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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 41 av 241
Leder icke användarcentrerad systemutveckling till låg användbarhet?
Within system development users have rarely been involved or received much attention during the development. Most of the times, the primary focus within system development lies on insuring functionality, rather than making the system usable. The literature specifies that a non user-centered approach can contribute to a product with low usability, which can lead to an ineffective and unsatisfactory experience for the end users.The purpose of this thesis is to begin an investigation to see if the use of non user-oriented system development methods is a possible cause of low usability in the final system.To achieve the purpose of this thesis, we have conducted a case study. Within the case study we examined the usability of a time reporting system. The case study included seven minor studies; an investigation concerning the development of the system, an expert evaluation of the system, interviews and observations of users, developed paper prototypes and executable prototypes, both which user testing was performed on.The result of this study shows that by working with user-entered methods, the usability in the time reporting system increased after the design had been revised.
Khmer Rougetribunalen - Integritet i personalrekryteringsprocessen för säkerställande av ansvarsutkrävandets syften
The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..
Svenska soldaters upplevelse av återgången till vardagslivet i Sverige. : Stöd - Hjälp - Hinder
The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.
Sveriges och EG:s konkurrensrättsliga regler om gryningsräder i privata hem i förhållande till artikel 8 i Europakonventionen
The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.
Inomföretagshandel : en deskriptiv studie av de gängse ekonomiska modellernas förmåga att förklara inomföretagshandel
This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.
Börsvärdering av bioteknologiska forskningsbolag
Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.
Evaluation of creditability and risk minimisation : The effect of accounting for intangibles
The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.
IAS Förvaltningsfastighetsbolag : införandet av IAS 40 i svenska börsnoterade förvaltningsbolag
Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.
Förfogandeförbudets framtid. Förutsättningar för, och eventuella konsekvenser av, ett avskaffande av kravet på förfogandeförbud vid användning av återtagandeförbehåll.
In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.
Sambors efterlevandeskydd : Hur kan skyddet stärkas?
Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.
Basel II och fastighetsbranschen - en scenariostudie av de nya kapitaltäckningsreglernas konsekvenser för fastighetsbranschen
Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.
Jämförelse av stenull- och polyuretanisolering : Brand- och fuktegenskaper i passivhuskonstruktion
This report compares two different types of insulation with regards to fire and moisture. The materials were tested for the company Fiskarhedenvillan AB, for a wall and a roof construction that the company currently uses in the establishment of Sweden's first certified passive house for international standards.Their current material, Rockwool, is compared to a relatively new material on the Swedish market called SEALECTION Agribalance sold by the company ISO Green AB. The material is a type of polyurethane insulation. This insulation material would result in a more efficient execution of the construction as it provides waterproofing and is applied more easily than Rockwool. From a fire standpoint, literature studies and discussions with fire experts led to results.
Privatization: What we learn from failure : A case study of Iran Air
This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.
En innehållsanalys av VD-ordet i kontrast till årsredovisningens övriga delar
Problembeskrivning: Användare av årsredovisning, ställer krav på korrekt information för att vidare kunna fatta adekvata beslut. Årsredovisningen utgörs av en reglerad del ? International Financial Reporting Standard (IFRS), samt en frivillig del, VD-ordet, som inte är reglerad. Idag har VD-ordet kommit att få allt större betydelse, eftersom det är enklare att förstå för de användare som inte har tillräcklig kunskap om redovisning. Det uppstår då ett problem huruvida VD:n väljer att gestalta den ekonomiska verkligheten sådan den framställs i redovisningen, eller om han väljer att förvränga verkligheten i VD-ordet.
Upprepas historien nu? : En kritisk diskursanalys av DN:s och SvD:s rapportering kring Skånepolisens registrering av romer september 2013
This thesis aims to examine and critically revise the language in two of Sweden ?s major newspapers Dagens Nyheter (DN) and Svenska Dagbladet (SvD), regarding the reporting of the police department of Skånes registration of the Swedish Romani minority. The research method used is qualitative text analysis based on Teun Van Dijks model for critical discourse analysis of news discourse. The material examined contains of four articles published the last week of September 2013. This thesis has a critical perspective based on the notion that the media influence the public?s opinion about certain themes, and strives to contribute to the field of research about how the Romani minority is being portrayed in the Swedish press.Previous research of the representation of ethnic minorities in the media has shown that ethnic minorities usually are represented in contexts of criminality or social problems.