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755 Uppsatser om Reference value - Sida 43 av 51
Östersjöledningen : En studie i åsikter och människors trygghetsupplevelse belyst av media
The Nord Stream natural gas pipeline has been a controversial project. The debate was primarily escalated by Poland's strong negative reaction to the project in the spring of 2006 over safety and security and then alternated back and forth in Europe until the approval by the nations most concerned in the Baltic region during the autumn of 2009.In the case study an approach is used that primarily maps out the media image of the various viewpoints that deal with the pipeline and how these viewpoints position themselves, primarily through political and environmental dimensions. Simultaneously there?s an attempt to map out the spatial spread of the media image views as to the proximity and distance to the pipeline in Sweden, Poland and Germany. A key question is whether distance or proximity to a large facility can affect people's attitudes.A parallel focus of the study is to explore the role of the Nord Stream natural gas pipeline in the cross-border hinterland region of Szczecin-?winouj?cie.
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.
Vägen till ett lyckat kvalitetsarbete med ISO 9001 : en studie av kritiska framgångsfaktorer för mindre företag ur ett globalt perspektiv
More than 90 % of all business activity in the world market consists of small and midsized companies today. Recent studies have shown that there has been an increase in small companies? certification to ISO's management standards. Smaller organizations tend to have more limited amounts of resources at their disposal than larger ones. This can result in difficulties during the implementation process of ISO 9001.
Fullkontakt eller glappkontakt? : En jämförande studie om regelverket för revisorns oberoende
The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.
Analys av varumottagningen och den interna logistikens effekter i Atollen
In central Jönköping, on Munksjöns northern waterside a shopping centre will be built, on the block Atollen. The construction will begin in autumn of 2007 and will be finished according to plan in 2009. Atollens goal is to counteract the competition from external retailers and strengthen the retail trade in the city centre, leading to more attractive and competitive city centre.Atollen will not be a shopping centre in traditional style and design, it will be focused on shopping and experience. The shopping centre shall be a natural venue with a wide and exclusive store mix, concentrated against trend conscious customers. This will be created with the help of a futuristic design and architecture, with light, open and transparent spaces.
Ett salt i kulturdebatten : Mångbottnade berättelser om Stockholms stadsteater
Stockholms stadsteater (Stockholm?s city theatre) is a public theatre in Stockholm, Sweden. During the last ten years, the theatre has increased its audience by 40 percent, has been called a ?success story? by culture politicians in Stockholm as well as others in the cultural field, and is today the largest theatre in the Nordic countries. At the same time, there is a recurring debate, primarily in the national morning papers? culture sections, concerning Stockholms stadsteater.
Rättvisande bilden med humankapital : En fallstudie av fotbollsklubbar och tjänsteföretag
AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects. We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process. To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.
Renovering av Säteriet, Råda - Från miljonprogram till attraktivt bostadsområde
The homes that were built in the 60?s - and 70's are now so dilapidated and worn that they need thorough renovations. These renovations are expensive to implement for the landlords, which means that the funding for these renovations can create problems. Currently there are no government subsidies for these renovations. This report will examine how Förbo performed the renovation of Säteriet.
Fördjupad miljöriskbedömning av förorenade markekologiska system. : Integrering av kemisk, toxikologisk och ekologisk information.
AbstractThe research project Liberation, supported by the European Commission under the Environment and Sustainable Development Programme (Fifth RTD Framework Programme) aimed at developing a decision support system for ecological risk assessment of contaminated sites has proposed a tiered system including the triad method. This method integrates contaminant chemistry and bioavailability analyses with observed ecotoxicological effects in soil and groundwater. In this study the triad method was used to perform a risk characterization of a former surface treatment and metal industry, now used for the student union buildings of the Mälardalen University in Eskilstuna, Sweden. On the site, high concentrations of copper, zinc and nickel have been detected in the soil in a preliminary investigation of contaminant levels with XRF. For performing the risk assessment of the site according to the triad method, contaminant bioavailability, soil metal concentrations and soil toxicity were determined and an ecological assessment was carried out on four selected soil samples (one reference soil and three samples with low (B), medium (C) and high (D) contaminant levels). Contaminant bioavailability was measured through leaching (ISO TC 190/S7) and biouptake tests (DGT).
