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741 Uppsatser om Lost audit fees - Sida 19 av 50
Döden i grytan. Östskånsk företagshistoria under 1900-talet i konserveringsbranschen.
?Death in the pot.?
The Fruit and Vegetable Preserving industry in East Scania during the 20th century
A Company History.
At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.
Risk- och granskningshanteringsarbetet i större och medelstora börsnoterade bolag utan internrevisionsfunktion
Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte.Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen.
Vinna eller försvinna : En kvalitativ studie om spelberoende
This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.
Budgetparadoxen : Varför företag väljer att behålla traditionell budget eller budgetliknande processer trots den kritik som riktats mot den
Bakgrund och problem: Under 1980-talet riktades hård kritik mot konomistyrningen i den såkallade ?Relevance Lost? - debatten. Kritiken styrdes senare mer specifikt mot budgeten, där kritiker som Jan Wallander (1995) samt Hope & Fraser (2003) menade att budgeteringen tillförde lite värde i modern affärsverksamhet och att den borde avskaffas helt. Trots kritiken visar nyare studier av Ekholm & Wallin (2000) samt Libby & Lindsay (2009) att majoriteten av företag fortfarande använder sig av budget som en viktig del av sin ekonomistyrning trots att företagen är medvetna om budgetens nackdelar. Detta fenomen kallar vi för ?budgetparadoxen? och kan sammanfattas i studiens huvudfråga ?Varför lever budgeten och budgetsliknande processer vidare trots all kritik som riktats mot den?? Syfte: Studiens syfte är att beskriva och förklara hur två företag valt att hantera kritiken riktad mot den traditionella budgeteringn samt att konstruera en förklarande modell som visar hur budgeten kan ersättas eller utvecklas.
Preoperativ SWAL-QOL och sväljningsfunktion hos Parkinson patienter selekterade till Deep Brain Stimulation
AbstractObjectivePatients with Parkinson?s disease often have symptoms of dysphagia. These swallowingproblems have consequences for quality of life as well for the physical wellbeing of thepatients. AimThe aim of this study was to describe and correlate Swallowing Quality of Life (SWAL-QOL)scores, self-assessment of swallowing function using a visual analogue scale and the resultsfrom a fiber endoscopic evaluation of swallowing function in patients who had been selectedfor Deep Brain Stimulation in caudal zona incerta. A secondary aim was to correlate diseaseduration with results from SWAL-QOL and the fiber endoscopic evaluation of swallowingfunction.MethodTen male Parkinson?s patients (age 45-69 yrs, median 61.5 yrs) who were selected for DeepBrain Stimulation completing the Swallowing Quality of life form, as well as rating theirswallowing function using a visual analogue scale and undergoing a fiber endoscopicevaluation of their swallowing function. ResultsThe median total SWAL-QOL score was 94% while the mean was 91%.
När autenticiteten utmanas : En föremålsundersökning och dess tänkbara konsekvenser för museiobjektet
This paper deals with an object donated by a group of members of the public to the Royal Armoury in Stockholm, Sweden. The donators claimed to own a horse bit that had been used by King Gustav II Adolf's mount in the battle of Lützen, where the King was killed. The bit was a gift to the donators' ancestor, the farmer and politician Petter Jönsson, from the King of Sweden, Oscar I, in the 1850's. In this paper, the donated bit is examined and found unlikely to be the bit used at Lützen. The examination also revealed that the bit now worn by the horse in its display is a prop, included in the group of objects in the 19th century, and that the original bit probably was lost in a fire in 1648.
Knista kyrkog?rd: ett rekonstruktionsf?rslag f?r den v?stra kyrkog?rden
This study focuses on a reconstruction proposal of a small part of a rural churchyard that has
lost a big part of its history, in form of its conformation and plant material. The chosen part of
the cemetery was established in 1938, and this proposal is an interpretation of the architect?s
original plan, the workers wishes and my own observations and experiences of the place. In this
proposal I have tried to balance the plants composition to create an environment that can benefit
the biological diversity, that fits the locations habitat and today?s maintenance.
Stridsyxor eller båtyxor : En diskussion om symboliken och dess betydelse
My intention with this paper is to try to understand the meaning of the double sex symbols which can be identified on a number of Neolithic so called battle axes from the region round the lake Mälaren in Sweden. My conclusions are drawn after having studied a number of archaeological thesises. I have realized that the society was egalitarian from what is said about the funeral habits since women and men were buried with the same care. Ceramics from the Skogsmossen site show a very long continuity over 15-20 generations. These facts indicate a peaceful society without traumatic breaks where knowledge would have been lost.
