsnära skogs- och naturmiljö praktiskt kan genomföras tillsammans med de boende i närområdet. Förslaget för samarbetet har utformats via en fallstudie och baseras på intervjuer med boende och förvaltare inom ett avgränsat villaområde i Huskvarna. Studien redogör även för synpunkter och de krav som lyftes fram av respektive part inför samverkanssituationen, dvs. samverkanspotentialen och själva ramen för samverkan.

Slutnurrat för kommunerna? : Räntesnurror ur ett kommunalt perspektiv.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Det handlar inte om vad man gör utan hur man gör det : om arbetskultur och vikten av ett hållbart förhållningssätt till sitt yrke och arbete som landskapsarkitekt

While studying at the landscape architect program in Uppsala I found stress to play a major roll in the education. To help myself and others to handle the negative stress within the profession and the education I choose to write my thesis about landscape architects' work cultures. Swedish Association of Architects is in second place in the SACO study on long-term sickness for fatigue syndrome, stress and depression. The issue needed to be addressed. My purpose with the thesis has been to study the work cultures in the landscape profession and training and to study and find ways to manage negative stress in the profession and in education.

Examen igen?

This paper will discuss the proposed reintroducing of a final degree in upper secondary school. In a public government inquiry that was released in March 2008 a proposal about reintroducing a final degree in upper secondary school was presented. A final degree has not been a part of the upper secondary school science 1968. Why was the system with a final degree abounded and why do the government want to reintroduce it?Research in pedagogy has through the years presented numbers of theories about assessment.

Ett individintegrerat läsår - marginalisering eller möjlighet : En studie om tre individintegrerade elever i gymnasiesärskolan

The purpose of this study is to acquire knowledge about how interaction, participation and inclusion are affected by individual integration for three students in upper secondary education for pupils with learning disabilities. To be individually integrated means, in this case, that the students from compulsory school for children with learning disabilities are taking part in some of the programme-specific courses together with students from the regular upper secondary school. This study gets its inspiration from the ethnographic research approach, and uses passive observations together with interviews with students and their guardians as main methods to collect information.The school in question has not made any adjustments to make the programme-specific courses more adapted to the different needs, which is typical of integration. This study shows that the school presumes that the students with the help from the vocational teacher, but without any special needs educational help, themselves are to adapt to the conditions at the regular upper secondary school. This, together with the lack of special needs educational competence among the vocational teachers, led to a higher level of exclusion and an enhanced feeling of not being up to standard among the integrated students.The results also show that the integrated students maintain a strong wish to be included with the students attending the regular upper secondary school.

Är Lerbodaälven verkligen en problemälv? : undersökning av fosforhalter

Lerbodaälven is a river in the municipality of Kil which, due to high phosphorus content is not meeting the requirements for good ecological status according to the Water Framework Directive. The purpose of this report is to investigate the causes for the high content of phosphorus that has been measured in Lerbodaälven between 1995-2010. Four questions will be answered in this report. 1. Does the sewage treatment work affect the phosphorus level in Lerbodaälven? The result from the time series analysis shows that the sewage treatment works have a small impact on the phosphorus level in Lerbodaälven.

Framgångsfaktorer på bredbandsmarknaden ? vad utmärker en framgångsrik marknad?

This master thesis is written at the Royal Institute of Technology during the spring and summer of 2008.The assignment was to investigate what factors on a broadband market determine how well it performsin terms of how many people have access to broadband. These are the factors that determine whetheror not a country or market will be able to achieve a high broadband penetration. The purpose of thisthesis was to establish a better understanding for what a market should look like or how a strugglingone can be complemented in order to succeed.As a foundation for this investigation, a group of benchmark countries were chosen and evaluated. Inaddition to this, a group of, developing MENA2-countries were chosen and evaluated. Finally, interviewswere performed with some of Sweden?s leading internet service providers, the regulatory agency andinfrastructure company, Skanova.Among the benchmark countries were Sweden, France, Canada, South Korea and Japan.

