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1089 Uppsatser om Smaller audit bureaus - Sida 55 av 73
Arbetsmiljöplanens väg från administration till produktion : Så kommuniceras och efterföljs arbetsmiljöarbetet i byggbranschen
The construction industry is one of theindustrieswithmostinjuredinSweden. There is reason to believe that there are deficienciesinhow the work environment iscommunicatedbetweendifferent parties. Interest in theworkenvironment has increasedin recent years,whichmakes problems and shortcomingsin this subject highlighted to a greater extent. There are severalways to workwithwork related health on the building sites. The Work Environment Plan isa tool that earlyin the planning of the project call attention to the risks and as far as possible prevents them. The purpose of this report is to improve how the workenvironmentreaches the production and how it is applied in everyday work.
Skillnader i kungsörnens (Aquila chrysaetos) flyttningsmönster beroende på ålder och klimatfaktorer : En studie för skyddet av kungsörn
This study examines the factors that influence the seasonal movements of Golden Eagles (Aquila chrysaetos), and can thus provide important information that helps to improve the protection of the species. There were two main purposes of this study. First, I wanted to analyze the difference between preferences of juvenile and adult Golden Eagles in their choice of southern or northern hibernation areas. Do younger eagles prefer moving longer distance to southern areas of Sweden? Second, I wanted to investigate how the climate influenced the choice of date of migration in the fall.
Etisk affärskultur i små och stora revisionsfirmor : En studie om skillnader i den etiska affärskulturen och dess påverkan på revisorers objektivitet
Syfte: Tidigare studier har visat att objektiviteten hos revisorer tenderar att brista i större utsträckning i små revisionsfirmor än i större revisionsfirmor. Det finns samtidigt forskning som fastställer att den etiska kulturen i en organisation har en stor inverkan på de enskilda individernas etiska handlande. Studier visar även att organisationskulturen kan skilja sig mellan stora och små organisationer. Vi har utifrån tidigare forskning valt att undersöka om den etiska affärskulturen skiljer sig åt i små och stora revisionsfirmor och om en starkare etisk affärskultur är relaterad till en starkare objektivitet hos revisorer.Metod: Vi har valt att använda oss av en kvantitativ enkätundersökning i vår studie, eftersom vi önskat identifiera ett samband mellan revisionsfirmors storlek och dess etiska affärskultur och om den i sin tur har en påverkan på revisorers objektivitet. Studien har genomförts med hjälp av Ardichvili, Jondle och Mitchells (2013) enkät för att mäta den etiska affärskulturen samt ett etablerat test för att mäta objektiviteten hos revisorer som bland andra Bamber och Iyer (2007) har använt sig av.
Utvärdering av vattenrening och identifiering avförluster m a p energi vid Bravikens pappersmaskin 53
This Master degree project has been performed at the Braviken paper mill on papermachine 53 (PM53) which produces newsprint paper. The current economic situationhas contributed to declining demand for newsprint, which means it is extra important tobe competitive by high energy efficiency. Particularly as energy prices are expected torise when the economic growth returns.One way to increase energy efficiency is by reducing the water use in paper and pulpmills and consequently save energy through reduced heating of water. The thesis's maintask is to evaluate whether a water purification plant (microflotation plant) forpurification of process water in PM 53 is profitable. The microflotation plant enablesreuse of warm process water instead of losing the energy to receiving waters.
Att skapa bilden av biblioteket : Åtta bibliotekariers upplevelser av deltagandet i projektet Futurum.kom
In this two years master's thesis a regional project, Futurum.kom, is studied through the experiences of eight librarians from two of the participating libraries. The interviewees have all attended local and regional seminars where questions about core values, target groups and the role of the public library were discussed, among others. The seminars resulted in a number of core values and target groups. During the project, a number of advertising campaigns are to be conducted. The first one of these had recently been implemented at the time of the present study. The aim of the thesis is to investigate the interviewees organizational self-perception in relation to the project.
Respondentgruppers inställning till IASBs förslag om förbud mot återföring av tidigare nedskriven goodwill
The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.
Användarcentrerad utveckling av mobilt IT-stöd
This exam paper has been a collaboration between the writers and SYSteam Utvecklingspartner in Huskvarna. The assignment was about finding a need for a mobile application, making a requirement specification document with design documents and parallel to this constructing a prototype. The assignment is summarized in the following questions:? How can companies in the forest industry benefit from mobile information technology?? How can a user centered perspective be used in the process of making the requirement specification document and the design documents?? How do guidelines for usability apply to a mobile application?Three visits to companies in the forest industry were made to find a need for mobile information technology solutions. After a small analysis of the different companies? problems and conditions the decision was to use Tenhults Impregneringsverk AB in the case study.We used the FA/SIM method in our job of finding the organization needs for change and the principles of User Centered Design in the work of constructing a prototype.The result of our work is a requirement specification with design documents and a prototype.
Hur enkel- & dubbelportsturbin i kombination med två olika avgassamlare påverkar gasväxlingsprestanda på en Scania V8
The exhaust arrangement on a Scania V8 consists of one manifold at each bank connected to a twin entry turbine (8-2-2). A study in GT-Power has shown improved performance and reduced cylinder to cylinder variations using two manifolds at each bank in combination with a single entry turbine (8-4-1). This thesis work analyses the difference in performance shown in simulation and verify it by engine test.The initial work was focused on simulation in GT-Power. Investigating how exhaust manifold volume and pulses effects the turbine efficiency and the mean effective pressure during the gas exchange. To verify GT-Power simulations four engine tests with different exhaust arrangement have been made.The results from GT-Power simulation indicate that a larger exhaust volume improve the turbine efficiency.
