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1089 Uppsatser om Smaller audit bureaus - Sida 60 av 73

Arbetsprocess för materialanskaffning vid Forsmarks Kraftgrupp AB

This thesis has been made on behalf of Forsmarks Kraftgrupp AB and is the final part of the education of Bachelor of Engineering in ? Innovation, production and logistics atMälardalens Högskola.Forsmark nuclear power plant is located in Östhammars municipality at the coast of Uppland. The three nuclear reactors in Forsmark together produces approximately one-sixth of Sweden?s electricity consumption each year.The background of this study is that a large number of requests come to the purchasing department with incomplete information. Usually it is in the description of what is to be acquired as the information is incomplete, but also in knowing when Quality Control-functions (QC) is supposed to be used.The aim of this work is to describe and analyse the material acquisition process.

Brucellosis in small ruminants : an investigation of knowledge, attitude and practices in peri-urban farming around the region of Dushanbe, Tajikistan

Landlocked Tajikistan is situated in Central Asia and is not only the smallest republic of Central Asia, but it is also one of the most mountainous with some of Central Asia?s highest peaks. Tajikistan is currently and historically the most financially disadvantaged country within Soviet Union/Russian territories. Agriculture is the main occupation for more than half of the country?s population. Unfortunately, however, only 7% of Tajikistan is arable land and the agriculture productivity is low.

Fordringsägare vid konkurs : Revisionens betydelse i värderingen av ett litet bolags betalningsförmåga

Stora företagsbedrägerier och skandaler såsom Kreuger, Enron och Worldcom där fordringsägare led omfattande förluster, följs ofta av en debatt om revisionens syfte och omfattning. Efter påtryckningar från EU om att minska den administrativa bördan, öka konkurrenskraften och stimulera Europas ekonomi, avskaffades revisionsplikten för mindre aktiebolag i Sverige 2010. Fordringsägare i form av bland annat kreditgivare och investerare är parter som kan drabbas vid en konkurs och har därför behov av att ha en fungerande relation med företaget. Tillsammans med kompletterande information från revisorer bidrar kreditbetyg till en bättre bild av kreditrisker som fordringsägare utsätter sig för. Syftet med studien är att öka förståelsen för revisionens betydelse i värderingen av ett litet företags betalningsförmåga när det sedan 2010 inte längre är ett lagstadgat krav att ha revisor.

Påverkad av skolans värdegrund? : Elevers uppfattning av skolans värdegrund

This paper examines pupils? conception of the Swedish schools constitutive values expressed in the Swedish curriculum. The main question was, at to what extent the schools constitutive values have influenced the pupils conception of their own values. That question problematizes the relation between values, constructed and carried by central administration, and their interpretation at local level by pupils. The study was conducted with qualitative analysis which included qualitative interviews with seven pupils in the last year of the Swedish school system.

Processkartläggning : - Att kartlägga ett snabbväxande mindre företag

Bactiguard is a Swedish company within the field of medichal technology. The company has been very prosperous since it was founded in 2005 and was electedÅrets MedTechföretag 2008 ?MedTech Company of the year 2008. According to a definition by NUTEK, Bactiguard is still considered a minor company ? despite high market value and international expansion.

Entreprenör eller Byråkrat? : En studie om revisorers agerande vid ett misstänkt ekobrott

Bakgrund: År 1999 infördes lagen om revisorns anmälningsskyldighet och lagen innebär att revisorn ska anmäla vid misstanke av ett ekonomiskt brott, jämfört med tidigare då revisorn endast hade tystnadsplikten att förhålla sig till. Lagen infördes på grund av den höga ekonomiska brottsligheten där de vanligaste ekobrotten i Sverige är bokföringsbrott och skattebrott. Denna lag skulle underlätta revisorers arbete vid brottssituationer. I stort sett står anmälningsskyldigheten i motsatsen mot tystnadsplikten vilket har lett till att intressenternas förväntningar på revisorers arbete har ökat. Revisorerna har anmälningsskyldighet till myndigheterna samtidigt som de har tystnadsplikt gentemot sina klienter.Syfte: Studiens syfte är att öka förståelsen, sett från revisorers perspektiv, för hur revisorer ser på anmälningsskyldigheten samt att undersöka om hur revisorers erfarenheter kan påverka deras agerande, när det gäller ett misstänkt ekobrott.Metod: Vi har genom en kvalitativ undersökningsmetod utfört studien med utgångspunkt från den induktiva forskningsansatsen.

Vilken nutritionsbehandling har bäst effekt på tillväxten hos barn födda för tidigt och/eller med låg födelsevikt?

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: ?What nutrition therapy has the best outcome on growth in preterm children and/or children born with low birth weight??Author: Josefine Nyström and Rebecca HammarSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2013Background: There is a number of reasons why a child is born preterm and with a low birth weight, for instance if the mother is underweight, smoking or exposed for malaria. The negative consequences of being born preterm or with a low birth weigth are many, both on long and short term. According to the WHO preterm birth is the most common direct cause of infant mortality. By providing the right measures in time when it comes to nutrition the mortality can be reduced considerably.Objective: To examine and summarise the scientific ground when it comes to the best nutrition therapy for preterm children and children born with a low birth weight.Search strategy: A systematic literature search was done in the databases Pubmed, Cohrane and Scopus.

