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1089 Uppsatser om Smaller audit bureaus - Sida 23 av 73

Duo - ny skola på Hälsingehöjden

A variety of demands have to be considered in the design of a new opera house in Galärvarvet. All possible viewpoints are important to be aware of, as is the need for the new building to be a contrast to the already existing opera house in Stockholm. The restricted site also makes a multitude of demands on the building's design.By rationalizing the layout and structure and also by making the footprint smaller, the complex building of over 30 000 square meters can be fitted and blended into the existing physical context. Unlike the existing opera house in Stockholm, the new opera house shows the rationality and the advanced technology that lies behind the scenes and becomes the character of the entire building. Through the dynamic façade, the new opera can convey any character it so desires, just like scenes do through different settings.

Sponsring - En studie om handbollsföreningar i Göteborg

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Broms- och styrsystem för möbeljalusier

This report is the result of a master thesis at the Department of Mechanical Engineering, Division of Industrial and Economical Development, at Linköping University of Technology. The project was carried out on behalf of Fanerami AB, Mjölby and includes 20 weeks of full time schedule work.Cabinets with vertical mounted roller shutters all share the same problem, namely weight balancing. A roller shutter has an equilibrium area where the sum of the different forces acting on the shutter equals zero. As the shutter leaves that area it will pick up speed as it falls towards the bottom. When the shutter hits the bottom of the cabinet there is a potential risk of getting fingers caught and in this project a solution to prevent this from happening was to be presented.In this project, three concepts have been generated with the following different purposes:?In concept 1 the risk of getting any fingers caught when the shutter closes was to be eliminated in an efficient and inexpensive way.?In concept 2 the roller shutter had to be balanced at all time providing the possibility to keep the cabinet open in any position.?The last and most challenging task was to create a remote controlled TV cabinet.

En jämförande studie av fem lastbilsmonterade flishuggar

The study was carried out as a time study of five wood chippers placed on trucks,so?called huggbilar. They are trucks with built?in wood chipper, chip bowl and crane pulling a chip trailer. The system is used for chipping wood fuel, transporting, and delivering the chips to heating plants.

Miljöinformation från teori till praktik.

The purpose of this paper is to investigate the process of transferring information from science to "the field" of environmental protection in Sweden. I have studied four Swedish environmental organizations, Greenpeace Nordic, WWF Sweden, the Swedish Society for Nature Conservation and Friends of the Earth Sweden to see how they search/get information. I have also studied the Swedish Environmental Protection Agency and its role as sender of information, since it is the authority which is responsible for environmental information in Sweden. I have used information and communication theories as a help to analyse my results. While working on this paper I realized that my methods were not the best.

Quadrotor UAV : Konstruktion och användbarhetsstudie av en UAV i sensornätverk

Quadrotor UAVs are self-stabilizing, autonomous flying machines that has recently become more popular than ever. Unmanned Aerial Vehicles have their roots in the military, where they were developed for use in reconnaissance and combat. During the last few years, advances in the fields of electronic sensors, electric motors and microcontrollers have enabled smaller designs and autonomic flight control even for private use. The quadrotor, which is the particular kind of UAV we are looking closer at in this paper, has 4 rotors in an X-like formation. This configuration has many advantages such as good lift capacity, non-complex mechanical structure and serviceability.In this project we aquired a current overview of the domain and determine whether it is possible to construct a quadrotor UAV designed for use in a WISENET sensor network on a low budget and short time schedule.Based on existing community project AeroQuad, a quadrotor is constructed with a budget of about 500 euro.

Hot och våld i socialarbetares yrkesutövning : Threats and violence in the socialwelfare secretary occupation.

2004, the SSR, Akademikerförbundet, made a study on the threats and violence as a social secretary in the municipal social services are exposed in their occupation of the "social secretary of threats and violence at work" (T-110192), conducted by Temo ab. We have chosen to use the study on a smaller scale and then made contact with five municipalities in the middle of Sweden to investigate social secretaries experiences of threats and violence. Using the cross-sectional design and a convenience sample, we have gained access to data from 56 people. From a sociological perspective, we have chosen to use Norbert Elias theory of universal configuration and interdependence, and Michel Foucault?s theories concerning power search explanation for the existence of threats and violent situations in the contact between social workers and their clients..

Småbarnslitteratur sedd ur ett genusperspektiv

The purpose of this Masters thesis is to investigate if gender stereotypes are mediated to children between 0-3 years through books suitable for their age. This thesis concerns books that are available in public libraries. The content will be analysed by using a combination of methods, both content analysis of all the books in our study and a qualitative analysis of a smaller number of these books. With inspiration from both Robert Connell and Yvonne Hirdman and their theories of gender and gender stereotypes, this material was read and we wanted to examine if books for very young children might establish stereotypes. Our analysis showed that many known stereotypes are common in these books.

Bottensubstratets inverkan på föryngring av Flodpärlmussla

The freshwater pearl mussel (Margaritifera margaritifera) is threatened throughout its range. There has been a substantial decline of the species and one major reason is habitat degradation. We investigated how the substrate composition of the bottom floor affects the regeneration of the mussel by analyzing data from the Västerbotten County Board?s inventory of the freshwater pearl mussel. The results implied that fine material such as fine sediment and sand might be detrimental to regeneration whereas gravel and boulders and in particular stone seem to be beneficial.

Höjda gränsvärden ? En studie om frivillig revision

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

"Man är liksom mittemellan". En kvalitativ studie om 10-åringars perspektiv på sin livssituation

The purpose of this essay was to, by the ecology of human development theory, examine 10-year old childrens own experience of their lifesituation outside the time of school. The study was based on qualitative interviews with six 10-year old children from a smaller community in Sweden. The main guestions was:1. What is the experience of being 10 year?2.

Alkohol bland ungdomar:En litteratur studie : Hantering och identifiering av ungdomars alkoholproblem, missbruk och beroende.

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

Den orena revisionsberättelsens effekt på aktiekursen : En studie i svensk kontext

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

Energieffektiviserande åtgärderpå Robertsfors VA-nät : En förstudie av vilka energieffektiviserande åtgärdersom kan göras på pumpstationer och reningsverk

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

Beslutsprocessen : en studie om beslut angående den frivilliga revisionen

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.

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