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1089 Uppsatser om Smaller audit bureaus - Sida 61 av 73
Hur inverkar nätverk och mentorskap på kvinnors karriäravancemang? : en kvalitativ studie med grund i revisionsbranschen och kvinnliga delägares erfarenheter
Kvinnligt karriäravancemang i allmänhet, och kvinnors problem att nå organisatoriska toppositioner i synnerhet, är ett ämne som länge varit föremål för diskussion. Åsikterna om hur snedfördelningen ska åtgärdas går isär och har lett till heta debatter. Inte minst förslaget om lagstadgad kvotering i svenska styrelser har rört upp känslor och debatterats intensivt. Stiftelsen AllBright la 2013 fram en rapport som visade på att det finns fler med namnet Johan i svenska styrelser än det finns kvinnor. Detta uppmärksammades stort i flertalet media.
Utredning av frekvensregleringens påverkan på mekanisk utrustning i en kaplanturbin
As a consequence of increasing wind power installations in the Nordic grid the last years, the need for regulating power has become larger. In the Nordic grid, regulating power is mainly provided by hydro power. One part of the regulating power is called frequency control, which ensures that the grid frequency is stable and close to 50 Hz.However, setting the turbine into frequency controlled operation may cause stress and wear of the components in the mechanical control system. Frequency controlling implies large and frequent servo forces and longer travelling distance of the sliding bearings in the Kaplan turbine.Based on one selected Kaplan turbine, Selsfors G1, measurements and MATLAB calculations have been performed in order to determine forces and movements of the linkage system. With these forces and movements as input, stresses and fatigue have been determined as well as sliding distances, bearing pressures and wear of bearings during a typical lifetime of 40 years.The results indicate that no severe wear exists on the bearings during 40 years of service.
Productivity of Norway spruce (Picea abies) and Scots pine (Pinus sylvestris) in coastal areas of northern Sweden
Productivity of Norway spruce (Picea abies) and Scots pine (Pinus sylvestris) was
studied on 12 sites in coastal areas of northern Sweden. On each site, sample
plots were placed in adjacent Norway spruce and Scots pine stands with similar
ages in between. Basal area, tree height, Site Index, volume production,
simulated maximum mean annual increment (MAImax) and tree vitality were
compared for the two species. Average basal area at the time of measurement
was 30.4% larger for Scots pine stands than for Norway spruce stands. The
difference between the two species in basal area increment during the last 10
years was related to stand age.
Växters förmåga att ackumulera metaller : Vass, bredkaveldun och gäddnate i Bergviks dagvattendamm
AbstractSurface-water includes different kinds of pollutants from traffic and roads. To prevent these pollutants to reach nearby lakes one can construct surface-water ponds on locations with heavy traffic. At Bergviks shopping centre in Karlstad, two ponds, one smaller and one bigger has been constructed in order to decrease the pollutant pressure from the receiving waters of Kattfjorden. Several heavy metals are essential for plants and animals in low concentration but when they occur in higher concentrations, they become toxic to the organism. The larger pond at Bergviks shopping centre has a sedimentation function so the heavy metals sink to the bottom thereby not releasing directly in to Kattfjorden.
Kartläggning av dubbeldokumentation i patientjournalen - förekomst och uppfattningar
Den dokumentation som görs i patientjournaler får allt större betydelse för patientens säkerhet och delaktighet samt för uppföljning och utveckling av vårdens kvalitet. IT-stöd ökar informationens tillgänglighet, men studier visar på brister vad gäller struktur och innehåll.Syftet med denna studie var att kartlägga i vilken omfattning dubbeldokumentation förekom i den tvärprofessionella, elektroniska patientjournalen, relaterat till sjuksköterskans dokumentation (delstudie I), samt att undersöka personals uppfattningar om dubbeldokumentation och värdet av att använda egen och annan professions dokumentation (delstudie II).Studien genomfördes på ett länsdelssjukhus där datorjournaler använts i ca 10 år. Trettio strokepatienters journaler analyserades utifrån VIPS-modellens sökord och arbetsterapeuter, läkare, sjukgymnaster och sjuksköterskor (N = 111) besvarade en studiespecifik enkät.Resultatet visade att 15 % av innehållet i omvårdnadsdokumentationen (exklusive epikris) också fanns dokumenterat på annan plats i journalen, en eller flera gånger. Av omvårdnadsanamnesernas innehåll var 43 % dubbeldokumenterat. Motsvarande andel för omvårdnadsstatus och omvårdnadsåtgärder var 6 % respektive 10 %.