Inhysningssystem för tjurar : fallstudie

It´s important when you are about to build a new stable or just increasing your production that you choose the right housing system and that it fits your own farm. In this study I have put together facts about different housing system for fattening bulls in order to get a clearer picture of witch system is the most suitable for my own farm depending on the conditions I have. The background of this work is my own interest for breeding bulls and I will hopefully increase my own production. Due to this I wanted to learn more and increase my knowledge about different housing systems. Through a literature study I have found out the facts about the housing systems I find suitable for housing bulls.

Dammet, vår minsta gemensamma nämnare : En känsla av tillhörighet

Dust, our smallest common denominator                                                                                                                                                                 Charlotta Lindvall ABSTRACT  I find it fascinating to know that we are all made of the same material as the stars and that everything is connected to each other and in a constant movement and transformation, a recycle of material. We are all made of stardust. In fact all life is sprung out of dust.In my essay I investigate the dust and ask the question if there are any traces in the dust. I look at the history of the dust and how it has affected us and our world through the decades. What does this small and airy but oh so unappreciated dust tell us? Why do we want to get rid of it? Is it possible to find a sense of belonging in the big context by investigating the dust and its origin and could I transform such a low material as dust into something magic that makes people reflect on our origin and belonging and how everything is connected? In my work I use dust as a material and in the essay I compare my work with other artists who have worked with dust as a material.Dust is everywhere because its source is from everything.

Optimering av biologisk fosfor och kvävereduktion i ett reningsverk för hushållsspillvatten

In connection with Henriksdals wastewater treatment plant (WWTP) a smaller plant is situated called Sjöstadsverket where new methods for wastewater treatment are tested and evaluated in different process lines. On one of the lines experiments with enhanced biological phosphorous removal (EBPR), have been carried out to evaluate if it is a good alternative to traditional chemical phosphorus removal. This thesis evaluates the results from the experiments conducted during fall 2005.The incoming water from Hammarby Sjöstad consists of only household wastewater, which gives a wastewater with high concentrations of nutrients and organic carbon. This is partly positive, because one of the limiting factors for effective biological phosphorus removal is the lack of easily biodegradable organic carbon. The high concentrations of ammonium and phosphorus demand a high reduction to achieve the requirements of outgoing concentration.To optimize the process experiments with different recirculations and different aeration techniques have been made.

Nötköttsproduktion i Västerbotten

Beef production in Sweden has traditionally been about rearing of dairy calves to slaughter. With reduced number of dairy cows and accordingly less dairy calves for slaughter, there has been a need for new forms of beef production in Sweden. In Västerbotten there are good conditions for beef production with a high feeding level of roughage due to favourable climate. The aim of this thesis is to, through interviews with ten farmers with beef production in Västerbotten, study what and with how much they feed their animals and link the results to production level. The thesis begins with a literature review where the general feeding standards and feeding recommendations for beef cows and growing cattle are examined.

Utvärdering av inomhuslokalisering med Bluetooth Low Energy

Wireless communication is becoming more common, a relatively new technology within the area is Bluetooth Low Energy. It?s been developed to be energy efficient and in regard to compatibility. Alongside the growth of wireless technology, scientists and companies are looking for new areas of use. One of these is localization, which means to determine the position of a moving device with the use of stationary devices, an example of this would be GPS.This report means to evaluate indoor localization using Bluetooth Low Energy and was made for Combitech AB in Jönköping.

Undersökning av deponerat ferrokromstoft : Utvärdering av ny behandlingsmetod

The production of ferrochromium alloys at Vargön Alloys AB contributes to formation of unwanted ferrochromium dust, which contains toxic Cr(VI). The dust is since summer 2005 treated with an iron-sulphate solution to reduce Cr(VI) to the non-toxic Cr(III). A year later the treatment technique was improved and disposal occurs in cells on the landfill. The cells can be up to 300 m3 and the edges can be made out of fro example concrete. Tests are conducted on the treated dust when it is disposed.

Friluftsgräset är grönare på andra sidan gränsen : en jämförelse av förutsättningarna för friluftslivsforskning i Sverige och Norge

 AimThe purpose of this study is to compare and highlight the scope for research into outdoor recreational pursuits in Sweden and Norway. - What are the similarities and differences in the financing of research into outdoor recreational pursuits in Sweden and Norway?- What are the similarities and differences in forums for research into outdoor recreational pursuits in the two countries?  Method The method that has been used in this study consists of qualitative interviews in conjunction with an examination of the published material on the subject. The qualitative interviews have been conducted with six key figures in the field of research into outdoor recreational pursuits in Sweden and Norway where the aim was to obtain a comprehensive overview of the research undertaken in both countries. The examination of the published material has been used to complement the interviews, primarily with information from propositions and reports from relevant organisations and authorities.  Results  Financing in Sweden is spread over several different research councils and authorities where no one organisation has an express responsibility for research into outdoor recreational pursuits. In Norway, however, The Research Council of Norway is the prime source of research funding.

Hur kan personer med hja?rtsvikt testa va?rden i hemmet, fo?r en snabbare behandling och korrigering av medicinering?

- To be trapped in a roller-coaster That ?s how some of the patients are describing the situa- tion of living with heart failure. To be stuck in their home not knowing if they will have to seek care today and not knowing if they will have the energy to attend that birth- day party later this week.Each year 2-3% of the Swedish population are diagnosed with heart failure, which results in 30,000 new individu- als with the disorder. Cardiovascular disease is rapidly in- creasing in the world and before 2030, people with heart failure will increased by 100%. Our improved living condi- tions and better health have allowed us to grow older and made us more dependent on other types of care, care at home.Today the patients are only looking for changes in weight and if they have excessive water in their body.

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