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662 Uppsatser om Mandatory reporting - Sida 31 av 45

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The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Mindfulness: medveten närvaro i socialt arbete

Our curiosity was awakened when we became aware that many social workers use "mindfulness" methods in their profession. In this study, we used qualitative methodology in our desire to examine and understand why the mindfulness approach, with its roots in eastern philosophy, is becoming established in society at large and, simultaneously, being used in the social work field. We were interested in when and why social workers choose to use mindfulness with their clients. Our prior research has revolved around development and use of methods in social work, and on the human reaction to stress.We conducted seven semi-structured interviews, which incorporated four comprehensive questions:1. Why has the mindfulness method become established in the social work field and in the culture in general?2.

Knallskott. Böter. Förlust 3-0. : En bildanalys av medierapporteringen efter läktarincidenten i fotbollsmatchen mellan Syrianska och AIK 2011.

In the 2011th Swedish football league three games were suspended because ofbangers that exploded on the terraces. The first suspended match was played by Syrianska and AIK. We have performed an image analysis of two of Sweden?s biggest newspapers, Aftonbladet and Dagens Nyheter, to see how they reported fromthat incident. The reports from the first incident are important because the mediareporting from the first incident might have determined the attitude of the press and the Swedish football association (SvFF) towards the supporters for the remainder of the season.

Perioperativ trycksårsprevention - en litteraturstudie om operationssjuksköterskans skyddande åtgärder

ABSTRACTPressure ulcers are a serious health damage that causes great suffering, prolonged hospital stays and increased health care costs. Patients undergoing surgery are at high risk of developing pressure ulcers and it is the operating theatre nurse responsibility to protect against health damage through nursing. There are little research made in the area of perioperative pressure ulcer prevention. In order to investigate perioperative pressure ulcer preventive care measures that are described in the litterature and to answer the question how the operating theater nurse can protect the patient, a pilot study of a systematic literature review was carried out. Data base searches were conducted in PubMed and Cinahl from where ten articles were selected and examined for their quality and content.

The effect of low light intensities and red light on heart rate, blood pressure, respiratory rate and activity in dairy cows

Today dairy farmers in Sweden are obligated to have lights turned on during night time in addition to the mandatory daylight inlet. This presents a cost for the production but many argue that it can be economically beneficial, especially in loose housing of dairy cows. In loose housing and even more so in herds with automatic milking, well functioning cow traffic during all hours of the day is crucial to optimise production. In order to keep the cow traffic flowing, lights may be an important management tool. It is also perceived among farmers with tied up stall that night light decreases the incidents of cows accidental stepping on their own or neighbours udders.

Miljömålsindikatorer för kommunala planbestämmelser En studie av indikatorsystem för uppföljning av delmål 2 inom miljömålet God bebyggd miljö

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

Revisionens betydelse vid kreditprövning : Påverkan ur kreditgivares perspektiv.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Kejsarens nya kläder? : en studie av hållbarhetsstyrning av statligt ägda företag

Det var inte förrän år 2002 som riktlinjer kom, gällande den externa ekonomisk rapportering, för de statligt ägda företagen i Sverige. År 2003 kom uttrycket, hållbar utveckling, att nämnas i regeringsformen och sedan dess har utvecklingen fortsatt. Från att företag har rapporterat sitt arbete kring miljöredovisning, har det nu gått mot att redovisa miljö, etik samt sociala förhållanden, vilka är de olika delarna inom det samlade begreppet för hållbarhetsredovisning. År 2006 uträttade Näringsdepartementet en genomlysning av de svenska statligt ägda företagens hållbarhetsredovisningar. Ur genomlysningen kom sedan, i november 2007, kravet på att de statligt ägda företagen varje år ska upprätta hållbarhetsredovisning, enligt Global Reporting Initiatives (GRI) riktlinjer.

Användarupplevelse inom mobila applikationer : En kvalitativ utvärdering av en befintlig utvärderingsmetodiks funktionalitet i en mobil kontext

Choosing the right user experience evaluation method can be difficult, choosing the right one for mobile user experience can be even more so. One major cause is that mobile usage is context dependent. Another contributing factor is that there is not one widely adopted theory or framework for user experience due to its complexity.The purpose of this study was to evaluate an existing method artifact in its feasibility for evaluating mobile applications. The chosen method, AttrakDiff2 is a self-reporting semantic differential questionnaire to evaluate the user experience of an interactive product, based on its hedonic and pragmatic qualities.A study was conducted where the participants assessed one mobile and one web application, which were later rated with AttrakDiff2. The completion of the questionnaire was conducted as a think-aloud session subsequently followed by an interview.The results suggest that the participants experience was affected more by the evaluated application style than the different platforms.

CE-ma?rkning av produkter under byggproduktfo?rordningen

The purpose of this study is to achieve an understanding of how a CE- marking process is conducted and to identify the relevant factors that must be considered in such a process. We have conducted our study at Lo?vhults Svets & Smide AB (Lo?vhults) in Skruv, Sma?land Sweden, which are manufacturing brackets for small covering constructions.To understand how a CE-marking process is conducted several documents and provisions have been reviewed to achieve a basic understanding and insight of the subject. It thus led to that guideline ETAG 015 were studied and the factors to be considered in the CE-marking of brackets were identified. Together with Jan-A?ke Johansson at Lo?vhults we agreed on four different brackets to investigate for a potential CE-marking.

Samhällsansvar i konkurrens : En jämförande studie om den reglerade och oreglerade spelmarknaden

Background Svenska Spel is a regulated company run by the state and government, where CSR, community and social responsibility is in focus. The highly regulated Swedish gaming market has in recent years become more exposed to competition by foreign unregulated betting companies thru Internet.Problem discussion There are two views regarding CSR and how they are affecting competitive advantage and profitability. On one hand, it suggests that companies foremost shall focus profits and act in the best interest of the shareholders. On the other hand, it connects CSR to be a contributor to competitive advantage that increases the company?s profitability.Problem formulation Svenska Spel is competing with other betting companies who doesn´t act under the same conditions, betting companies that don´t have a responsibility to the state.

IFRS 2005 : Övergången till IFRS i små svenska börsnoterade bolag

Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005. Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas. Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor.

Anpassningar till standardisering inom Software Configuration Management : En fallstudie om standardisering inom mjukvarukonfigurationshantering

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

Opportunistisk justering av diskonteringsräntorvid nedskrivningsprövning av goodwill : En studie av skillnader mellan företags redovisade diskonteringsräntor och teoretiskt framräknade diskonteringsräntor

Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.

Miljöredovisning : En studie kring varför börsnoterade företag som associeras med en betydande miljöpåverkan väljer att redovisa på ett visst sätt

Bakgrund:Miljöredovisningen är ett sätt för företagen att beskriva sitt miljöarbete. Den har fått allt större betydelse för företagen i takt med att miljöfrågorna blivit allt viktigare hos intressenter och allmänheten. Det gäller för företagen att visa att man tar ett miljö- och samhällsansvar för att skapa trovärdighet och förtroende i samhället.  Syfte:                                 Att ge läsaren en bild över hur och varför miljöredovisningen ser ut som den gör och vad företagen, som associeras med betydande miljöpåverkan, väljer att fokusera på i sina miljöredovisningar. Metod:                              En kvalitativ studie som grundar sig i legitimitetsteorin och institutionell teori har utförts. Vi har undersökt litteratur, vetenskapliga artiklar, miljöredovisningar samt fört intervjuer med personer som har behörig kompetens.  Slutsats:                            Studien visar på hur viktig miljöredovisningen är för företagen som associeras med betydande miljöpåverkan.

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