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1089 Uppsatser om Smaller audit bureaus - Sida 50 av 73
Kadmium i skånska vattendrag : en metodstudie i föroreningsmodellering
Modelling of pollutants is commonly used in research and at departments working with environmental issues. The need to use large amounts of data when modelling creates the opportunity for more generalised models with lower data demands. Aggregating functions into coarser elements is a sort of generalisation of actual features in nature.A development of a method and a modelling tool called ?KadmiumKalkylatorn? has been performed to model cadmium pollution in rivers in Skåne, Sweden. The water runoff has been multiplied with cadmium standard concentrations based on membership in landuse classes.
En vass striker eller anfallare? En kandidatuppsats om lånordens förekomst i svenska fotbollstexter
Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.
Hur förklaras karriärbyten bland revisorsassistenter? : en jämförande studie av uppfattningar mellan nuvarande och före detta revisorsassistenter
Personalomsättningen inom revisionsbranschen är ett viktigt ämne eftersom revisionsbyråerna behöver hålla kvar kvalificerad personal med hög kompetens för att kunna upprätthålla god revisionskvalitet. Eftersom revisorsprofessionen anses vara ett prestigefyllt yrke med höga inträdesbarriärer är det viktigt att ifrågasätta varför någon som väl kommit in väljer att lämna.Syftet med uppsatsen är att förklara vad som påverkar karriärbyten bland revisorsassistenter. Detta kan bidra till en bättre förståelse kring varför revisorsassistenter väljer att sluta innan avlagd revisorsexamen. Med hjälp av en kombination av teorier från bland annat socialpsykologi, motivationsteori och tidigare forskning har en modell utvecklats som illustrerar de olika faktorer som kan antas påverka revisorsassistenters karriärbyten. För att testa modellen har en enkätundersökning om nuvarande och före detta revisorsassistenters uppfattningar och motivationsfaktorer gjorts.Resultatet av undersökningen visar att karriärbyten bland revisorsassistenter kan bero på flera olika faktorer, och indikerar att vissa faktorer som identifierats genom tidigare litteratur kan ifrågasättas.
Pig behaviour during crowding : a study in organic and conventional herds
Rearing in organic pig production differs from conventional rearing; pigs have outdoor access and larger space allowances. Regardless of production system all pigs are transported before slaughter and during transport pigs are crowded together in a new environment and in a space smaller than they are used to. As pigs in organic herds are reared at even larger space allowances than conventional pigs, such crowding could possibly have a stronger impact on pig behaviour and well-being. Six pig producing herds, three conventional and three organic, were visited and pigs from each herd were enclosed during 12 minutes in a test area corresponding to the crowding on a transport vehicle. During the crowding, pigs? behaviour was observed, before and after enclosure in the test area skin lesion scores were recorded, and also measures of heart girth (for weight estimation) was done.
Att tillämpa eller inte? : Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar
Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.
?Vi är allt från detektiver till terapeuter? : En kvalitativ studie om hur socialsekreterare inom ekonomiskt bistånd upplever sin arbetssituation
AbstractOur purpose was to understand how social workers experience the possible complexities that working with economical aid can entail. As an example we chose to focus on long-term economical aid work. We aimed to address the question of which factors could affect their work. In a prior study, done by Dellgran & Höjer (2003) the conclusion was drawn that the combination of economical aid, healthcare and schools makeup a third of practical social work in the terms of the proportion of the amount of social workers, but only 8 percent of the research is done in those areas. Other studies (Stranz, 2007) demonstrate that the research that is done on working with economical aid is deficient.
Alla ska va med... : En essä om storarbetslag, modularbete och dess förutsättningar och konsekvenser
I begin my essay with a story that illustrates how a preschool activity organized on a modular work can be perceived. I describe how the environment has been rebuilt and modified to accommodate one large group of children instead of two smaller groups as before. Management´s justification for the change is that it is carried out to give the children better conditions for their learning, but my understanding is that it also hampers preschool-teachers´ abilities to implement their assignment.I try to understand what benefits module work by examining what well-known researchers believe is important for children´s learning in environmental and preschool teacher´s importance. When I use what I have learned to analyze my story, my opinion is that the change of the preschool activity not have just a positive impact but also entails that preschool teachers find it difficult to be present and in interaction with the children as several well-known researchers notes is important for children´s learning. I discuss how a large and rich environment at the same time can be perceived as incalculable for teachers, which can result in not all of the children being paid attention to in the preschool activity.
Havremalt : relansering av en hälsokostprodukt
Launching and marketing a health food product is associated with larger problems than a launch of a traditional food product. There are several sales channels that can be used for a health food product, for example the product can be sold as a traditional food product, natural health food product or as a prescription drug. A smaller company can however experience problems while launching its product as a prescription drug because of the large costs associated with this particular sales channel. There is often no other alternative than to launch the product as a traditional food product, this can however create other problems because of the existing regulations on what can and cannot be mentioned in the marketing of a health food product. The limited amount of information about the product that can be enclosed together with it makes it hard for a company to differentiate and position it on the market.