Ridskolehästens hållbarhet : hur länge stannar hästarna i verksamheten?
SUMMARYThe riding school horse is the base for the riding school. Riding schools are looking for a suitable horse that meets their demands for exterior, age, education, temperament, price and sustainability. Many different aspects may define the sustainability of the riding school horse; of them is how long life the riding school horse has in riding school activity. Previous studies have shown that the riding schools requirements are 8-12 years life span in the riding school.The purpose of this study was to describe the Swedish riding school horse life span in riding schools and at what age the riding school horses were recruited, disposed and the reasons for disposal. Information about the riding school horse life span in riding schools and reasons for disposal can provide important understanding regarding the importance of health for the riding school horse, riding school economy and profitability in the riding school.
Demokrati i nätverk : eller att shoppa demokrati
Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.
S:t Göransområdet : gestaltningsprogram för ett stadsutvecklingsområde på nordvästra Kungsholmen i Stockholm
North Western Kungsholmen in Stockholm is confronting big changes and Stockholmsstad is planning that the area will be an extended part of the existing structure in centralStockholm. Dwellings and offi ces are built and the population increase heavily. Th isresult in a need to look at how public green areas can develop and be designed. Th epurpose is to design a proposal for a master plan of S:t Göranområdets public greenareas. Exploateringskontoret, Stockholm stad, who has initialized the task, claim thatthere is a need of clarifying and shield the qualities in the green areas of today and howto create new green structure.The problem formulations which are current in this master thesis are:? Is there a need of a distinct identity for the green areas of S:t Göransområdet? If so,how is this created?? How can the green parks and nature areas inside S:t Göransområdet be improved anddevelop?? How can the connections between the green areas inside S:t Göransområdet beclarifi ed and how can they connect to the surroundings?To get inspiration and information for the design this thesis include a study of theincluding parts in the design process.
Arbetsmiljövänliga låsvätskor i stötdämpare
This master thesis is a study of anaerobic thread lockers and is done in cooperation withÖhlins Racing AB, which is a Swedish manufacturer of vehicle suspensions.The suspension in vehicles is constantly exposed to high vibration levels and a suspensionunit has several screw- and cylindrical joints. As an extra safety precaution so that thecomponents in the suspension doesn?t fall apart when using the vehicle, an anaerobicthreadlocker is added in these joints. The handling of these threadlockers is not totallyharmless and could lead to allergic reactions, and therefore there are Swedish laws to limit theuse of these. However, new types of anaerobic threadlockers have recently been launched onthe marked that are not considered under this law.
Recipientundersökning av Ensjön : Bedömning av sulfidmalmgruvan Enåsens eventuella påverkan på sjöns vattenkvalitet
Ensåsengruvan is a mine situated within Ljusdals municipality in central Sweden. Themine was in use from 1984 to 1991 and has since been undergoing a remediation program. Mine tailings from sulfide rich ore is a potential environmental hazard due to its tendency to cause acid waters and heavy metal leakage. Lake Ensjön is situated one kilometer from the mine area. Due to the hydrological conditions it was not expected to receive inflowing water from the mining area.
Indexeffekten : En studie gjord på Nasdaq OMXS30 och OMXH25
AbstractMaster thesis in Business Administration, School of Business and Economics at Linneaus UniversityAuthors: Patrik Larsson and Pontus GislénSupervisor: Håkan LockingExaminer: Sven-Olof CollinTitle: The index effect- a study on Nasdaq OMXS30 and OMXH25Introduction: A significant part of the financial literature is based on the Efficient Market Hypothesis which assumes that prices in the market reflects all available information. Anomalies, such as the index effect, indicate weaknesses in this theory as it has been proved that it is possible to outperform the market using public information. Hence, the index effect can be linked to market efficiency which makes it interesting to study from a theoretical perspective. The mapping of the index effect is also interesting from a practical perspective, as it leads to a better understanding of whether investors and firms should take this anomaly into account.Problem: Is there an index effect, how does it behave and what can explain this effect?Purpose: The aim of this study is to investigate the index effect.