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741 Uppsatser om Lost audit fees - Sida 29 av 50
Elementkoncentrationer i gran utmed en markfuktighetsgradient :
One key factor in silviculture today is sustainability. In order to achieve sustainability it may be important to restore lost nutrients to the forest after clearcutting. In order to calculate the removal, you need to know how much of different elements you will find in different tree compartments. The aim of this study was to investigate if the concentration of elements in different tree compartments of spruce (Picea abies (L.) Karst) were related to the moisture conditions of the site. Five plots at Risfallet (60º 21´ N, 16º 13´ E), was placed along a moisture gradient in a 40- year spruce stand.
Föreningsengagemang och politiskt deltagande ? en tvetydig historia : En studie av Högsby och Växjö kommunfullmäktige
AbstractThe political parties in Sweden are losing members. This is seen as a problem because the political parties are the base and the recruiting ground for members to decision-making bodies. Social movements are seen as a place where people with a modest background could express their opinions and also learn the political process. These movements have also lost members during the last decades and this could seriously affect the representation of lower social groups among the decision-makers. This essay emanates from Robert D.
Strategier och beteenden bakom en varaktig viktminskning : en enkätundersökning gjord på individer som bibehållit sin vikt i mer än ett år
AimThe purpose of this degree thesis was to find out what strategies and behaviours earlier overweight individuals have used to maintain their weight loss.- What strategies did the participants use to loose weight?- Which behaviours are related with maintained weight loss?MethodThe study is based on an encase research with earlier overweight individuals who had lost weight with help of the Cambridge method. The chosen population who further more had maintained their weight for over one year have answered questions about their successfully maintained weight loss.ResultsThe results are based on 32 overweighed individuals, 9 men and 23 women, who had maintained their weight loss for over one year. After the initial weigh loss by help of the Cambridge method their main strategy was to change eating behaviour ? by eating on regular schedule, choose food with less fat ? and to increase their physical activity.
Valet av hög revisionskvalité : Vilka faktorer beskriver valet?
This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.
Corporate Social Responsibility - Lost in Translation? : Hur CSR som idé tas emot i offentlig sektor
A?r 2007 uppma?rksammades de oegentligheter som fo?rekom i produktionen av de varor som landstingen ko?pte in till den svenska sjukva?rden vilket medfo?rde att landstingen startade ett samarbete runt socialt ansvar i upphandling. Da? CSR fra?mst kopplas ihop med fo?retag i privat sektor, avser denna kvalitativa studie underso?ka hur CSR som ide? har tagits emot i offentlig sektor och hur den har gjorts om fo?r att passa i sin nya kontext. Det empiriska materialet har samlats in genom semistrukturerade intervjuer och har sedan analyserats med skandinavisk nyinstitutionell o?versa?ttningsteori samt teorin om inramning.
Intranät : en kunskapskälla i arbetet?
The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.
Analys av tidsåtgång vid montering av aggregat på Haldex Barnes Hydraules
Haldex Barnes Hydraulics (HBH) is a company which produces hydraulic aggregates for use in forklifts, construction equipment, and trucks. The last two years the company has expanded. This has lead to an insufficient production of aggregates. Thus wishes HBH to increase their production without making to large investments.This report includes a now-state analysis of the problems and where they are. From this a further analysis of possible improvements are made.HBH works mainly with assembling and this is made manually.
Folkbibliotek i skärningspunkten: Gammalt möter nytt i Idea Stores i London.
The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.
Njurfunktion hos hypertyreoida katter : en jämförelse mellan serumkreatinin och serumcystatin C
Hyperthyroidism and chronic kidney failure (CKD) are common diseases in older cats. It can be difficult to evaluate kidney function in cats suffering from both conditions simultaneously. In the daily clinic serum creatinine is the analysis of choice when evaluating kidney function and secondary glomerular filtration rate (GFR). This marker does not, however, detect kidney damage until about 75 % of the function is lost. There are several other techniques available when investigating GFR but none are readily available for the small clinic.
Betydelse av lövinslag, död ved och variation i träddiameter för artrikedomen hos småfåglar
Forest management contributes to the changes in forest structure by turning heterogenous forests of varied age into homogenous forests of similar age and thus affect bird species depending on different structures or habitats which are lost during forestry. In this report, a study was made to investigate how the amount of decidious trees, dead wood and variation in tree diameter affect bird diversity. The purpose of this study was to be able to give forest management guidelines to increase bird diversity. This study was conducted by investigating 65 transects in forests of different structure south of Linköping, Sweden. Along the 65 transects, birds were inventoried as well as the vegetation.
Bemötande och omhändertagande av närstående vid plötsligt dödsfall inom akutsjukvården sett ur sjuksköterskans och närståendes perspektiv.
AbstractThe aim of this literature review was to describe the experience and needs of sudden bereaved family members who lost a loved one in a sudden and unexpected death. The aim is furthermore to depict the experience of unexpected and sudden death from the nurse´s point of view. Method: The literature review study has been carried out with a descriptive design. The result of the study was based on 14 scientific articles with quantitative and qualitative approach. The articles were searched in the databases PubMed and Cinahl and through manual search.Results: A majority of close relatives that experience a sudden bereavement are dissatisfied with the way they have been encountered by the staff.
Hållbar utveckling i Kungsängen : ett gestaltningsarbete med fokus på folkhälsa, biologisk mångfald och ekologisk dagvattenhantering
Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.
Produktionsmetodens påverkan på cementspaltens tjocklek - en pilotstudie på singelkronor i kobolt-kromlegering
Syfte: Syftet med studien var att utröna huruvida produktionsmetoden påverkar passformen för singelkronor i kobolt-krom (Co-Cr) och samtidigt undersöka vilken produktionsmetod som ger det minsta utrymmet för cement. De produktionsmetoder som undersöktes var fräsning-gjutning (FG, motsvarande engelska term: milled wax ? lost wax), fräsning (F) samt lasersintring (LS).
Metod: Undersökningen utfördes med replikametoden. Metoden som sådan är allmänt vedertagen och uppvisar tillförlitlighet vad avser att skapa en avbildning av cementfilmens tjocklek. Silikonavgjutningarna, tio stycken för varje produktionsmetod, snittades och undersöktes under ett ljusmikroskop vid 31 gångers förstoring.
Meningen med aktiekapitalet : ? Är aktiekapitalet en gammal förlegad tradition som har bevarats?
Introduction: There was a reduction in Sweden of the share capital in 2010, in which the share capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share capital was to enable more people to start limited liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share capital, and as a result of this discussion a number of European countries have abolished the requirement for the share capital in limited liability companies.Purpose: The purpose of this study is to investigate what meaning the share capital has to entrepreneurs based on their own businesses, and to see what function the share capital have for the creditors.Problem: What are the meaning of the share capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited liability companies and four creditors.Conclusions: The share capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of capital. The share capitals intention has to some extent been eroded.
Sambandet mellan saldodifferenser och effektivitet : En fallstudie på utomhuslager inom Sandvik Materials Technology
To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.