Chefskap och styrning: en studie om ledarskap på en socialförvaltning

The purpose of this essay was to analyze the management and steering of the social welfare service. The objective was specifically to examine how the leaders approach their position as managers of the social welfare service, and also how they approach their way of steering. The social welfare service acts under political decisions, but the management interpret and transform these decisions into actions. The managers of the social welfare service are therefore important from a democratic perspective. The study was based on five qualitative interviews with two managers of the unity, two departmental managers and the head manager of the social welfare service.

Riskerar allmänhetens tillit till den svenska sjukvården / till svensk läkarkår att lida allvarliga men vid en legalisering av aktiv dödshjälp i Sverige?

In this essay I have tried to come close to a probable answer to the following question: Is there a risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.In order to try to answer that question, and some other relevant questions that has corresponding interest in the context that euthanasia marks, I have done like this: I have investigated experiences from the Netherlands and from Oregon. Since euthanasia is legalized - though partly in different forms - in both these sites. I have then tried to relate the most relevant parts of these experiences to a theoretical frame. This frame had been set up by three concepts: the sanctity of life, autonomy and trust.I have also tried to come close to understanding the impact that demands for autonomy has in this context. And I have tried to understand if the trust that the public has for a country´s medical services staff and the actual doctors is a form of trust that ought to be understood as a form of trust incorporated in social capital.I have come to the conclusion that there is no great risk that the trust between the Swedish public and the Swedish medical services staff, including the doctors, will be severely damaged if euthanasia is legalized in Sweden.

Uppfattningar om riktlinjer och bedömningar vid granskning av hållbarhetsredovisning

Intresset för att redovisa hållbarhetsinformation har ökat kraftigt sedan 1990-talet. Denna redovisning fick till att börja med följa med som en bilaga till den årliga finansiella redovisningen. När det sedan blev allt vanligare med denna sorts redovisning, och redogörelserna dessutom tenderade att öka i omfattning, började man separera det som man idag kallar för hållbarhetsredovisning från den finansiella redovisningen. Trots att det fortfarande är en relativt liten andel företag som upprättar hållbarhetsredovisningar runt om i världen, så har det blivit en vanlig standard bland många stora internationella företag. Granskning av hållbarhetsredovisning är ett relativt nytt fenomen och det är endast en handfull svenska företag som låter granska sina hållbarhetsredovisningar.

Möte i månsken : ett belysningsförslag för Fyristorg

The object of the thesis is to propose a new lighting plan for the square Fyristorg in Uppsala, and to describe the process which have led to it. It all started when I choosed the place together with the municipality of Uppsala. I have been doing research and analyzed how the place and it´s existing lighting works both during different times of the day and also in the evening. After researching the place and it´s existing lighting I´ve decided to put up the following goals fot the new lighting design. 1. The general light level of the place shall be experienced as higher than today. 2. The light level of the place shall be adapted to the light levels of surrounding places. 3. The lighting shall be free from glare. 4. The lighting shall be adapted to people passing by. 5.The lighting shall be adapted to the surrounding architecture. 6.

Erfarenhetsöverföring inom markarenan med stöd av simulatorteknik. : En studie av StriSimPC.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge transfer to reach a higher level of learning.

Upphöjd, Hyllad, ifrågasatt : En studie av idealiserade föreställningar om kulturentreprenören

The aim of this paper is to investigate dominant beliefs and approaches to the "cultural entrepreneur" both within a public context, and also among business owners within the cultural field. What happens when ideas and attitudes in the public sector towards culture driven businesses meets the perspective of individual cultural entrepreneurs?This study is based on analysis of political documents about the cultural and creative industries (CCI) from the European union, national level and regional level. Interviews with six business owners in the field of culture and one representative of the Swedish region with the fictive name ?Alma? has been conducted.

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