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1089 Uppsatser om Smaller audit bureaus - Sida 19 av 73
Energieffektivisering i ett verkstadsföretag : En analys av energibesparande åtgärder samt uppvärmnings- och kylsystems driftkostnader och koldioxidutsläpp
The energy use in a workshop company has been examined in this work in order to find areas for energy efficiency improvement. The combined oil and electricity heating in the company were compared with other alternative heating systems including cooling of the premises in following combinations:Ground source heat pump for heating and coolingDistrict heating and absorption coolingDistrict heating and low temperate surface water coolingEnergy use, operation costs and carbon dioxide emissions were calculated for the current heating systems and the three alternatives including cooling. The ground source heat pump for heating and cooling decreases bought energy with 34 MWh annually compared to current heating only. The district heating and low temperate surface water cooling has the largest reduction of operation cost and carbon dioxide. The operation cost decreases with 42 kSEK and the carbon dioxide with 43 metric ton CO2 annually.
Guide till upprättande av säkerhetshandbok
This Projects goal was to develop a manual, which was to be used as help for a fishing company in the making of an SMS (Safety Management System). The manual was going to follow the guidelines presented by the IMO (International Maritime Organisation) and the Swedish Transport Agency. The projects client was a smaller fishing company that was about to build a fishing vessel.The work has been carried out as a project, it was finished within the schedule and the client was most satisfied with the result. The client has used the manual in the making of the Safety Booklet (SMS) and they are now certified according to the rules of the Swedish Transport Agency..
Housing of ringtailed lemur, Lemur catta, from an ethological perspective
Sheep production is the only animal production in Sweden that is increasing. Therefore,increasing knowledge of the production is of great interest. In order to run a viable sheepproduction, producers needs to be successful in the breeding of the animals and achievean economic surplus in the end. Lambs that are born healthy and vital have greaterconditions to perform high lamb weight gains and thus a successful production. Thereare many factors affect the survival, birth weight and early weight gain of the new bornlamb.
Hedgefonder : Hur kan dess risker och möjligheter förmedlas
We have in this essay studied the Swedish Hedge Fund Market available for the average Swedish private investor. We have closely looked at the risk measurements that are applicable on the evaluation of Hedge Funds today, and furthermore studied how they are communicated and what they actually contribute with in terms of risk and yield. Our survey attempts to clarify the shortcomings in the communication between the Hedge Fund Managers and their smaller investors. Do they really know where they put their money? The market is rapidly expanding and our goal was to find improved ways to inform about the Hedge Funds risks and opportunities.
Implementeringen av REACH : ett led i att bidra till en hållbar utveckling : Fallstudie på ett SME-företag
The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.
Födelsevikt och tidig tillväxt hos nyfödda lamm
Sheep production is the only animal production in Sweden that is increasing. Therefore,increasing knowledge of the production is of great interest. In order to run a viable sheepproduction, producers needs to be successful in the breeding of the animals and achievean economic surplus in the end. Lambs that are born healthy and vital have greaterconditions to perform high lamb weight gains and thus a successful production. Thereare many factors affect the survival, birth weight and early weight gain of the new bornlamb.
Aktieindexobligationer : Småspararens Livbåt på Vägen mot Djupt Vatten?
The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.
Fett osynlig? : En undersökning om representation av överviktiga och feta kroppar i två läromedel för gymnasieskolan
This exam paper has examined visual portrayals of overweight and fatness in two swedish upper secondary school textbooks, one in physical education and one in social science. The textbooks were analyzed in regard to numeral representation, interacting social categories such as gender and age, depiction in forms of activities and stereotypes and relation to context close to or far away from a swedish context. The analysis showed an underrepresentation of overweight and fat bodies in both textbooks, but the represention of overweight bodies in the textbook on physical education were nearly nil whereas in the textbook on social science there where representations of both overweight and fat bodies. Combined the both textbooks gave a representation of health and youth as not represented by overweight or fat bodies..
Konceptstudie av en kompakt Picker robot
Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.
Kvalitet och ekonomi i utförandet av förstagallring baserat på olika gallrings- och underväxtröjningsprogram :
Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.
Hazel- Ett mjukvarusystem för automatisk och optimal schemaläggning
This report documents the development of a software system for automaticscheduling called Hazel. This system is comprised of a server where an automaticscheduler has been implemented, as well as a web and mobile applicationthat allows users to interact with the system. The scheduler hasbeen developed with the functional programming language Haskell and usesa SAT-solver.Manual scheduling has long been the bane of managers everywhere, asmatching the needs of the employer with those of the employee is often adifficult and time-consuming task. There already exists several automaticschedulers that attempt to solve this problem. The issue with said schedulersis that thay tend to be expensive, or developed to only fulfill the needsof a particular organisation.
Reportrars användning av informationsresurser på en svensk dagstidning.
The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.
Cherry Casino : - en kommunikationsgranskning
AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.
Camp Vamp - Att ljussätta en dansföreställning med skiftande förutsättningar
I work on a lighting design for a dance performance to be on tour. A lighting design adapted for
three different conditions was made:
- One comprehensive where I allow myself a great deal of creative freedom, adapted for the
stages with major technical conditions.
- One smaller version for stages with less equipment and with less time for preparation on
site.
- One design for very simple conditions.
I also examine the specific differences between typical theatrical lighting design and typical dance
lighting design, and the best way to prepare for the hands-on stage design phase..
Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress
Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).