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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 60 av 292
Konkursprognostisering : En empirisk studie av småföretag i Sverige
Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.
The Student Habitat : "a small and interactive community where students can live, interact and socialize."
I?ve chosen a subject that's close to my heart, as a student who has experiences the need of a change in the traditional student living.I've focused my theses on ?nding the key ingredients for improving an individuals time as a student. In a time when students are struggling to ?nd accommodation that ful?lls the need of being close to university, close to social places, adequate size and affordable. This is close to impossible! This is not just a problem in Stockholm but an international dilemma.The heart of my thesis is, how can we create clever ways of student accommodation with emphasis on community and a more sustainable way of living?Only when we start embracing change and by breaking out of our traditional individual living, can we then start to realise and recognise the bene?ts of working, studying and living together.
?Förhoppningsvis är man två? : En studie över hur 18-åringar i en mindre stad i Sverige resonerar kring kön, kropp och sexualitet
The essay is about how teenagers around 18 years of age in a small town in Sweden talk about gender, body and sexuality. The study is based on two focus group interviews with five boys and four girls. We have then thematized and analyzed the material with queer theory.The results show how young people see heterosexuality as something 'natural' and gender as biologically determined. The teenagers are critical towards anything that deviates from the traditional nuclear family consisting of mother, father and children. Norms are created in their speech as some of them acts as so called "border guards" for these norms.
Friskvård som framgångsfaktor
De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..
Konstruktion av pipelinebro i Charagua, Bolivia
Guazuigua is a small village in Bolivia, which has had too small water resources, especially for irrigation. A project started after some studies were made, to create a canal to provide the village with water from a nearby town. To make the canal work it had to cross a dried out river. There have been several attempts to cross these dried out rivers, but with poor results. The purpose of the report is to provide a solution for this problem.
How strain and production system effects chicken welfare and quality in meat : a literature review
There are several reasons why organic chicken production is scarce in Sweden. Lack of slow growing (SG) strains combined with higher production costs, lower meat-yield and uncertainty of consumers? willingness to pay seems to be the main reasons. EU-legislations imply use of indigenous slow- or medium growing strains in organic production, nevertheless, fast growing (FG) broilers are often used due to their effectiveness. Increased consumption of processed food creates a market for conventionally rearing of very heavy broilers.
Kollektivtrafikanalys av Frihamnen Göteborg. En studie av olika utbyggnadsscenarier och dess transportbehov vid en färdig utbyggnad av Frihamnen år 2040
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.
Solceller som energikälla och solskydd för tält
This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.
Arbetsberedningar i syfte att öka delaktighet och tillvaratagande av kompetens bland yrkesarbetare -Utvärdering av ett nytt arbetssätt för Skanska Region Hus Göteborg
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.
Grey-sided vole and bank vole abundance in old-growth forest patches of different size and connectivity
Vole populations in northern Scandinavia vary in cycles with peaks every third or fourth year as described by the National Environmental Monitoring Programme of small mammals (NEMP). Some vole species have declined in population numbers since the NEMP started in 1971, especially the grey-sided vole (Myodes rufocanus) which is nearly extinct in the forested region. Since small mammals are an important food source for several avian and mammalian predators, the decline in vole numbers is expected to have consequences for the whole food chain, especially if other vole species start to decline in numbers. This study tried to test the hypothesis that presence and abundance of M. rufocanus (a specialist species) and Myodes glareolus (a generalist species) can be predicted by patch size and connectivity of forest patches >60 years old with a minimum of 15% pine >100years old.
Konflikthantering : med elever i mindre undervisningsgrupp med psykosociala problem
The purpose of this study is to portray conflict managing associated with children in a small class and what problems they may face each day at school. What types of conflicts and what consequences do teachers practice? This study is based on these following questions:Is there any difference for solving/measure for students with psychosocial problems or ADHD in a conflict or does teachers still works with the same methods?What types of conflict solving does schools use?What is important to consider with students in a small class who has psychosocial problems and ADHD to prevent conflicts?Summary: To answer my questions in this study, I´ve used qualitative methods, interviews and observations. I have used my cellphone for recording the interviews so that all content from the informers are accurate. My theoretical points concerns on having strict rules both inside and outside the classroom.
Varumärkeskommunikation och positionering med en begränsad marknadsföringsbudget : Marknadsföring med små medel i ett bilpoolsföretag
This Thesis deals with the two concepts branding and position, more precisely how companies with a small marketing budget needs to work with these two concepts. The purpose of this thesis is to understand how these companies are able to assert a position on their specific market. The thesis treats theories and empirical data to be able to answer the purposes of the thesis and for the authors to be able to give recommendations of how companies in this situation can improve their marketing strategies. To be able to give these recommendations a more in depth study had been made of a carsharing company, Sunfleet. This to be able to se how a specific company works with branding and positioning as well as what can be improved.
En kartläggning av årsredovisningars kvalité efter revisionspliktens avskaffande
Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén imikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för attbedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömassom kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativaegenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningenenligt rådande lag.
Källskatt på utdelning till utländska pensionsfonder : Kupongskattelagens förenlighet med EU-rättens fria rörlighet för kapital
In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.
Pellets - en framtidsmarknad?
With higher prices for oil and increased focus on fossil fuels impact on the environment the heating sector are searching for alternative fuels. Pellets are a quite new product whose production has risen exponential in recent years. Today there are small-, medium-and large-scale users, where the large-scale consumers are the heating sector. The heating sector is mainly using oil to cover the increased demand during cold periods.
The purpose of this study is to analyze the potential of pellets if it would replace thermal power plants oil and coal. The study will also analyze the economic impact a conversion would mean for a heating plant and if the pellet is a reasonable substitute.
2008 statistics from the Swedish district heating association were analyzed and a calculation was performed to determine how many tons of pellets is needed to replace coal and oil.