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904 Uppsatser om Account - Sida 29 av 61

Junior : utveckling av barnglasögon för Polaris Eyewear AB

Polaris Eyewear is one of the world's leading companies in innovative eyeweardesign. My assignment has been to, in collaboration with them, expand their range with a pair of children's glasses, while maintaining the innovative character they are so known for.The problem with childrens eyewear today is that most of the time the glasses tries to mimic the adult eyewear and the ?childish? type of designing is spared. From an ergonomic point of view, a child's nose is smaller than an adults and therefore needs a different type of shape and nosebridge. In addition, children have softer ears, which means that they need a different type of shaftend as well.

Utvärdering av Skogens Dag i Borås 2005 evenemanget som informationskanal

The purpose of this thesis is to examine Skogsstyrelsens event Skogens Dag as an information channel by looking at information use and information behaviour during the communication process of the event. This is done by examining the aims of Skogsstyrelsens information distribution during the event in relation to its outcomes. The evaluation is focused on long term effects on the target group and it is restricted to Skogens Dag in Borås 2005. The question this thesis intends to answer is: How does the event Skogens Dag function as a tool for information distribution? The theoretical background gives an Account of the communication process as well as the relevant aspects of marketing, social marketing, campaigns and public relations, as these are communication attempts that can use an event as a medium.

 Moderbolagsperspektiv kontra enhetsperspektiv  : - motiv och konsekvens i teori och praktik

Abstract The development towards an international Accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group Accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss Account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered Accountant.

Utveckling av en kundportföljanalys med avseende på lönsamhet: En fallstudie

Kundrelationer är ett hett diskuterat ämne i dagens kraftigt konkurrens-utsatta företagsklimat. Starka kundrelationer är viktigt för att stärka företagets lönsamhet. För att skapa starka relationer krävs att företagets resurser används rätt. Kundportföljanalys (KPA) är en modell som används för att segmentera ett företags kunder i olika kundgrupper för att på så vis skapa underlag som tillåter företaget att utveckla strategier för varje kundgrupp. Det tillåter företaget att fördela sina begränsade resurser på ett så effektivt sätt som möjligt i syfte att stärka företagets kundrelationer.

Framtagande av en investerings- beslutsmodell för mindre tjänsteföretag

Problems:How would a decision model that takes into Account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Förbrukningsreduktion : Ett alternativ till gasturbiner som snabb aktiv störningsreserv?

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Dimensionering av betongkonstruktioner : En jämförande studie av BBK 04 och Eurokod 2 vid dimensionering av balkar och pelare

Today, we use BKR and BBK 04 when designing concrete structures inSweden, which will, in the near future, be replaced by Eurocode 2. When you are designing buildings, you will use Eurocode 2 Part 1-1 and with this new standard, some new rules and general rules will be necessary to adopt. To examine how BKR and BBK 04 tells apart from Eurocode 2 when designing concrete structures, one beam and one column with often common dimensions, is studied. The beam is designed with consideration of (considerate to) durability at bending moments, shear forces and control of cracking. The column is designed with consideration of durability at eccentric axial load and bending moments in cross section on Account of (due to) geometric imperfections. BBK 04 has gone one step closer to Eurocode 2 than earlier editions and the things that are different, when calculating reinforcement, is how they use the partial factors.

Förmånsbeskattning av dispositionsrätter till tillgångar i fåmansföretag

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Kuratorers arbete med gymnasieungdormars psykiska ohälsa: en kvalitativ studie

The overall aim with this essay was to study how counsellors at upper secondary school work with mental illness among youths and compare this with what research and theories advocate. This because there has been a rise in the number of people, especially in the age-group 16-24 years, suffering from different degrees of mental illnesses. The school can in some aspect contribute to cause mental illness but it also consists of good opportunities to offer counselling and work to prevent mental illness among the students. This study consists of five qualitative interviews and two short telephone interviews with school counsellors. During the interviews they expressed their thoughts concerning factors that causes mental illness among youths and gave an Account of how they work with prevention, counselling and collaboration.

Hur svårt kan det va´? : Från formuleringsnivå via transformeringsnivå till realiseringsnivå i ämnet Dansgestaltning på gymnasiet

This report is a hermeneutic analytical study of a practical pedagogical situation. For three occasions I observed my own practice as a dance teacher and how a moment, choreographic approach in the governing documents for upper secondary school GY11 was executed in a group of dance students. The part is formulated in the course objectives for the courses on the arts program under the topic Dansgestaltning with focus on choreographic approach. The study is based on a socio-cultural thinking but also takes into Account the prevailing gender theories and focuses on how the process of formulation level, through the transformation level is portrayed in the realization level of the dance regarding choreographic approach. The study illustrates educational research from both a dance perspective and a school development perspective.

