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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 61 av 242
Jämförelse mellan BKR/BSK och Eurokoders behandling av utmattning i traversbalkar med tillhörande svetsfogar
This report has been performed for WSP Construction Design located at Arenavägen 7 in Stockholm. WSP Construction Design is one of the leading departments in Sweden in construction solutions regarding everything from building construction to industrial building. Great competencies regarding steel, wood and concrete constructions are available within the department which is well sought.Crane girders used in the industry are exposed to large loads that vary over time that includes instantaneous lifts and the crane girders movement which lead to the phenomenon fatigue in the crane girder and its ingoing welds. A control of fatigue needs to be performed after a certain lifespan measured in time which in turn is converted to a number of loadcycles. When the number of loadcycles amounts to a greater number the input welds resistance will have been reduced and the rate of utilization thereby increased.
Metodutveckling för analys av PBDE och HBCD i sediment
Brominated flame retardants (BFRs) has for many years been used in products to reduce their
flammability, mainly in electronic products, textiles and construction materials.
In 2003, Sweden imported 300 tons of brominated flame retardants.
Leakage of these compounds has polluted natural environments. Fishes has shown increased
contents of these substances, especially fat fish, since brominated flame retardants tends to
accumulate in fatty tissues.
They are also regarded as persistent and that gives them the ability to travel long distances.
What also is really scary is that increased levels of brominated flame retardants have been
detected in human breast milk.
The knowledge of the brominated flame retardants is limited and not so much research has been
done in this field. There are many reasons though, to keep the research going. Partly their
structural resemblance to well-known toxics as PCB, but also their ability to accumulate in
biological systems and enrich in food chains.
In which way they affect humans we really don?t know yet.
Osäkerheter i projekt - en studie av projekt i den offentliga sektorn
Detaljplaneprocessen anses ga? fo?r la?ngsamt i Sverige och bidra till en la?gre nybyggnation av bosta?der. Samtidigt uppger ma?nga av Sveriges kommuner att de har brist pa? bosta?der. Regeringen har pekat pa? att planeringen bedrivs mer effektivt i Tyskland och Storbritannien.I uppsatsen undersöks detaljplaneprocessen i dessa tva? la?nder genom fallstudier.
Dags att lägga ner snacket om förorten : En kvalitativ studie om Göteborgs-Postens rapportering kring skottlossningarna i Biskopsgården och Hisingsbacka hösten 2013
On September 4, 2013, two men were shot in the suburb Biskopsgården in Gothenburg. This was the catalysts to a very problematic autumn in both Biskopsgården as in another suburb, Hisingsbacka. The local media reports of the events were very through, where the newspaper Göteborgs-Posten took a leading role. It?s these reports which form the basis, the so called material of our essay.
Verkligt värde i praktiken : En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.
Kulturens betydelse för hållbarhetsredovisning : jämförelse mellan Nordens länder
Problem: Det finns skillnader kring hållbarhetsredovisning mellan länder när det gäller reglering, tillämpning av GRI:s (Global Reporting Initiatives) riktlinjer, intressenternas makt att påverka med flera. Dessa skillnader kan ha uppstått på grund av många orsaker men i denna uppsats kommer det att utredas om kulturen kan förklara dessa skillnader.  Syfte: Syftet med denna uppsats är att beskriva och förklara i vilken utsträckning kulturen har en inverkan på hur de olika nordiska länderna väljer att lagstifta kring hållbarhetsredovisning och hur företagen tillämpar GRI:s riktlinjer. Men även om intressenternas makt att påverka företagen att göra en hållbarhetsredovisning har någon förklaring i kulturen.Metod: Den insamlade datan är huvudsakligen kvalitativ men har kompletterats med en del kvantitativ data. Insamlingen har skett genom litteratursökning, telefonintervjuer och en e-mailkontakt.
Telekomspecialisering i Östra Europa - Integrationens betydelse för en produktionsfragmenterad industri
One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.
Belöningssystem : - en studie av börsnoterade företags rörliga ersättningssystem
AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.
Analys av miljöaspekter för en planerad svensk fabrik i Kina
A Swedish company, company F, will establish a new factory in China. Company F is adivision within Company F. The factory in China will manufacture wire products. Thepurpose of this final thesis is to analyse which legal and practical measures the company hasto undertake during the process of localization to get approval from the Chineseenvironmental legislation.An analysis of the influencing factors on the environment from the production in theconstruction in Sweden was carried through. A material-balance was analysed according tothe flowchart of the production.
