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1114 Uppsatser om Size och auditfirm. - Sida 4 av 75

Hållbarhet i sikte : En hermeneutisk studie av Visbys turismplanering

Purpose: The purpose of this essay is to get a comprehensive understanding for the thoughts behind Visby?s sustainable tourism planning. Focus will lie on how far Visby has come in their planning and implementing towards a sustainable tourism development. Methods: This study is preceded from a hermeneutical and constructive perspective. The methods used are induction and qualitative research in the form of deep interviews with four key figures working within Gotland?s municipality and tourism industry.

Majsensilage - partikelstorleksfördelning och hygienisk kvalité :

Fieldstudys on 22 farms (23 silos) to study relationships between the actual particle size of the maize silage and the theoretical length of cut. The measure of theoretical length of cut were stated by the farmers and not measured by us. Particle size of maize silage was determined using the New Penn State Forage Particle Separator. SLU Skara made a special sieve for us, that had larger holes than de original sieves. The samples were shaken after instructions and then the material was weighted. We have also been taking out samples for microbiological analyses from the silos on 13 of the farms.

Som en schackpjäs : om socialsekreterares upplevelser av sin yrkesstatus vid handläggning av försörjningsstöd

The purpose of this essay has been to answer the question of whether or not administrators of economic support perceive that their professional status is ranked lower than that of their coworkers in other fields of the social services. We set out to study whether or not their comparative status differed depending on their use of standardized assessment instruments and if their experience with regards to professional status differed depending on the size of the municipality they worked in. We also wanted to determine in what way (if any) the comparative status manifests itself and what factors influences it.We?ve utilized method triangulation in order to answer the questions posed in our purpose. The quantitative study was conducted using a questionnaire and the qualitative with three interviews.

En optimierande kompilator för SMV till CLP(B)

This thesis describes an optimising compiler for translating from SMV to CLP(B). The optimisation is aimed at reducing the number of required variables in order to decrease the size of the resulting BDDs. Also a partitioning of the transition relation is performed. The compiler uses an internal representation of a FSM that is built up from the SMV description. A number of rewrite steps are performed on the problem description such as encoding to a Boolean domain and performing the optimisations.

Skogsbränslets fraktionsfördelning

This study has analyzed particel size distribution and needle content in chipped logging residuals (branches and tops) delivered to the district heating plant Ryaverket in city of Borås, Sweden. Two fuel assortments has been analyzed: Chipped logging residuals from pure softwood and from mixed fuel (connifers and broadleaves). The samples has been sieved at Linneaus University laboratory.The study of particle sizes indicates that only 53,2 % of delivered fuel is within the fuels specification (7? 45 mm). The needle content is in this study 12,4 % (dry mass) which is higher than expected..

Kommunernas dolda pensionsskuld

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.