Genus som en del av Samhällskunskapsundervisningen : Lärares och elevers föreställningar om genus i undervisningen
Gender is one of several factors that affect our society. According to the National Agency of Education and the values of Lpf 94, the school should communicate and counteract gender stereotypes. However, there is no demand for gender knowledge in the syllabus for Civics in upper secondary school.The purpose of this study is to investigate how two teachers work with gender in Civics education, with main focus on working practices. In addition, I wanted to investigate which conceptions students in upper secondary school have about gender in education. The method used is interviews.
Hur påverkar professionell utveckling synen på allmänintresset? : en undersökning av revisorer, revisorsassistenter och revisorsstudenter
Revisorer anses utgöra en profession vilket kännetecknas av bland annat etiska riktlinjer och krav på utbildning och kunskap. Enligt de etiska reglerna, som IFAC och dess oberoende kommittéer sätter för revisorsprofessionen, ska revisorer arbeta för allmänintresset. Innebörden av allmänintresset kan uppfattas otydligt och det finns olika syner på vad det faktiskt innebär. Enligt IFAC innebär allmänintresset att hänsyn ska tas till organisationers samtliga intressegrupper i samhället men inom professionen finns det skillnader i syn beroende på rang. På vägen till och inom professionen sker professionell utveckling genom utbildning, handledning och struktur & bedömningar.
Betesdrift för mjölkkor :
The Swedish Animal Welfare Act say that all milking cows must have access to pasture
in summer time. That was a gift to Astrid Lindgren o her 80th birthday from the Swedish
Government. Sweden is a predecessor in animal welfare, but how well do we live up to
these big expectations? In this thesis I will examine how well the pasture for milking
cows works.
I have been interviewing farmers with milking cows and people in the business. I have
also been searching information on Internet, and using the library of Alnarp.
Cows that are kept on pasture are exposed to different kind of parasites, but on the other
hand they run a smaller risk to getting acetonemi, pareses and udder infection.
Veterinary Pierre Nordmark means that cows on pasture are more healthy then cows
kept inside all summer.
"Jag skulle vilja att syv förklarade mer, liksom..." : En kvalitativ studie om samtalets betydelse för utlandsfödda elever
Syftet med uppsatsen är att undersöka vilken betydelse och påverkan samtalet med studie- och yrkesvägledaren har för utlandsfödda elever med icke svenska föräldrar som är sent anlända till Sverige. En kvalitativ forskningsmetod har används. Fakta har inhämtats via elevintervjuer bestående av åtta informanter från en mindre kommun. Urvalet utgjordes av grundskoleelever i årskurs nio som gjort sitt gymnasieval samt gymnasieelever från årskurs ett och årskurs tre. Resultat och analys indikerar att eleverna tycker att samtalet är betydelsefullt, eleverna får svar på frågor, får faktainformation och detta leder till ett bättre beslutsunderlag i valsituationer.
Fallstudie av produktionschefers ledarskap
The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.
Halvledare för höga strömmar i fordon
Mechanical relays are more and more being replaced with semiconductortechnology. In this thesis it is investigated if and how the larger loads couldbe controlled by transistors. The main part of this work aims to create andverify a solution that can control the starter motor, as well as protect it incase of any failure. The different malfunctions that the solution protectsagainst is high current, too high peak current, low current, maximum cranktime and minimum cool off time. The timers also protect indirectly againstoverheating of the starter engine.The transistors used are BTS555, from Infineon.
Tillämpning av en markprofilmodell för hydrologiska beräkningar i avrinningsområdesskala
There is a great need to reduce nutrient leaching from arable land into lakes and oceans. By using several different types of models it has previously been possible to describe nutrient losses in a catchment area with a minimum unit of sub-catchment level. At present, it is instead desirable to model a smaller catchment with an opportunity to re-connect the results to the corresponding fields in the catchment. Such models already exist but they are not fully able to properly describe Swedish conditions and land characteristics in our region.With the approach of creating such a model, SLU has developed a project with this work as its first stage. The model is expected to be created under the working name SWE-model which stands for Soil Water Environment and is in this first stage supposed to apply the SOIL model in catchment scale. During the procedure to describe the first step in the process of developing such a model adapted to Swedish conditions and which works in the catchment scale with an area of about 10-30 km2, focus has been set on calculating the transport of water flow from different hydrological response units. Regardless of the processes occurring in the soil after the water has been added, it is assumed that all the water which flows from each simulated unit is drained.In the first step the hydrologic response units were identified based on land use and soil type in the study area. With the help of a script with functions that retrieve and transform data, certain units were chosen for simulation. The script was also created in this project. Finally, the model results were aggregated and summarized for each unique unit, for each sub-catchment, and also for the whole catchment.From the results it is possible to see similarities in the flow dynamics between modeled and measured data. The efficiency coefficient has been calculated to correspond to the mean of the measured values for the whole simulation period. With an automated calibration process the model should be able to perform better. The volume error gives an indication of overestimation from the model..