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8525 Uppsatser om The change of internal auditing in the last twenty years - Sida 35 av 569
Föräldraledighetens historia : Förslaget om individualiserad föräldraledighet
Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for the proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.
Klimatförändringar som ett säkerhetshot. En studie av internationella organisationers säkerhetisering av klimathoten
International organizations are important actors on the stage of world politics, and how these actors securitize the climate change issue is of importance for how it will be tackled by actors on global and national levels. The purpose of this study is to contribute to research on climate security discourses and how climate change is defined as a security concern amongst different actors. This study, in contrast to previous research, focuses on systematically mapping the definitions made by different international organizations by asking: whose security is at stake; who is responsible for responding to the threat; how is the nature of the threat defined; and what responses are suggested? By analyzing material consisting of a variety of documents and statements from five international organizations, I aim to identify differences between these actors ? in how the climate change issue is conceptualized from a security perspective. The result of the study shows that only one of the organizations shows clear elements of the national/geopolitical security discourse, while all of the other actors primarily use the human security discourse.
Latent värmelagring i vattenburet uppvärmningssystem med elpanna för byggnadsapplikationer
Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.
Utveckling och validering av en LC-MS/MS metod för kvantifiering av clopidogrel och dess metabolit i plasma
Clopidogrel is an antiplatelet substance that prevents blood coagulation in the arteries. It is an inactive pro drug that becomes activated after first-pass metabolism by the liver. The active metabolite of clopidogrel is 2-oxoclopidogrel, which is unstable therefore pharmacokinetic data is obtained by measuring the inactive metabolite clopidogrel acid in plasma. Clopidogrel is taken orally in tablet form. The aim of this project was to develop a LC-MS/MS method for quantification of clopidogrel and its metabolite in plasma. The method has been developed by optimizing the sample preparation.
Att vända kappan efter vinden? : en fallstudie om socialdemokraternas ändrade inställning till friskolorna
The number of public schools in Sweden has increased strongly over the past twenty years. This essay gives a possible explanation to how the Social Democratic Party in Sweden took part in this evaluation from 1987 to 1997. I've analysed how the party's ideology in this issue was shaped and adapted to the opposite politics, when the Liberals and Conservatives Parties were in government.The empirical analyse is primarily based on official documents from the Parlament such as debates, government bills and motions. I have also studied the Social Democratic Party's congresses which took place during this period of time. I have practised two different theories in analysing the motives behind the acting.
Studenters kollektivtrafik : Studenters preferenser och önskemål på ett nytt biljett- och informationssystem inom kollektivtrafiken i Värmland
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.
Vad händer om man vänder på schh? : En undersökning om bakgrundsljud på bibliotek
Since the role of the libraries as merely a place for loans has decreased, the importance of giving the visitors a total experience has increased.The aim of my thesis was to investigate whether a change in the sound environment at the library of Jokkmokk could generate more satisfied visitors, whether they are borrowers or use the library for other purposes. The change in the sound environment was to be effected by means of a background sound experiment in the magazine room at the library. Action research was used as a research strategy and observations and interviews as method to collect data.The experiment was conducted with two selected sounds of nature: birdsong and a rippling brook. The observations and interviews were executeted in three stages: 1. Without any background sound.
?Faktaböcker får man bara läsa när man forskar?. En studie i barns självvalda läsning
The aim of this Master?s thesis is to investigate the factors of children?s voluntarily reading in their spare time. We also want to know if the children choose non-fiction books for their voluntarily reading. The method as well as the empirical basis of this study is qualitative, with interviews of twenty-eight children in ages between 9 and 12 years. We conducted nine interviews with 3?4 children in each group.
Skandalsmittad. En fallstudie om hur branschskandaler påverkar stategier för bevarande av legitimitet i välfungerande organisationer.
The aim of this Master?s thesis is to investigate the factors of children?s voluntarily reading in their spare time. We also want to know if the children choose non-fiction books for their voluntarily reading. The method as well as the empirical basis of this study is qualitative, with interviews of twenty-eight children in ages between 9 and 12 years. We conducted nine interviews with 3?4 children in each group.
Fallen som föll : en studie av kasusbortfall i ett medeltida brev
There is an old saying, that after Epaminondas nothing was ever the same again. In this thesis I will focus on three questions: "Epaminondas the man." Who was he? "Epaminondas the general." How did he change the technique of warfare that made it possible to beat the Spartans? "Epaminondas, founder of cities and wall-builder." How did he build the walls around the cities he initiated, that made them resist enemy attacks for many years to come?While seeking the answers to yhese questions I will make a contextual analysis to get the historical background to all the phenomina involved..
IT-supporten i kommunala verksamheter: En fallstudie av Umeå kommun
The objective of this study was to examine how an IT department has been affected by the changes of increased local usage of IT, and how the usage have affected municipalities IT departments demands of IT support. In the study we explore how both the IT department and the IT support works by interviewing present and former employees at the local IT department. The current IT department have undergone a series of local changes over the last 20 years, the department has gone from only having internal users to getting the entire municipalitiy?s agencies of IT as users. It started with how the municipality began to dig down fiber optic cable in the middle of the 1990?s, and today has started to develop solutions as to how to meet the demands of future usage of IT.
Vilka faktorer påverkar konkurrensförhållandet mellan en kommunal och en fristående gymnasieskola : en jämförelse av gymnasieskolornas ekonomistyrning och verksamhetsstyrning
When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.
Opportunities for improved environmental sustainability of a wine producer in South Africa : natural resource management and climate change adaptation and mitigation
South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.
Biogasanvändning vid Käppalaförbundets Reningsverk: ? en värdering av miljöeffekter
This thesis calculates and compares the values of improved environmental quality due to future possible investment alternatives in biogas production facilities at Käppalaförbundets Reningsverk (Käppala Sewage Treatment Works) in an attempt to determine which alternative yields the highest such value. Käppala faces three investment alternatives for the usage of biogas. The alternatives are production of vehicle fuel, district heating and thirdly, heat and power production. Estimates of the value of environmental change are calculated for each of the three investment alternatives, and these estimates are then compared. The environmental change in question is the change in discharge levels of carbon dioxide (CO2), nitrogen oxides (NOx), sulphur dioxide (SO2) and particle matter.
Content marketing - Implementeringen av den moderna säljtratten och relaterad strategi
The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.