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3979 Uppsatser om Accounting by change - Sida 42 av 266

Synchronous Latency Insensitive Design in FPGA

A design methodology to mitigate timing problems due to long wire delays is proposed. The timing problems are taking care of at architecture level instead of layout level in this design method so that no change is needed when the whole design goes to backend design. Hence design iterations are avoided by using this design methodology. The proposed design method is based on STARI architecture, and a novel initialization mechanism is proposed in this paper. Low frequency global clock is used to synchronize the communication and PLLs are used to provide high frequency working clocks.

Increasing Services - A Case Study at ABS Regarding the Change Process towards Service Orientation

The main purpose of this master thesis is to identify the issues concerning the transformation process of a product oriented company into a service oriented company, and how these issues can be overcome. We will exemplify this by developing a dewatering pump rental concept for ABS, and identify the drivers and barriers for ABS when implementing the service oriented rental concept in Sweden and Poland. This master thesis is based on the systems perspective. The reason for this is the required holistic perspective, where the system has to be regarded from different points of departure in order to be understood. The theoretical studies include services and change management.

Big Bath Accounting - "Att rensa ladan och sätta ribban"

Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

Bemötande inom socialtjänsten : En kvalitativ intervjustudie om socialtjänstens bemötande gentemot unga lagöverträdare

Author: Nina Ekberg and Therese LjungTitle - Within the social services approach: A qualitative interview study of the social services attitudes towards young offendersSupervisor: Melker LaboryAssessor: Ulf DruggeThe purpose of this study was to see the social workers attitude towards young offenders and how this can affect the teenagers. The theoretical perspectives have been the theory of street-Level Bureaucracy, social constructivism and Stages of change. The material has been collected through qualitative semi-structured interviews and email-interviews with the social workers. The aim of this study was to examine if the social workers uses their theoretical experiences about their attitudes in their practical work and if their response can raise or reduce the young offenders motivation to change their behaviour. To collect information it was chosen that this study would only concentrate on the social workers opinions.

EU:s svårföränderliga jordbrukspolitik - En studie om varför CAP är så svårföränderligt ur ett nyinstitutionalistiskt perspektiv

The European Union's long-term budget negotiations during the summer of 2005 were obstructed from being successful due to a quite fierceful debate about the future guidelines of the Common Agricultural Policy. A quarrel about money and who gets what, was the common answer as to why it took the European leaders six months to accept the budget, and quite rightfully. This essay, however, goes beneath those explanations and tries to see what other reasons there might be for such a phenomena.With a new institutionalistic approach this study seeks to see what underlying reasons for why an institution such as CAP is so resistant to change. With special attention to the new historical institutionalism and the rational choice institutionalism the study successfully shows that though the front laying reasons to the problems with the budget might have been economical, several other factors also affected the outcome of the budget negotiations.Structures, national identity and decisions taken when outlining the Common Agricultural Policy in the 1960's still affect the European union, its members and foremost of all, the Policy/institution itself..

?Den stora förändringen?. En mönsterkollektion höst/vinter 2013

The big change is a project where I created patterns on fabric. It is a collaborative project with Lotta Niemi. She studied fashion and textile designers and tailors from the Swedish School of Textiles in Borås and University of Technology in Sydney. The collaboration was to create designs on fabric for her upcoming clothing line for women, Fall / Winter 2013. The clothes will be sold online, in stores in Sweden and Japan.For Lotta Niemi?s clothing line, I wanted to create exclusive designs, rich patterns that worked out handmade and digital.

Mer än bara ord : En kommunikationsstrategi för ökat hållbarhetsarbete i kommuner

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

Adventsljusstake: Framtagning av ett produktkoncept till en adventsljusstake

Traditions are something that is very important to many people, Christmas is usually no exception. Christmas tree, Christmas ham, herring and candle lights are just as important as the advent candlestick. The advent candlestick help you get the Christmas feeling during the countdown. In this report the work with a new advent candlestick concept can be followed step by step.A lot of information was needed in the beginning. By doing some research, surveys and interviews the ground was established for further work.

Motivation and Knowledge Work

Master Thesis in Managing People, Knowledge and Change (BUSM18)..