Minskad miljöpåverkan av kapslar för kaffe, te och choklad : med avseende på materialval och utformning
During the spring semester of 2012 did Petra Hollsten independently a thesis on reducing the environmental impact of capsule for coffee, tea and chocolate. The work was performed at Karlstad University, Faculty of Technology and Science under the Bachelor of Science program in innovation, technology and design. The project's scope is at 22.5 points.The employment for this project is the company Löfbergs Lila AB in Karlstad. Supervisor at the Principal has been Maria Herou Wallner and Sandra Lyxell, product managers. Supervisor at Karlstad University is Monica Jakobsson, lecturer and program leader for innovation and design engineering program.
Utveckling av Materialförsörjning : En studie av Sandvik Coromants försörjning av stål
This report is a master thesis performed by Adam Lundin at the company Sandvik Coromants production facility in Gimo. The work started in January 2013 and went on for the duration of 20 weeks, which is equivalent to 30 hp. The project was executed at the department GVR10. The scope of the project was to create a base for improvements in the purchasing process of direct material to the production. The background to the project was that the centralized purchasing department has gone through changes and decision was taken to decentralize the purchasing of direct material to Gimo.
Effekten av frukostens glykemiska index på energiintag hos barn och ungdomar
Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: The effect of the glycemic index of breakfasts in energy intake inchildren and adolescentsAuthor: Charlotte Olofsson, Cornelia Johansson and Maria NordbeckSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 16, 2013Background: The glycemic index (GI) and it´s effect on energy intake is a debated subject.Research has been done whether food with lower GI decreases hunger and lowers energyintake, which could be an effective tool to prevent overweight in children and adolescents.Breakfast eating is successful for maintaining a healthy weight and it´s therefore interesting tosee if the quality of the carbohydrates matters.Objective: To evaluate the scientific evidence regarding the effect of GI of breakfasts inchildren?s and adolescents energy intake.Search strategy: To find relevant articles, a systematic literature search was made in thedatabases PubMed, Scopus and Cochrane. Search terms that were used were: breakfast,breakfast quality, children, glycemic index, energy intake, obesity.Selection criteria: Randomized controlled trials and cohort trials, breakfast eatingindividuals, children and adolescents under 18 years old, reported glycemic index. Outcomemeasurements: Energy intake.Data collection and analysis: Six original articles met the inclusion criteria and werereviewed by the SBU audit template for randomized and controlled studies. There after onearticle was excluded because of very low quality of the study.
Förbränning av pellets framställda av defibrerad granråvara :
Fuel pellets are in Sweden mainly produced from sawdust and cutter shavings. Before the pelletising process the raw material is dried to attain consistent moisture content and ground up in a hammer mill. In the densification process (pelletising) the ground material is forced through holes in a rotating die. This heats up the wood particles which cause them to soften and self bond. After the process the pellets are cooled, sieved and bagged.
The milling process creates a wide range of particle sizes.
Korttidsfrånvaro ? en pilotstudie av alkoholens betydelse
Bakgrund: Många arbetsplatser har haft upprepade problem med korttidsfrånvaro hos arbetstagarna. Arbetsgivaren kan då kräva sjukintyg från första dagen.De företag som har Feelgood som företagshälsovård ansåg att det fanns ett stort behov av att ta reda på orsakerna till detta.Syfte: Denna pilotstudie undersökte hur stor andel av korttidsfrånvaron som var kopplad till sannolik överkonsumtion av alkohol. Utvärderingen utfördes med frågeformulär i kombination med alkoholmarkör i blod. Arbetsgivaren och arbetstagaren fick också uppge sin uppfattning om tänkbar orsak till denna frånvaro.Undersökt grupp: Studien omfattade 10 patienter varav 6 män och 4 kvinnor, där arbetsgivaren hade begärt sjukintyg från första sjukdagen. Patienterna kom från 10 olika företag som under ett halvår hösten 2007 till våren 2008 hänvisades till Feelgood för utredning.Metoder: Vid utvärderingen träffade företagsläkaren arbetstagaren för en kartläggning med anamnes, status och provtagning.
Styrelserekrytering : Vad påverkar valet av nya styrelseledamöter
Background and problem:Theory and literature in the field of board recruitment are limited. The theory and literature that existed focused primarily on the recruitment of senior management and CEO. It was identified that no one had examined the factors that influence the recruitment of board members. The underlying factors might cause the board recruitment is not done from a purely efficiency perspective and therefore it is of interest to be examined.Purpose:The purpose of this thesis is to examine and give an insight into the underlying factors affecting the choice of new directors in large Swedish companies.Method:The thesis has had a deductive approach and been based on existing theory and literature to explain the factors that affect board recruitment. The study was quantitative and the sample consisted of all the major Swedish listed companies.Results and conclusions:The survey indicated that board members ethnicity and number of other board assignments were factors that influenced the board recruitment.
Möjligheter till ökat utnyttjande av fosfor genom grödan med mineralgödselmedel
The objective of this thesis is to explore opportunities to enhance the phosphorus use efficiencyof inorganic fertilizers in crop production, with techniques available today and in thefuture. Phosphorus is a finite resource of declining quality; therefore a phosphorus use efficiencyin crop production of only 15-30 % is unacceptable. The main reason for low efficiencyis the retention by Ca and Mg in calcareous soils and Fe and Al in non-calcareoussoils. Due to the low mobility of phosphorus, plant uptake is mainly dependent on root growthrather than diffusion. Therefore, measurements need to be taken that benefit contact betweenroot and fertilizer, before fertilizer phosphorus becomes unavailable to the plant.