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2606 Uppsatser om Accounting framework - Sida 34 av 174
Kartläggning och visualisering av riggkonstruktionsprocessen : Fallstudie från Scania
Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.
Retargeting : När annonsering bygger lojalitet
ABSTRACT Title: Retargeting- When display advertising builds loyalty Authors: Mikaela Johansson och Anna Svensson Kjällberg Advisor: Thomas Helgesson Level: Bachelor´s in thesis in Marketing, (15 Swedish credits) Spring 2014. Keywords: Retargeting, branding Question: In branding, how should small e-enterprises work with retargeting? Purpose: The purpose with this essay was to identify how retargeting should be used in small e-enterprises when branding. This was done by comparing two e-enterprises practical use of retargeting, with two brand consultants and two retargeting consultants theoretical knowledge within each expertise. Method: A qualitative method with a deductive approach has been used to answer the problem statement. Theoretical framework: Earlier theories about retargeting, brand building and recommended practices, related to marketing on the internet, were presented in the frame of reference. Empirical framework: Primary data were presented by two respondents representing each area: Companies, Retargeting consultants and Brand consultants.Conclusion: The marketing tool allows companies and their brands to get the chance to appear in wide area networks on the internet. The tool is primary used for a sales purpose but the tool also has potential in brand- building purposes.
Enterprise 2.0 : - En kvalitativ studie om hur ledarskap kan påverkas av Enterprise 2.0 -
AbstractTitle: Course:Authors: Advisor: Keywords:Problem formulation: Purpose:Target group:Theoretical perspectives:Methodology: Result:Enterprise 2.0 - A qualitative approach of how leadership can be affected by Enterprise 2.0 - Bachelor dissertation - Business Administration, LeadershipDavid Ingvarsson, Markus Rengman and Maria Verdin Jenny StåhlLeadership, managers, Enterprise 2.0, impact, communication, empowerment and motivationHow can managerial leadership in the service sector be affected by Enterprise 2.0?The purpose of this study is to create a better understanding of how managers are affected by the implementation and use of Enterprise 2.0. We examine whether managers who figures in organizations where Enterprise 2.0 applications, have adapted their leadership according to the development. The study is based on leadership changes that may be critical for Enterprise 2.0 to generate internal and external competitive advantages.Our study is addressed for leaders who want to create a better understanding of what implementation of Enterprise 2.0 requires from a leadership perspective.We have compiled three subareas in our theoretical framework; communication, empowerment and motivation. In previous research, we found that each area affects Enterprise 2.0 and leadership.
Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.
Är goodwillnedskrivningar värderelevanta - En studie av den svenska aktiemarknaden
This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.
En grafisk webläsarkomponent med hjälp av WPF i Visual Studio
WPF is a newly introduced graphical system that is a part of Microsoft?s .NET Framework. This report will evaluate WPF and its features. A comparison is made mainly towards the previous version of .NET which is .NET 2.0. The work is partly theoretical and partly implementational.
En analys av agiliteten i Migrationsverkets systemutvecklingsarbete : En utvärdering av Scrum med hjälp av ramverket Agile Software solution framework
Arbetar organisationen agilt? Det är huvudfrågan i detta arbete. Organisationen har arbetat med den agila utvecklingsetoden Scrum i ett antal år. De har gjortmedvetna och omedvetna val, för att skapa sin version av Scrum. Frågan som studienförsöker svara på är om det verkligen innebär att man arbetar agilt, när man säger attman arbetar med en agil systemutvecklingsmetod..
Brottsförebyggande arbete i Karlskrona Kommun
Theft without break-ins has increased significantly in the last year of
swimming, sports and leisure facilities in Karlskrona, more precisely 60%.
Vandalism in the shape of graffiti is another common crime.
The solutions are divided into social and situational crime prevention. Social
crime prevention engage in actions that are based on social causes of crime
rather than the opposite situational crime prevention, which instead assumes
that discourage with the help of technical solutions and has as primary
objective to hinder accessibility for example theft friendly goods.
The main purpose of this work is to come up with solutions to prevent these
crimes, while also being cost-effective and realistic to implement. The work is
important in that it creates safety awareness and promotes a healthy safety
culture. Moreover, the future goal is to lower these statistics.
The goal of the work is in addition to developing our knowledge of crime
subject, was also to provide help and solutions for our clients.
Användning av redovisningsinformation vid beslutsfattande och styrning i små företag
Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.
Lokalt strategiskt folkhälsoarbete - En litteraturstudie av hälsokonsekvensbedömning som metod
Om inget görs, beräknas icke smittsamma sjukdomar öka med 17% på global nivå de
kommande 10 åren samtidigt som det finns ett ökat behov av ekonomisk
konsolidering. Ett fåtal kommuner ägnar sig åt ett systematiskt folkhälsoarbete
och det finns en osäkerhet kring hur ambitionerna rent praktiskt ska uppnås.
Endast med hänsyn taget till strategisk planering och beaktande av komplexitet
i hälsosystem och hälsointerventioner är det möjligt att hitta hållbara
modeller för hälsofrämjande och förebyggande arbete.
Sedan drygt 30 år används hälsokonsekvensbedömning (HKB) för systematiskt
hälsofrämjande arbete. Ger verktyget tillräcklig information och bakgrund för
planering och beslutsfattande på en strategisk nivå? ?Five-Level
Framework? (fem-nivå modellen) är en modell för strategisk planering i komplexa
system som kan ge svar på den frågan.
Syftet med studien var att analysera på vilket sätt hälsokonsekvensbedömning
som metod har utgångspunkter i ett strategiskt folkhälsoarbete i kommuner
utifrån ?Five-Level Framework?.
Studien genomfördes som en litteraturstudie.
Webbläsartillägg för inhämtning av data
Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons. .
Allokeringsproblematik : - En följd av IFRS 3 regler?
Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.
Vilken framtid för den europeiska unionen? Om den europeiska integrationsprocessen. Ett europeiskt styre av folket, genom folket och för folket
Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.
Förnuft och känsla : En studie av kokböckers visuella kommunikation under det tidiga 90-talet och sena 00-talet
The interest for food and cooking has probably never engaged the people of Sweden as much as it does today. Especially cookbooks are selling better than ever which has been a quite constant trend since the mid 90's. This study explores the connection between visual communication in Swedish cookbooks and the post-modern values which have influenced the market climate and the visual culture. I have used a theoretical framework as reference consisting of theories of semiotics, visual rhetoric, marketing communications and postmodernism. I have been studying six cookbooks, three from the late 00's and three from the early 90's, from the two separate angles of their graphic design and photographic material.
Doing Well by Doing Good : - En studie i hur CSR kan pa?verka svenska modefo?retags anseende
Corporate Social Responsibility (CSR) is a concept that is growing increasingly important, with more and more companies acknowledging that they have an obligation to the environment in which they operate. We were interested in inquiring into why companies chose to do so, even though there are no laws that condition them to engage in CSR. One answer to this might be that companies use CSR as a way to distinguish themselves from the competition as well as to gain trust and goodwill from the stakeholders. When it comes to Corporate Social Responsibility, the question is no longer whether or not companies should engage in it, but how they can gain competitive advantage by doing so. This study aims at providing a framework for possible ways of integrating CSR and branding, as well as different strategies for CSR-communication. We also tried to define how, and why, consumers respond to CSR-initiatives.