Leanuppgift för industriprogrammet
The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.
Vilka är hållbarhetsredovisningens intressenter? :
Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.
Samspel, etablering och koppling mellan naturgas och biogas
Sweden has a natural gas grid extending along the west coast, from Trelleborg to Stenungsund. There are also several smaller local networks where a planned natural gas pipeline from Skutskär to Hofors prompted the need for a comprehensive study. This study examines the linkages that exist in terms of technology and market of natural gas and biogas in Sweden. Sweden has set high targets for the future with ambition to become independent of coal and oil as energy sources. Since 1985, a part of the solution has been import of Danish natural gas.
Bostadsrättsföreningars tillgångars kapitalisering på bostadsrättspriser
In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.
Uttorkningsmöjligheter i ett fuktskadat badrum med hjälp av spaltmetoden
Buildings today are built to maintain a healthy indoor environment and an efficient energy usage which is probably why damages caused by dampness has increased since the 1960?s.A study between year 2008 and 2010 showed that 26 percent of the 110 000 examined houses had damages and flaws caused by dampness that could prove to be harmful later on. This means that one out of four bathrooms risk the chance to develop damages by dampness. Approximately 2 percent of the houses had already developed water damages. It is here where the problems appear.
Simuleringsprogram som verktyg vid projektering av solvärme
The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.
Hundar kring benen. En analys av belastning och storleksvariation hos hundarna i det mesolitiska Skåne
This paper deals with variations in the osteological material of dog (Canis familiaris L.) from the Mesolithic Scania, southern Sweden. The general aim is to discuss the use and specialisation of dog during the period, and differences or relations between cultures and traditions within the Mesolithic period. The study is based on a analysis of the bone material from the sites; Ageröd I:A-D, Ageröd I:H-C, Bredasten, Bökeberg III, Hög, Löddesborg, Ringsjöholm, Segebro, Sjöholmen, Skateholm I-II and Tågerup, phase 1-3, with datings from Late Maglemose Culture to Early Ertebølle Culture. The seminar paper also includes descriptive statistics of the osteometrical data of Denmark, from several studies of Degerbøhl (1927) and Noe-Nygaard (1995, 2003). The study is focused on the relation between size, robusticity, muscle grooves and ligaments of mandibula, tibia, radius, humerus, femur and metacarpalia/metatarsalia.
Tr?stadens dolda utrymmen: fasader i husens mellanrum som kulturhistoriskt k?llmaterial
This thesis explores the narrow spaces between closely built houses in the over 300-year-old wooden
town center of Mariestad, Sweden, and their potential as time capsules and sources of knowledge in
cultural-historical building investigations. By interpreting well-preserved carpentry work on a facade
in one of these spaces, the study aims to provide an example of how these preserved spaces can serve
as a source of knowledge and understanding of craftsmanship and the history of the place. The thesis
also addresses the municipality of Mariestad's work with cultural heritage, as well as maps out more of
these potentially interesting interstitial spaces. Old Swedish wooden towns possess a high degree of
uniqueness both nationally and internationally; nevertheless, they are subjected to relatively significant
threats of demolitions and substantial changes, often in the form of many smaller restorations or
changes over a long period of time.
The focus of the case study is a window from the 16th or 17th century and the facade's old, hand planed wooden cladding.
Undvika onödiga kostnader : intern kontroll i små aktiebolag
Revision har funnits länge men intern kontroll är något som har blivit mer uppmärksammat på senare tid i och med ett antal bolagsskandaler i USA. Intern kontroll är något som alla bolag bör ha och variationen är stor mellan bolagen. I svensk lagstiftning är den reglerad i 8 kap 4§ Aktiebolagslagen, men den är inte uttömmande. Det finns dock rekommendationer för större aktiebolag att tillämpa som exempelvis Svensk kod för bolagsstyrning.I mindre bolag som har ett fåtal ägare vilka även är aktiva i bolaget kan problem uppstå. Om inte en god intern kontroll finns inom bolaget måste intressenterna förlita sig mer på att revisorn upptäcker väsentliga fel vid revisionen.
Brunstvisningsförmåga hos mjölkkor- en beteendenstudie
Oestrus in dairy cattle has changed over the last decades; the intensity of oestrus has declined and the duration decreased. Several studies have shown that not all dairy cows stand to be mounted, and that oestrus expression in many cases may be characterized by other behaviours. The aim of this study was to investigate oestrus behaviour in a herd of todays? high producing dairy cattle. The study was carried out at Jälla naturbruksgymnasium in Uppsala during one week in January 2011.