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3837 Uppsatser om Accounting Quality - Sida 66 av 256

Handbok för nyanställda utan lantbrukserfarenhet som bokför lantbruksföretag i LRF Konsult AB :

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

Matematisk generering och realtidsrendering av vegetation i Gizmo3D

To render outdoor scenes with lots of vegetation in real time is a big challenge. This problem has important applications in the areas of visualization and simulation. Some progress has been made the last years, but a previously unsolved difficulty has been to combine high rendering quality with abundant variation in scenes. I present a method to mathematically generate and render vegetation in real time, with implementation in the scene graph Gizmo3D. The most important quality of the method is its ability to render scenes with many unique specimens with very low aliasing.

Tillfredsställelse och lojalitet från ett kundperspektiv

Title: Satisfaction and loyalty from a customer viewpoint Level: Final assignment for Master degree in Business Administration Authors: Thomas Blomqvist and Per Nilsson Supervisor: Lars-Torsten Eriksson Date: Januari 2010Purpose: The overall purpose of our paper is to describe Alfas customers based on the level of satisfaction and loyalty. We also want to find out if there are specific characteristics of customers with a high degree of satisfaction and loyalty.Method: We have used both secondary and primary data in the paper. We started with a review of relevant literature to seek knowledge in the field of customer satisfaction and customer loyalty. Thereafter we conducted a prestudy by interviewing three of Alfas employees, and finally we conducted a quantitative survey on Alfas customers. The results were analyzed and compared against current theory of customer satisfaction and customer loyaltyResults & conclusion: The results suggest that Alfa is successful in meeting customer expectations in service delivery, even if we can confirm differences in outcome between the three businessareas.

Balanserat styrkort- en studie om hur införandeprocessen påverkar synen på modellen

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails.

Årlig gödsling med NPK bäst för gröda, miljö och ekonomi

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.

Är Sambandet Mellan Utdelningsandel och Framtida Vinsttillväxt Positivt

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Intensivt förbättringsarbete : ? En fallstudie av förbättringsarbete på Danderyds sjukhus intensivvårdsavdelning

Bakgrund och problem: Med den ökande efterfrågan på vård men med begränsade möjligheter att utöka sjukvårdens resurser finns ett stort behov av förbättringskunskap inom vården. Det är allt vanligare att sjukvården hämtar inspiration till förbättringsarbete från industrin i syfte att öka effektiviteten och hålla en hög kvalitet.Syfte: Studiens syfte är att beskriva och analysera hur intensivvårdsavdelningen (IVA) på Danderyds sjukhus arbetar med löpande förbättringsarbete samt att baserat på analysen ge rekommendationer om hur detta arbete kan utvecklas. Ett bisyfte är att inom ramen för IVA:s förbättringsarbete undersöka det stöd från kvalitet- och verksamhetsutvecklingsfunktionen på Danderyds sjukhus som IVA kan nyttja och att ge förslag på hur detta stöd kan utvecklas.Metod: Denna kvalitativa fallstudie genomfördes på intensivvårdsavdelningen (IVA) vid Danderyds sjukhus. Datainsamlingsmetoderna som användes är semi-strukturerade intervjuer, dokumentstudier och observation. Analysen skedde genom mönsterjämförelse.Resultat: Det främsta förbättringsarbetet som genomfördes på IVA var genom förbättringsteam med ansvar över att utveckla vissa områden inom vården.

Riskhantering i svensk köttindustri : analys av slakt-, styckning- och charkföretag

The changes in the Swedish meat- and meat processing industry have been substantial in recent years. These changes will alter the business environment for many companies. In order to be prepared to face new threats and new opportunities, companies should be actively working on these issues. Risk awareness and by developing of risk management strategies companies can act quickly and effectively when the conditions changes. The objective of this study is to analyse whether and why companies in the Swedish meat- and meat processing industry use various forms of risk management strategies.

?Det är ett yrkesmässigt dilemma? ? om förmedling av skönlitteratur på ett folkbibliotek.

