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1933 Uppsatser om Simplified annual financial statement - Sida 66 av 129

Styrelsen och samhällsansvaret - En studie om hur styrelsesammansättningen påverkar CSR-prestation i svenska börsbolag

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

JÄMTGÅRDEN Dokumentation med fokus på interiörens limfärgsdekor

This bachelor thesis summarises the history of ?Jämtgården? based on literature research andempirical documentation. Jämtgården is a typical 1800th century duplex timber buildingoriginating from the province of Jämtland. However, it was moved to Västernorrlandslänsmuseum in Härnösand in the year of 1918. During the 1920's the museum decided tofocus on the region of Västernorrland and therefore Jämtgården was somewhat left behind.The building's interior walls are decorated with distemper paintings but the current conditionis poor.The aim of this thesis is primarily to compile knowledge about the building and its interiordecorations as well as finding out whether primary distemper paintings, from the periodbefore the relocation, remain on the walls.

Translokation av större vattensalamander : -bevarandestrategi eller riskåtgärd?

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

Svenska institutionella investerares uppfattning om icke-revisionstjänsters påverkan på revisorns oberoende

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

Troll i diskussionsforum : en etnologisk analys av attityder kring olika bruk av virtuell identitet

This paper explores the emic use of ?Internet trolls" and trolling behaviour in one specific Internet community. The findings are compared with, and put in relations to the conventional definition of Internet-trolls as individuals who deliberately, typically anonymously, antagonize other users of online common spaces.A forum dealing with matters of relationship issues in the Swedish online community Message Board of Familjeliv.se, was the subject of field-work that provided the basic empirical material for the research; three comparable threads on the subject of infidelity. These could all be said to contain suspected trolling, and such suspicions were also ascribed participants throughout the discussions. The analysis was undertaken mainly in terms of quality of narrative, performance and interaction.A comparative method and a genre analysis out of a holistic and functionalistic perspective is used to shed some light on how forum participants organize themselves and steer narratives towards desired outcomes.

Solvens II : En konkurrensfördel för de svenska försäkringsbolagen?

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

Katastrofberedskap : En samverkans- och kommunikationsfråga för kulturarvet

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Medarbetarskap ? en studie av medarbetarskap i en arkitektbyrå

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Varför arbeta utan lön?

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

Affärsinkubatorn i Innovationsprocessen : En studie i de roller som uppstår då en affärsinkubator participerar i en innovationsprocess

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

Katalogisering av ljudupptagningar: En komparativ studie av Statens ljud- och Bildarkiv och Sveriges Radios grammofonarkiv

The aim of this thesis is to explore and outline the cataloguing of sound recordings at two main Swedish audiovisual archives, The National Archive of Recorded Sound and Moving Images Statens ljud- och bildarkiv, SLBA and The Grammophone Record Archive of the Swedish Radio Sveriges Radios grammofonarkiv and its data base GAMBA. As non-book, non-printed, material in many ways differs from printed material, the institutions that deal with this kind of material have often developed their own rules for the cataloguing of it. The general codes for cataloguing, AACR2 and KRS, are insufficiently suited for audiovisual material. That is the reason why the IASA Cataloguing Rules, presented in this thesis, have been created. After the presentation of the IASA rules the problems of accounting for important sections of the catalogue record are discussed such as title, statement of respeonsbility, performers, physical description and notes.

E.ON:s transformatorflöde - en studie av återanvändningen av transformatorer i projekt krafttag

Problem StatementAfter the hurricane Gudrun in January 2005 EON Elnät Sverige AB started the project KRAFTTAG, were 17,000 km of the airborne power grid shall be replaced with cables underground. The transformers in the airborne power grid shall be dismounted, renovated if necessary and then conveyed to stations, of type kiosk.Additional new transformers, more than planned, have been bought. This is due to the dysfunctional transformer flow from the demolished power supply to projects, were the new power supply is built, the general picture is complicated, since the reconstruction involves other companies and many employees at E.ON.PurposeThe purpose of this master thesis is to map and understand the existing transformer flow. The objective is to make a recommendation on how to increase the level of E.ON? s transformer recycling.Methodthe authors have worked with a system approach, including both qualitative and quantitative data.

En miljo?ja?mfo?relse av traditionellt stambyte kontra relining av tappvattenro?r : Med hja?lp av livscykelanalys

This study was a final thesis, for the bachelor program in civil engineering at theUniversity of Uppsala, which was made on behalf of Riksbyggen in Uppsala. Acomparative study of two stain renovation methods; tradition pipe replacement andrelining was done with an environmental perspective. A simplified life cycleassessment (LCA) was done according to the International Organization ofStandardization (ISO) with the LCA tool Eco-indicator 99, in order to be estimate theimpact on the environment. LCA is a method that follows a product or a system?from the cradle to the grave?, which means that all the environmental impact over alifetime is considered.The work was executed by using a stairway with nine apartments in a house called?Uppsala Hus 9? as a reference object, which was provided by Riksbyggen.

Internal Control - Efficiency in the Audit Process

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Tio år med stadsdelsreformen i Göteborg med omnejd. Synpunkter hos anställda vid sex folkbibliotek och inom kultur och fritid

This is a comparative study of six public libraries in the city of Gothenburg and its neighbourhood. The main purpose of this master thesis is to describe these libraries relating to a reform in the city council of Gothenburg and its neighbourhood. The comparison deals with a period of ten years, 1990-2000. In order to respond to this I formulated two questions: Are there any differences in the activities of these libraries? Has this reform influenced the librarians in their way of working and if so, why? I have studied relevant literature such as annual reports, investigations and analyses in order to be able to formulate the questions.

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