Prästgårdsträdgårdar : barndomsskildringar från 14 prästgårdsträdgårdar i Växjö stift
Few rectory gardens are today remaining in their former design and the cultural heritage
that they represent are disappearing. Since 1987-88 the parishes are no longer bound
to keep housing for their priests, which means that they, for economical reasons, are
starting to sell their rectories. With this in mind, a group of people, growing up in
rectories in Småland and Öland between the 1930th and 1950th, formed an interest
group to save the memory of their rectory gardens. On the basis of their memories,
they have written a couple of descriptions of the rectories, which describe the gardens
content, design and the life they once lived there. With this compilation of the 14 rectory gardens I want to keep the memory of them and create a ground for future work in this field.
Historically the rectory gardens played an important roll as patterns and examples in the
countryside.
En studie om fastighetstaxeringssystem : -Vad kan Sverige lära av England och Wales
According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.
Optimering av SNCR-system i en biobränsleeldad panna : möjligheter till minskade NOx-utsläpp för ENA Energi
Emission of nitrogen oxides as well as carbon monoxides is an inevitable result of combustion. A Swedish law "Law of environmental fee for emissions of nitrogen oxides as a result of energy production" (lagen om miljöavgift på utsläpp av kväveoxider vid energiproduktion (SFS 1990:613)) controls the emission of NOx from energy production by a system of fees. The system has resulted in a strong approach toward less emissions of NOx among the energy production plants. High emission levels, today exceeding 52 mg/MJsupplied fuel, leads to costs for energy production companies. This paper examines possibilities to reduce the emissions of NOx by optimization of the SNCR-technique in a biofuel fired heat and power plant.
Utveckling och tillämpning av modeller förkvantifiering av de ekonomiska konsekvensernaav ökad förbrukningsflexibilitet inom eldistribution
One step towards a more sustainable energy system is to create a more flexible electrical grid, where increased demand response among electricity consumers can play an important role. A distribution grid owner can encourage their customers to use electricity more evenly distributed during the day by introducing different types of grid fees such as time-differentiated power tariffs. In this master thesis, the theoretical economic impact of a flattened load profile for a distribution grid owner is investigated. Different factors that impact the distribution grid owner?s economy are identified and two are chosen to be quantified; losses in the grid and the fee to the feeding grid.
Eynavster : En studie om teknik som hjälpmedel för synskadade i utomhusnavigering
Navigating to different locations isn?t always easy. Imagine then how it is for people with a visual impairment to walk across the street or to get from one point to another. The Swedish Association of the Visually Impaired (SRF) has pointed out that today's society is not sufficiently accessible to people with visual impairment and there are improvements that need to get done. Technology is something that has evolved a lot this last decade and occurs today almost everywhere in our environment.In some areas, technology has facilitated people's daily life very much and we have therefore chosen to examine whether a combination of several technical functions integrated into the fictive artifact called Eyenavster can facilitate outdoor orientation and increase the accessibility for people with a visual impairment.Qualitative data collection methods have been used in this study by six interviews to answer our question.
Kommunikationstillfredsställelse inom ett svenskt skogsbolag
Målet med den här studien var att undersöka de anställdas känslomässiga bedömning av den interna kommunikationen på ett svenskt skogsbolag med hjälp av en modifierad version av undersökningsverktyget Communication Satisfaction Questionnaire (CSQ) samt två kvalitativa frågor. Studien genomfördes på 65 anställda inom en region av ett svensk skogsbolag. Resultatet visade att de anställda var ganska nöjda eller nöjda med de olika dimensionerna av kommunikationstillfredsställelse samt att ingen statistiskt säkerställd skillnad kunde identifieras mellan tillfredsställelsen hos region- och distriktsanställda. Vidare kunde ett samband påvisas mellan de anställdas arbetstillfredsställelse och kommunikationsdimensionerna: kommunikationseffektivitet, chefsrelation, skvaller och presonlig feedback. Resultatet från de kvalitativa frågorna påvisade att de förbättringsmöjligheter de anställda framhöll främst fanns inom området kommunikationskanaler.
När pappa tog sitt liv : En narrativ studie av fyra unga kvinnors berättelser om erfarenheten av att under tonåren ha förlorat sin pappa i självmord
Grief research generally demonstrates that children and teenagers who have lost a parent in suiciderisk developing severe psychological and physical morbidity, as well as social disabilities, in adultlife as a result of traumatic aspects of the death and complicated grief reactions. The youngbereaved also run a highly increased risk of developing suicidal behaviour or to commit suicidethemselves. Despite these alarming reports, the research field is poorly explored and studies thattake an interest in the long-term consequences and the subjective experiences of the bereavedyoungsters are lacking. A qualitative study using narrative methods has been carried out toexamine the experiences of four young women, who during adolescence lost a father in suicide.The study specifically focuses on the grief process, the short- and long-term consequences, and theneed for social support in relation to family, extended network and society. The study reveals thatthe women?s traumatic loss has shattered their basic assumptions about the world as a safe andmeaningful place.