Sverige under andra Världskriget : En uppsats om neo-realism och neutralitet
Abstract   The actions of Sweden during the second world war has been richly discussed over the years. Sweden declared itself neutral in the war between the great powers but did not manage to maintain its neutrality. The nature of neutrality has often been discussed; whether it is of a idealistic or more pragmatic nature. Realism, a theory of international relations, would argue that it is of a more pragmatic nature, hence these two are in opposition. Realism also takes credit in claiming to explain how and why a state chooses to act in a situation. The aim of this essay was to, by examining specific decisions made by the swedish government during the Second World War, come to a conclusion whether or not Sweden?s proclaimed neutrality was of idealistic or pragmatic nature, and thereby possibly coming to a conclusion about neutrality in large.It was also to examine the worth of realism as an explanatory theory by applying it to this specific case; to examine its validity.The study was conducted using a qualitative method; presenting empiric facts and then by using a decision model interpreting the actions and results from a realist perspective. The study concludes that realism has explanatory power, although not a complete one.
Hållbarhetsredovisning och Integrerad redovisning : En studie om hur redovisningsramverken är internaliserade i undersökta företag
2010 utkom The International Integrated Reporting Council med en ny typ av redovisningsramverk vars syfte är att föra samman de nuvarande separerade finansiella ? och icke finansiella rapporterna. Den här typen av redovisning ses som en process där alla i ett företag är med och deltar och där både den finansiella informationen och informationen från de icke ? finansiella rapporterna är integrerade i verksamheten. En icke ? finansiell rapport, en hållbarhetsredovisning beskriver den ekonomiska, sociala och miljömässiga påverkan som ett företag har och ska också ses som en process i företaget som varken börjar eller slutar med publiceringen.
Drivenhet för satellitantenner
The task in this master thesis was to design and construct a prototype of a satellite antenna driver unit. The unit is to be robust and work in cold weather down to -40°C, so that it can be mounted on the roof of a minibus. A microcontroller controls the H-bridges simultaneous, each connected to an electrical motor. Hardware and software protections were implemented to ensure that the antenna can not turn outside its allowed area and risk breaking. The unit can output voltages at many different levels and communicate at a multitude of signal standards..
RESILIENS P? NATIONELL OCH INTERNATIONELL NIV? En kvalitativ studie om Sveriges och EU:s strategier f?r att f?rebygga radikalisering och v?ldsbejakande extremism.
This thesis examines how the EU and Sweden aim to prevent radicalization through their
strategies on preventing violent extremism (PVE). It contributes to PVE knowledge by
examining how both actors plan preventive measures to combat radicalization and promote
resilient societies. Analyzing Sweden's anti-terrorism strategy (Skr. 2014/15:146) and the EU
strategy (COM(2020) 795 final), this study shows similarities in their approaches, particularly
in targeting schools and youth with their preventive measures. Emphasis is placed on
education to promote democratic and critical thinking, thus promoting resilience against
radicalization.
Granskning av Parken Zoo i medier : En kvantitativ och kvalitativ studie om mediernas bevakning av Parken Zoo händelsen
The purpose of this study was to investigate how media has followed the Parken Zoo incident and analyse how media convey the issue about the Parken Zoo incident. The different results have been compared. To answer the purpose of the study three issues has been formulated: how do the different media relate to the ideal of objectivity? Who come across and get to speak in the different media? What differences and similarities are in the media?   The theories that have been used in this study are mainly McCombs theory of agenda setting, Strömbäck?s theory of framing and theory of media logic, Kovach & Rosenstiel theories of journalism and Manning?s theory of objectivity. The methods that have been used are a combination of a quantitative content analysis and a qualitative semiotic analysis.
Religion i utvecklingssamarbete : En kvalitativ studie om hur anställda på Sida upplever religionsfrågor som komponent i arbetet
This study's main aim is to contribute with an insight regarding how employees of the Swedish International Development Cooperation Agency (Sida) experience religion as a component of development work in religious contexts. The study focuses on whether or not religion is given enough space within Sida's development work and if the policies of Sida are enough to cover the needs in religious contexts. To answer these questions we have interviewed six employees of Sida which holds experiences of development work in religious contexts. The results show a lack of knowledge and encouragement of these questions within Sida and that the interviewees experience religion as a complex concept. The study also shows that the interviewees find policies, methods and tools within Sida as inadequate to cover the needs of religion in development work.