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741 Uppsatser om Lost audit fees - Sida 41 av 50
Food preference in African Elephants (Loxodonta Africana) and the impact of Bomas in the vicinity of and in Masai Mara National Reserve
In the Maasai Mara National Reserve the native people, the Maasai, have lived for a long time following their own traditions. Their traditional lifestyle is that of a nomadic people, leading their cattle to the best grazing. Sharing their land with a large variation of different animals, one of them being the African Elephant (Loxodonta africana), the Maasi people have since long adapted to a life side by side with these giants, as well as the fierce predators living in the area.The aim of this study is to determine whether the Maasai settlement, known as Boma, has any impact on the elephants in the surrounding area. In order to conclude whether the bomas has an impact or not, observations of the wildlife were carried out. Observations were conducted in two different seasons, in December 2003 and May/June in 2004.
Avskaffandet av revisionsplikten, : Ur revisorns perspektiv.
Bakgrund och problem: Den 1 november 2010 avskaffades revisionsplikten för små bolag i Sverige vilket innebar att ca 70 % av alla aktiebolag i Sverige inte längre var tvingade till revision. Detta påverkade revisionsbolagens förutsättningar och vi frågar oss hur de har tagit sig an den nya marknaden där en stor del av deras kundstock inte längre är tvingade att revideras. Vi har kommit fram till dessa frågeställningar: Hur har slopandet av revisionsplikten påverkat och förändrat de små revisionsbolagens arbetssätt? Hur förbereder de sig för ett eventuellt förändrat gränsvärde? Syfte: Syftet med vårt arbete är att utifrån revisorns perspektiv belysa vilka förändringar den avskaffade revisionsplikten för små aktiebolag har medfört för de små revisionsbyråerna. Vi vill också belysa hur revisorns roll kan komma att förändras i framtiden om Sverige väljer EU:s maximal tröskelvärde för att slippa revisionsplikt eller att gränsvärdet förändras på annat sätt.
På spaning efter den kropp som flyr : mellan kön och text i Nina Bouraouis Mina onda tankar
This is a study of the novel Mes mauvaises pensées (2005) by the French writer Nina Bouraoui. I use an intertextual comparative method, where I read the novel against three intertexts: Marie Cardinal Les mots pour le dire (1975), the David Lynch movie Mulholland Drive (2001) and novels and photographies by Hervé Guibert. Main focus is on the relation between body and language. Using the psychoanalytic theories by Julia Kristeva I examine the melancholy of the narrator in Mes mauvaises pensées. The melancholic subject mourns a Thing which is the unrepresentable archaic mother.
Värdeflödesanalys på Saab Training Systems i Huskvarna
Saab Training Systems (STS) in Huskvarna is manufacturing material for educationalpurposes to armies worldwide. They are now implementing parts of the Lean productionconcept in their organisation.One part of the work with Lean production is to eliminate waste. To be able to identify waste,value stream mapping is a good tool and also what we used in our thesis. To gain a betterefficiency in the production of Personnel Detector Device (PDD) flow was one of our goals.The PDD is a harness used during battle training which registers if the user is being hit by itsenemy.Our work with the thesis started up with a short education in Lean production and in valuestream mapping (VSM). The work proceeded with a VSM of the production flow of the PDD,interviews were made and studies of literature were done to gain greater knowledge of thesubject and solve the task.The VSM resulted in five areas which were followed up out of those six we identified.
Ytbearbetning av ersättningssten för kulturhistoriska byggnader
The study investigates questions and considerations emerging when stone in historic buildings needs to be replaced. The focus is on the surface treatment of stone in sandstone façades in pre-industrial buildings. That means buildings constructed by traditional methods and craftsmanship without the use of modern technology.The research issue originates from the extensive stonework that is planned for the façades of the Stockholm Palace. The project includes the replacement of large quantities of damaged stone to newly cut stone. This raises the questions about the use of modern and rational methods for surface treatment on the replacement stone.
