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4389 Uppsatser om Small and medium sized auditing and accounting practices - Sida 55 av 293
Verksamhetsstyrning i Stockholmsstad : En studie av verksamhetsstyrningen i Skarpnäcks stadsdelsförvaltning
This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.
News in teaching - student and teacher perspective
I vårt examensarbete undersöker vi hur en lärare arbetar med nyheter i undervisningen och hur elevernas uppfattning är kring detta. Vår undersökning bygger på intervju med läraren samt enkätutdelning till 23 elever från en klass i årskurs 5. Vi använder oss av b.la Vygotskjis sociokulturella perspektiv i vår undersökning samt tidigare forskning och studier om barns upplevelser av nyheter i undervisningen. Vårt resultat visade att både läraren och eleverna hade en positiv inställning till nyheter i undervisningen. Regelbundet visas nyhetssändningar i klassrummet via TV:n som sedan följs av diskussioner.
Värdesättning av småhustomter : En jämförelse mellan exploatörer och kunders värdesättning av småhustomter vid upprättandet av nya bostadsområden
When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.
Skyltar i verkstadsmiljö : Informationsdesign och Rumslig Gestaltning i ett förslag på utformning och placering av ett representativt skyltsystem
Under våren 2008 utförde jag mitt examensarbete på Utvecklingsverkstaden, inom Volvo Construction Equipment i Eskilstuna. Uppdraget bestod i att presentera förslag på ett skyltsystem som skulle vara modernt, professionellt utformat och ha ett enhetligt utseende. Den befintliga skyltparken var kraftigt eftersatt och föråldrad. Syftet formulerades till att utforma förslag på ett tydligt skyltsystem som skulle representera aktuell avdelning och dess verksamhet. Syftet innefattade även att ta fram övergripande riktlinjer om placering, för varje kategori av skyltar.
Mobilannonsering: Hur ett värdenätverk formas kring en ny mediekanal
Mobile telecom and the Internet are converging, which opens new possibilities for market actors to create business through the mobile handset. At the same time market experts are predicting that mobile operator?s existing dominance in the telecom market will in the future decline as new technology such as VoIP and services will erode the operator?s traditional revenue model. This implies that mobile operators will need to rethink their dominant business logic to create new value for their customers. Mobile operators are aiming to expand their existing revenue model through advertising in the mobile handset and are searching to create new business models that evolve advertising sales.
Vad styr nedskrivningen av goodwill i svenska hälsovårdsbolag
Bakgrund och problem: Goodwill är ett aktuellt ämne som många studier grundas på. Sedan införandet av IFRS har goodwillposten i svenska bolags balansräkningar ökat exponentiellt. Varför är det på det här sättet? Vad ligger bakom avsaknaden av nedskrivningar? Syfte: Vårt syfte är att analysera svenska bolags goodwillpost för att ta reda på vilka faktorer som driver nedskrivningar av goodwill och hur bolagens ägare skyddar sig mot earnings management.Studieunderlag: För att undersöka vårt syfte kommer denna rapport undersöka hälsovårdsbolag som är noterade på Nasdaq OMX Stockholms Large Cap-, Mid Cap- och Small Caplista. De år som kommer behandlas är från de nya reglerna trädde i kraft fram till den senast publicerade årsredovisningen (2005 - 2013).
BIM i förvaltningsskedet - Nyttan för fastighetsägare
The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.
Konflikthantering i klassrummet
We have chosen to focus our study on conflicts and handling of conflicts in a classroom environment. We are addressing problems such as the teachers? roll in a conflict, the importance of solid leadership in the classroom, students? agency, defense mechanisms in coping with conflicts and so on. In this paper there is a review of different perspectives on conflict and of understanding why conflicts occur the different reasons for the conflicts. Our observation study took place in a grade three classroom, in a mid-sized town, during a regular school day.
Folkbibliotekariers användning av sökverktyg på webben i referenstjänst
The web is a constantly growing medium that presumably plays an increasing role in public library reference services. In order to provide high quality reference service the librarians need to be able to master this medium. Therefore it is interesting to get an understanding of how librarians actually use the web. The aim of this Master s thesis is to investigate what web search tools are used by public librarians in reference service. Furthermore, the aim is to get an understanding of how the librarians think about those tools and what background factors influence their selection of tools.
Barn och ritualer Religiös traditionsförmedling i tre hinduiska hem
The aim in this bachelor thesis is to describe and analyze ritual performance and transference of religious traditions in some Hindu homes in Varanasi (India). In particular from the children?s perspective. The curriculum of Religious Education in the Swedish schooling system focuses on religious life, expression and practice. Thus, this thesis is about ?lived Hinduism?, ritual performance and religious practices.
Implementering av IFRS - Processen i ett onoterat Aktiebolag
IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.
Phosphorus in agricultural soils around the Baltic Sea : comparisons of different laboratory methods as indices for phosphorus leaching to waters
Eutrophication of the Baltic Sea is a serious problem. A major contributing factor is diffuse losses of phosphorus (P) from agricultural land in surrounding countries. In order to estimate P losses, environmental monitoring of small agriculture-dominated catchments is being carried out in most of these countries. Evaluation of the risk of P leaching to waters is usually based on chemical tests originally developed to quantify the amount of soil P available for plant production. The tests are performed in different ways in the different countries and a number of different extraction agents are in use.
Att projektera för demontering. Undersökning av stomsystem
The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.
Undersökning av lönsamhet inför fastighetsförvärv
The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.
Analys av högfrekvensstörningar och elnätskommunikation i distributionsnät
The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.