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939 Uppsatser om Mandatory audit firm rotation - Sida 18 av 63
Utvärdering av upphandlade äldreboenden
The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.
Dimensionering av bärverk av stål : En jämförelse mellan Eurokod och BKR
The design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.
Design of Production Contracts : an examination of the Findus pea production contract
The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.
Etableringsstrategier för spannmål : en studie av investeringsbeslut i maskinsystem
In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.
Starka varumärken, starka finanser?: En studie av skillnaden i lönsamhet mellan starka och svaga varumärken
It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.
"Någonting annat" - estestiska musikämnen och körsång i gymnasieskolan 2014: förekomst och förutsättningar
The purpose of this paper is to study and describe the occurrence and conditions of aesthetic subjects and choral singing in Swedish upper secondary schools 2014. The paper is based on seven recorded individual interviews with three music teachers, four principals and one director of education in three upper secondary schools in Sweden. The study uses discursive psychology and the interviews were analysed with focus on music teachers and school leaders interpretative repertoires and rhetorical strategies and how they use the language to legitimate aesthetic subjects in an upper secondary school context. In the most recent upper secondary school reform of 2011 the aesthetic subjects are no longer mandatory. Today there are different ways to provide opportunities for the students to participate in music activities but since the government no longer decides how it shall be implemented it is up to the management of each school to determine the activities.The statement made by the informants are interesting in relation to the status of music subjects, but due to the limited scope of the paper, no general conclusions can be drawn.
Finanskrisens påverkan på revisionen ? En studie om hur svenska revisorers arbete påverkas av risk.
Den här studien belyser hur revisorer i Sverige har påverkats av den globala finanskrisen. Inledningsvis presenteras tidigare skandaler och kriser som en bakgrund för studien, med anledning att upplysa läsaren om vilka konsekvenser det har fått för revisionsarbetet. Historiskt sett har yrket upprepade gånger haft motgångar som resulterat i hårdare krav och nya arbetsprocesser för revisorerna, där man gång på gång tvingats upprätthålla sitt förtroende och professionella status för allmänheten. Ämnet finner vi intressant eftersom det är under krissituationer som yrket prövas på allvar. För den här studien har vi valt en kvantitativ ansats som har baserats på en enkätundersökning.
A resource based view of productivity, firm growth and technical management tools : a case study of Swedish large-scale farms
The past and ongoing structural change in Swedish agriculture has led to an increasing
number of large-scale farms. The biological factors associated with large-scale farming
operations may cause increasing variability, risk and reduced yields due to sub-optimal timing
and management of field operations. The theory of economies of scale suggests that largescale
production may benefit from lower costs due to scale efficiencies. Thus, large-scale
farms may face cost reductions in terms of long term inputs factors, e.g. agricultural
machinery.
Interaktionens betydelse i distansutbildning. Studenternas upplevelse av interaktionsdimensioners påverkan av sammankomster i en distansutbildning
The purpose of this study has been to create a better understading of how face?to?face activities in course´s impacts on the experience of interaction within a course.More specifically, the study puts the student'?s perception of how mandatory face?to?face activities affect and are affected by the interaction in focus. This is done by the following research questions. What affects the student'?s perception of face?to?face activities? Which interaction dimension affects the factors that influence students perception of the activities? Which interaction dimension is influenced by the student'?s perception of the activities?The theoretical base is Wagner'?s (1994) three types of interaction and Andersson´s(2003) theory of interaction dimensions.
Wobblerpump
The task was to design and manufacture a submersible displacement pump working with the wobble plate principle. The main task for the Wobble plate pump is to be used as a sewage pump for smaller households or dewatering pump in environments where small flows and high pressures are acquired. For these purposes ITT Flygt sell a screw pump, PC-Grinder 3068. The hydraulic part of the PC-Grinder is manufactured by a subcontractor. Therefore ITT Flygt wants to evaluate an alternative to their screwpump PC-Grinder, which can be entirely manufactured by them self.
Internrevisionens betydelse : En studie om påverkan på externrevisorers arbete
Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget.
Företag på Facebook. Varför är de där och vad gör de?
With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.
Den orena revisionsberättelsens påverkan på det reviderade företaget
Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.
JIMU - Javelin Inertial Measurement Unit
För att optimera sin teknik i olika kastgrenar använder idrottsmän på elitnivå idag mätningar med höghastighetskameror. Kamerautrustningen är dyr och svår att frakta. Utvärdering av det filmade materialet görs till stor del för hand. För att förenkla mätningarna fanns en ide om ett system som baserar sig på givare monterade inne i kastredskapet. Visionen är att bygga ett kastredskap som kan registrera sina egna rörelser under ett kast.
Kraven som inte infriades - Efterlevandet av regeringens och Riksrevisionens krav inom kontrollverksamhet och kvalitetsgranskning hos Försäkringskassan i Skåne
This thesis is dealing with the programs of control regarding deceit and quality assurance within the Swedish social insurance administration in Skåne, the years 2002-2005. In 2005 the Swedish National Audit Office released a report regarding the lack of measures towards deceit and fraud, and the lack of quality in the data for decision making within the administration. The questions to be addressed are why the administration does not make up to the demands regarding quality and measures towards deceit that the government and The National Audit Office demands. The main source for data has been interviews with workers within the administration and annual reports from public authorities. To understand and be able to explain the problems within the administration the theory by Michael Lipsky regarding street-level bureaucrats is used.