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1089 Uppsatser om Smaller audit bureaus - Sida 15 av 73

Cross-suckling when sows are group housed during lactation : associations with sow productivity and behaviour

Cross-suckling, i.e. when an offspring nurses a female other than their own mother, occurs in pig production systems where sows are group housed during lactation. As production systems where several sows and their litters are housed together during lactation are getting more common, the need of knowledge regarding cross-suckling increases. The overall aims with this thesis was to investigate how sow behaviour and productivity are associated with the occurrence of cross-suckling, and to investigate consistency in sow nursing behaviour related to cross-suckling. The study included information about the first 4 parities of 40 LxY sows kept in outdoor and indoor production environments. Sows were single housed the first 2 weeks after farrowing and group housed (4 or 5 sows per group) from 2 weeks after farrowing until weaning, 7 weeks after farrowing.

Att tala är silver, att tiga är guld? : - En kvalitativ studie om interaktion i samband med talad engelska under engelsklektionerna

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

Förslag till placering av anläggningar för att förbättra vattenkvalitén i Tidan

Considering water quality, landuse and reducion of wetland area in the watershed of Tidan, areas witch are in need of constructions to improve the water quality are identified. Constructions are suggested to be located within the smaller streams in the watershed, so that the water is treated before it reaches the stream Tidan..

Kvickrotens reaktion på klippning och konkurrens i rajgräs- och vitklöverbestånd :

Couch grass (Elymus repens (L.) Gould) is a severe weed in Sweden, and since both the use of herbicides and cultivation should be decreased, it will become increasingly problematic to control couch. The present work is meant to, by literature studies and an experiment, give some answers to the question if cutting and competition can depress the growth of couch. The experiment was carried out in the growing season 2001 at Ultuna, Uppsala, in plastic boxes. The design was three-factorial randomised complete blocks. The factors were plant combination, nitrogen level and cutting strategy.

Våtmarker för näringsretention i Lillån : var bör de ligga och vilken effekt kan vi förvänta

Construction of wetlands in the agricultural landscape may reduce nitrogen and phosphorus transfer to streams, thereby reducing the eutrophication of lakes and seas. The agriculturalstream Lillån, a tributary to stream Sagån, ends up in Lake Mälaren and is transporting large amounts of these plant nutrients. The aim of this study was to estimate how hypothetical wetlands of different size and location may reduce nitrogen and phosphorus load from stream Lillån. Estimated nutrient retention in several small wetlands was compared to retention in a single large wetland based on existing data from the agricultural stream and from a nearby smaller stream. Retention in the stream was suggested to decrease along with the nutrient concentration in the water.

Förväntningsgapet - Skillnader mellan revisorns roll och småföretags förväntningar på revisorn

Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

Förslag till placering av anläggningar för att förbättra vattenkvalitén i Tidan

Considering water quality, landuse and reducion of wetland area in the watershed of Tidan, areas witch are in need of constructions to improve the water quality are identified. Constructions are suggested to be located within the smaller streams in the watershed, so that the water is treated before it reaches the stream Tidan..

Revisorns oberoende vid fristående rådgivning ? det ständiga dilemmat

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

Ren eller oren revisionsberättelse : En kvantitativ studie om sambandet mellan revisionsarvodets storlek och ren/oren revisionsberättelse

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Förutsättningar för småskalig solelproduktion i Australien

The study aims to investigate the feasibility of small-scale electricity production with solar electricity systems, also known as PV (photovoltaic) systems, in Australia. Due to the global warming, sustainable energy has in recent years become an increasingly important issue, both internationally and in Australia. With one of the largest dependencies on fossil energy sources in the world, the country's abundant solar radiation is a possible solution to this issue.Both the technical and the economic feasibility of small-scale PV systems were investigated. On the technological side, the electricity generation, distribution and consumption systems were studied. On the economical side, the parameters that drive the profitability of a PV investment were investigated.

Rekreationsanpassad skötselplan för Skedalaskogen :

In this master thesis we suggest a recreational directed forest management plan for the Skedalaskogen. The forest is situated 10 kilometres east of the city of Halmstad and is owned by the municipality. We have in literature and in research investigated what people like and want in the forest, how to manage the forest for recreation according to for example tree species, mixtures and density. We tried to adapt the forestry methods more to recreational thinking. We have also looked at issues like what is rare and not rare in this part of the country according to nature and forest, where people live and which connection they have to the Skedalaskogen. The Skedalaskogen is a quite big area, totally 830 hectares. The area have about 100 000 visitors a year.

Faunapassager : How animals cross roads

A fauna passage is a way for animals to cross roads separated from the traffic. In Sweden, there are an unknown number of passages with different functions and appearances. These passages would, with the question ?Which fauna passages can be found in Sweden, and how well do they work?? as a base, be compiled in a comparable way. This would be done with a number of questions asked to the different regions of Vägverket.

Företags förberedelser inför revisorns besök

This dissertation discusses the preparations companies do when their auditor is about to visit them. We wanted to investigate if companies do some form of preparations with the intense of trying to influence the auditor in an, for the company, advantageous way. The purpose was to be fulfilled through the deductive process of theorization and from the gathering of empirical and the analysis of this data. We decided that a multiple case study would be the best approach for us, as we wanted to undertake a greater number of interviews than is normally done in a case study. The result from our study showed that auditors think that information from a company is more reliable, if its documentation is neatly kept, or if the relationship between the auditor and the company is good.

Centrumhandel i relation till externhandel : - en fallstudie om Strängnäs

In the 90's the establishment of external trade centers had a strong growth in Sweden, primarily in large and medium cities. Gradually took smaller towns by this development. In larger cities with larger and growing customer base than in small towns were not affected by the trade centers heavily, but in the smaller towns where the customer base was smaller, there was a risk that it created a negative competitive relationship between external trade center and trade in the citycenter. In some cases, competition is a positive development for both the citycenter and external trade areas, but in some cases there was a risk that the center became impoverished. In such situation there are theories that the different variety of different types of goods should be at the center and in external trade center could lead to a balanced trade relationship.

Ekonomi i Passivhus : En studie av två verkliga byggnader

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.

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