Adaptiva gränssnitt: Desktop-first vs Mobile-first : En jämförelse av två strategier för att skapa adaptiva gränssnitt för webben

In recent years the development of mobile devices has made great progress and today they Account for a large proportion of the internet usage. This trend poses new demands on web developers as more companies and product owners want to customize their services and products for this new market. In this study we examine the pros and cons of the strategies desktop-first and mobile-first in the development of adaptive interfaces for the web. The study aims to create guidelines for situations in which each strategy fits well. The purpose of the study is to create an understanding of how these strategies can help developers and product owners to develop adaptive interfaces based on different goals and objectives.

IKT på fritidshemmet : En kvalitativ studie om pedagogers uppfattningar och erfarenheter om IKT på fritidshemmet

Information and communication technologies (ICT) are constantly evolving in today's information society. The school uses ICT as a teaching tool and it begins to be included at the leisure-time in school by the educators.Aim of this study is to examine how educators describe their perceptions and experiences of using ICT in the leisure activities. The questions is about how the educators use ICT, what they believe children learn of ICT, and which advantages and disadvantages they see with ICT at leisure-time in school.Through a qualitative approach, I have had my questions answered by six trained educators, five of whom are recreational educators and one who is a preschool teacher. These have individually answered my interview questions as an interview took place over a phone call, while the others answered the same questions by e-mail. The interview questions were open-ended questions that were formulated so the educators could respond so freely and fulfilling as possible.The survey shows that teachers use ICT in multimodal approach at leisure-time in school, both in informing parents and in activities with the children.

TV-stativ med nytt ställdon

The purpose of this thesis work is to evaluate how the physical behaviour of a pipe bend is affected by the pipe bending procedure. Effects such as initial ovalization, thinning, thickening and plastic hardening from the bending procedure are examined and the mechanical properties of pipe bends containing these effects are investigated.This has been evaluated by creating a detailed Finite Element model of a pipe that is being bent. Then the differences compared to a bent tube in a virgin state, so called Elbow elements and an analytical in-house program have been evaluated. The virgin state refers to a model of a pipe that is bent from the beginning, thus having a homogeneous thickness and not containing any plastic hardening. The Elbow element is a calculationally cheap element, specially developed for accurate calculations of pipe bends in an initially virgin state.The goal with the thesis work is to get a better picture of what happens to a pipe as it is being bent, how this affects the mechanical properties and to evaluate the possibility to develop an easy method for taking these effects into Account when using the Elbow element.This report describes the layout of the work and how the detailed FE-model has been constructed.

Rekonditionering av IBC

This report describes how the system may be exposed to oscillations and how this can lead to resonance. Resonance is a phenomenon that occurs when a system is affected by external periodic oscillations with frequencies close to the system's natural frequencies. Structures subjected to resonance can risk great damage and destruction, why resonance is something that is important to take into Account when designing structures. Alternative ways to counteract resonance is to supply damping in the system. Damping means that the resonance decreases instead of letting the amplitude increase.The report discusses some examples on constructions that have experienced the effect of resonance.

?Ett bra liv förutsätter att föräldrarna är rätt så aktiva? : Föräldrars perspektiv vid LSS-handläggning  för barn

The aim of this study was to describe and understand parents? perspectives in aid assessment for children according to The Swedish Act (1993:387) concerning Support and Service for Persons with Certain Functional Impairments (Lag 1993:387 om stöd och service till vissa funktionshindrade, LSS). The study took place in the county of Kronoberg, Sweden, and was based on a total of nine qualitative interviews. Four interviews were made with parents? of children who has interventions according to LSS (1993:387) and five interviews were made with LSS case workers. In our study we saw that parents? perspectives often is the largest amount of information that case workers take into Account when assessing aid and as a case worker you listen to the parents perspectives to capture the child?s and the family?s needs. It also came clear that the parents? perspective is not only about the child?s needs, but also includes the parent?s own needs and their family?s needs. The parents in the study felt that they made the decision about the choice of aid and considered themselves as the one who decides the family?s requirements. It turned out that treatment and understanding from the case workers was important for gaining access to the best help and making parents feel listened to. Parental responsibility was of great importance for the assessment, and it often led to disagreement between parents and case workers. During the study, we saw that power existed in the relationship between case workers and parents, but that it could be moved and changed during the time of aid assessment..

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