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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 58 av 292
Fiberarmerad betong - Vidhäftning av kamstål i stålfiberarmerad betong
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.
Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).
Skapande av organisationskunskap i små, unga forskningsintensiva företag : En studie av tre företag i Uppsala
Because of among other things the globalization and a focus on core competencies knowledge has become very important for the companies of today, especially for research-intensive companies. The problem is that the companies become more sensitive to how knowledge is created and spread, that is, how organizational knowledge is created. Especially sensitive are companies who are small, young and research-intensive. The purpose with this thesis is to explore how organizational knowledge is created in small, young and research intensive companies.The theory is based on a five-phase model of organizational knowledge creation and four modes of knowledge conversion described by Nonaka and Takeuchi (1995). These concepts constitute the foundation of the analytical model used in the thesis.The study is carried out by qualitative, highly structured interviews with low standardization.
Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag
Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.
Inneklimatundersökning : Hur fungerar ventilationssystemen i två större lokaler och hur ser kommunikationen kring detta ut mellan hyresgäster, hyresvärd och projektör?
This examination paper is a study of the indoor climate in a theatre and a practice room for orchestras placed in Sickla in Stockholm. The designer of the ventilation system wondered if he had managed too make a good environment for the users and he also wondered which of the rooms that had the most desirable climate. The project includes polls for visitors, interviews of people connected to the rooms and measurements of the physical environment. The results show a small dissatisfaction about the thermal indoor climate, it?s a little bit to cold and the air draws.
En studie i begrepp inom byggnadsv?rden: samsyn och efterlevnad
The theory that concepts that are interpreted subjectively in building care creates problems in how the
concepts are defined in practice within the current governing documents and guidelines for building
care.
This essay has studied concepts in the building maintenance literature to investigate whether there is
consensus in compliance practice within the building process. In the study, 9 concepts have been
investigated through conversational interviews and questionnaires answered by practitioners with
extensive experience in building care processes. In the survey, an attempt is made, to measure how big
or small the consensus is between practitioners who often need to collaborate within the building
maintenance process. The investigation shows that existence of the concepts in building maintenance
is very common in the theoretical literature examined but is almost completely absent in the craft area.
Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in
the building maintenance process, it can be concluded that there is a lack of practice for compliance.
Ett samarbete om samarbete
The following is an explorative work on various forms of collaboration. The core of our exploration revolves around the idea of co-operation as a tool for examination, a collective working method, the input/output within creative practices as well as a phenomena in its own right? It is however not ?simply? about collaboration, but rather places as much focus on a highly personal search for new working methods, new approaches towards research and on the development of our relationship to graphic design. From beginning to end, the entire project has become a work whereby the term ?we? has been more important than ?me? ? a well-functioning project with a common purpose: a collaboration, between us..
Förslag till ny multihall i Mölndal. Användning av BIM vid projektering i tidiga skeden
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.
Energieffektivisering av flerbostadshus från rekordåren. Analys av åtgärder med fokus på ytterväggar
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.
Projektledning inom affärsutveckling för fastigheter: En studie om idé- och identifieringsfasen bland fastighetsföretag
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.
Effektivisering i byggproduktionen - Studier av arbete från ställningar, liftar och arbetsplattformar
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.
Kundnytta vid grusvägsunderhåll ? Trafikantens syn på drift och underhåll av grusvägar i driftområde Trollhättan
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.
Hållbarhetsredovisning till nytta för finansiella intressenter? : en fallstudie
Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.
SVENSK KOD FÖR BOLAGSSTYRNING : En utvärdering av reglerna baserad på lönsamhet
Företag på NASDAQ OMXS Small Cap har sedan 2008 omfattats av svensk kod för bolagsstyrning, Koden. Kodens målgrupp är företagen men syftet är att främja investerares och aktieägares intressen. Det är således rimligt att ställa krav på att Kodens regler är av hög kvalité utifrån deras perspektiv. I studien undersöks vilka samband som existerar mellan reglerna i Koden angående styrelsen och Small Cap företagens lönsamhet, mätt som räntabilitet på totalt kapital. Sambanden används sedan för att avgöra om reglerna i Koden är korrekt utformade eller om de behöver modifieras.
Kreditbedömningsprocessen : Jämförelse mellan de fyra storbankerna i Sverige
The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.