The aim of this Master?s thesis is to examine how librarians in a Swedish public library view and discuss mediation of fiction. The questions posed in this study are: How do the librarians want to work with mediation of fiction? What type of literature should be provided according to them? How do they express that they relate and should relate to their users? The theoretical starting-points are three categories extracted from Jofrid Karner Smidt?s doctor?s dissertation Mellom elite og publikum: the approach to users, strategies for mediation, and ideals for mediation. The empirical material was gathered through focus group interviews with librarians in a public library.

Ley management : a means to improve forage quality and production

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

?Jag är en av de få som blir lycklig...? - bibliotekariers attityder och förhållningssätt på fem folkbibliotek till statens distributionsstödda titlar.

The purpose of this master?s thesis is to study attitudes and standpoints among a few librarians towards literature with state supported distribution provided by the Swedish Arts Council. By qualitative interviews with librarians at five different public libraries, the thesis examines which attitudes that flourish concerning the titles, how the circular of books is treated, where the titles belong on the literature map and if the system is producing a standardisation of this literature and if the conception of quality is relevant. We also study how the librarians relate to intentions of the Swedish Art Council with the distributed titles and how they regard their availability. Our theoretical framework is based on Hans Hertel?s model of five literary circulations and Theodor W.

Produktionsanalys på Efterbehandling

Arvika Smide is a supplier to the automotive industry with a focus on advanced drop forgings including powertrain and bearings. The great experience and high quality is Arvika Smide?s speciality. Today's competition in the industries puts high demands on the efficiency where each company has a quest for perfection.Arvika Smide has been through the thesis of Karlstad University, called for a situation analysis of aftertreatment whose effectiveness has not been fully desirable. The department includes the production steps blasting, quality control and packaging.The thesis contains the results from the situation analysis and comparisons of the calculations for selected reference period Q4 2009th.

Livskvalitet hos kvinnor och män före och efter hjärtrehabilitering - en enkätstudie

Syftet med studien var att jämföra skattad livskvalitet hos patienter med kranskärlssjukdom före och efter genomgången 12 månaders hjärtrehabilitering samt att jämföra skattad livskvalitet hos kvinnor och män. Urvalet bestod av 117 patienter (35 kvinnor och 82 män) som deltog i hjärtrehabiliteringen vid Hälsoinvest Högbo AB under åren 1996-2001. För skattning av livskvalitet användes formuläret QLQ-AP (Quality of Life Questionnaire - Angina Pectoris). QLQ-AP är ett sjukdomsspecifikt formulär och de 22 frågorna är indelade i fyra olika skalor: fysisk aktivitet, somatiska symtom, emotionellt och tillfredsställelse med livet. Huvudresultatet i studien visade att deltagarna (n=117) efter genomgången rehabilitering skattade en signifikant förbättrad livskvalitet för totalskalan samt för samtliga delskalor avseende QLQ-AP.

Förbättring av den svenska kiselalgsmetoden-hantering av sedimentering

Benthic diatoms are used in Sweden for monitoring water quality in run-ning water; the method is also frequently used in other countries in Europe. One of the problems of the diatom method is the need for sedimentation of the fresh sample, to be able to decant the over standing water and add alco-hol as a preservations solution. To my knowledge, no results have been published about how long the settling time must be to ensure that the ben-thic diatoms really have settled down to avoid a loss of the diatoms when decanting the over standing water. The aim of my investigation was to improve the Swedish method where the benthic diatoms are used for water quality monitoring. I wanted to find out the appropriate time necessary to wait until all diatoms have settled down before decanting the over standing water. First, fresh benthic diatom samples were taken in the river Fyrisån and the lake Mälaren on different days. After arriving in the laboratory, I waited three different times (30 min, 60 and 180 min) for the diatoms to settle.

IAS och beskattning : tillämpning av internationella redovisningsstandarder i ett skatteperspektiv

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

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