Kännetecknande attribut hos beslutsfattare -En studie baserad på individer som adopterat BSC
Inledning I spåren av Relevance Lost-debatten introducerades nya ekonomistyrnings-& problem- innovationer (ESI:er), däribland BSC. Trots organisationers ökade intresse fördiskussion ESI:er varierar adoptionsbenägenheten. Åtskilliga forskningsstudier har gjort enansats att förklara detta på organisatorisk nivå. Under senare år har dock konstateratsatt adoption inte enbart kan förklaras med hjälp av kontextuella faktoreroch rationella val, utan komplexa adoptionsbeslut fattas ytterst av individer.Studier inom Upper Echelon Theory koncentrerar sig på individen bakom ettadoptionsbeslut, nämligen adoptören. Adoptörens karaktärsdrag, såsom utbildning,ålder, tid inom organisationen samt kön avspeglas i de beslut vederbörandefattar.
Stress och välmående i restaurangbranschen : Sex gymnasielevers uppfattning om restaurangbranschens sociala arbetsmiljö och utbildningens förberedelse för den
Most swedish newspapers have a homepage where their news are presented. Existing guidelines describing how to write for the web often recommends you to keep it short and stay objective. But how about longer pieces of content presented in the print version? What will become of reports, interviews and essays as we?ve come to know them as the printed newspaper goes digital?Interviews with representatives of five swedish newspapers shows that the extent to wich content is being published on the web is connected to the overall purpose of the web presence. The fact that many newspapers does not publish longer pieces of text on the web rather seems to be an economic issue, than a matter of good readability.Past studies shows that longer pieces of text may well work on the web, if the reader?s interest is big enough.
Människan som resurs
In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.
Markering och risning av basvägar inom slutavverkningstrakter : en intervjustudie hos maskinförare och planerare
In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material.
If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.
Emotionella sprickor och utbrott - i en sorg
Intangible feelings of sorrow and grief, caused by events like separation, death, loss and trauma, all leave some kind of traces in us and they play an important role in our development. The individualistic society here in Sweden has shaped us to keep our feelings inside and at bay; since our childhood we have learnt that showing emotions like tears, sorrow and sadness are signs of weakness and can make others and yourself feel uncomfortable. With the starting point from my own experience and understanding of how we can deal and handle grief, I take a closer look on how jewelry, objects and rituals can be of importance in a grieving process and our lack of visual outer display of grief in today?s society. Through Sara Ahmeds theory I found a new possible way of understanding emotions and how they shape us.
Strategic Evaluation -A study of its purpose in SIDA and SADEV
Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.
Nu a?r det dags att agera! : en analys av konsumentbeteende fra?n mjo?lkupproret i Ska?ne
At the end of 2008, Arla concluded agreements with several supermarkets in southern Sweden. The agreement with the supermarkets excluded Ska?nemejerier from the stores. This meant that Ska?nemejerier lost approximately 7% of sales volume.
Från känsla till handling : Empatins betydelse för frivilligas engagemang
Since the late 50th century, the automobile has been normative in the Swedish society (Lundin 2008). This has led to an urban environment deeply characterized by the motor vehicle and its necessities, while other means of transportation, such as train and bicycle, have been ignored and put aside. However, over the past decades, a new trend has been seen in urban planning as a consequence of the increasing knowledge of the negative qualities caused by the car. As a result, the bicycle is seen as a conceivable transport mode.This thesis examines cycling on four issues:- Why is there a need of more cyclists? - How can the total number of cyclists as well as the number of satisfied cyclists increase? - Which factors affect the choice of transport mode? - Which factors affect the choice of route?The first two questions are discussed from a literature study that was conducted at the beginning of the thesis.
Nya kvinnor och ny samhällskritik : en feministisk läsning av Anne Charlotte Lefflers Tre komedier
My essay is about the latter period of Anne Charlotte Leffler?s authorship. In Part I of my essay, I describe her path from the 1880s, where she described femininity as a shortcoming, as writes Ingeborg Nordin-Hennel, towards the 1890s and towards describing femininity as a possibility. This development took place on two levels ? on an outer level, where all the woman writers in the late 1880s were influenced and where they were pushed out by the male writers, and on an inner level with Leffler herself.Her late literary works depict new and more independent types of women, and eroticism is given a more prominent position.
Ett klimat för miljönyheter? Miljöjournalistiken i Rapport 2006
Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.