"Att äta elefanten i småbitar" - Om den svenska regeringens feminism

After the last election Sweden has got a government that claims to be feminist. This thesis discusses whether the change of labels has also brought along policy formulated in a feminist way, arguing that the way policy is expressed affects how people see a certain problem. Three policy proposals are analysed, and in only one case the government seems to have been influenced by feminist ideas. The other proposals partly support claims made by new institutionalism that norms and routines in an organisation work to resist policy change, but also shows that feminist ideas are resisted more actively. The fact that so called policy entrepreneurs was present in the policy process at a certain period in time, probably counts for one explanation to the exceptional policy.

Diskursen kring "ungdomsrån" : En studie av Dagens Nyheters och Aftonbladets framställning av unga rånare

The aim of this study was to examine the existing discourse of youth robberies from year 2003 to year 2013 in DN and Aftonbladet. By using discourseanalysis as theory and method I have studied newsartikles from these two newspapers.The study shows that the portrayal of youth robberies is focused on the young muggers as a group and not as individuals. The groups that are mentioned are young men and women, children and muggers with another ethnical background than swedish. Girls, children and ethnical background are given more attention in the articles, and are portrayed as more problematic. The youth robberies are described as brutal and are focused on the young muggers as unrestrained, evil individuals with no future.The analysis also shows that a change in the discourse is taking place during the studied period.

Företagens minskade intresse för humankapitalsredovisning

Företagens personal är idag en stor resurs, i många företag en av de största, men kan trots detta inte tas upp som en tillgång enligt dagens redovisningsstandards. Det finns idag många olika normgivande organ men det är FASB (Financial Accounting Standards Board) som har sammanställt de tre kriterier som en resurs måste uppfylla för att tillgodoräknas som en tillgång i företagens redovisningar. De tre kriterierna är: att resursen skall förväntas innebära ekonomiska fördelar för företaget i framtiden, den skall kontrolleras av företaget samt att den skall ha uppkommit som en följd av en inträffad händelse. Ett av problemen med humankapitalsredovisning idag ligger i att företagen inte anses kontrollera personalen på ett sådant sätt som FASB kräver. Detta kriterium brister i och med att personalen kan gå hem när arbetsdagen är slut eller säga upp sig när det så vill.Företagen kan idag synliggöra sitt humana kapital genom en tilläggsnot eller som ett supplement till de traditionella årsredovisningarna.

Ådalen och bloody sunday: En jämförande fallstudie av militärt våld

The 1900s saw two incidents of states using their military in civil disorder situations, which resulted in the killing of unarmed citizens. May 14, 1931 in Ådalen, marks a significant part of Swedish history and its view of the use of military force.  On that day, a peaceful protest march escalated, which resulted in live firing by the military stationed there to uphold law and order. This resulted in the deaths of five civilians and the prohibition of the use of military force in incidents of civil disorder. In 1972 in Northern Ireland a similar event took place on January 30, which is commonly known as Bloody Sunday. The Troubles were raging and resulted in protests for civil rights by nationalists.

Kan gullstånds hålla stånd?- återinventering av Senecio paludosus i Kristianstad Vattenrike 2012

Botanist Kjell-Arne Olsson inventoried the plant fen ragwort Senecio paludosus 1983 in Scania andfound a big number of locations within Biosphere Reserve Kristianstad Vattenrike. In 2012, a reinventoryof the 1983 survey was carried out to study whether there has been any change in the fenragwort population in Kristianstad Vattenrike since the last inventory. The results show that therehas been no overall change in the number of fen ragwort in Kristianstad Vattenrike, on certainpremises they have increased in number while in others they have fallen. However, the inventoryshows that almost half of the locations with fen ragwort have disappeared during the same period.The main reason for this is that fen ragwort did not manage to competitive with other vegetation,taking in consideration this has been smaller premises with young plants. In addition to competitionother factors such as prolonged high water, grazing and caterpillars from Tyria jacobaeaecontributed to the decrease.

Stegvis förändring för demokratisering i Kina-en möjlighet?

The aim of this essay is to investigate the situation for democracy in China. The study raises two main questions. They are as follows: Are there obstacles to a democratization process in China? and Are there openings when it comes to a gradual change for democratization in China? The theoretical framework consists of Robert A.Dahl´s Polyarchy theory, and in addition , five factors promoting democracy. Also the notion of an MDP-society (a modern, dynamic and pluralistic society) is looked upon.

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