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20086 Uppsatser om Accounting information systems - Sida 31 av 1340
En Survey av NFC och NFC-Protokoll med Fokus på Säkerhetsaspekterna
Near Field Communication (NFC) is a short range wireless communication technology that enables data exchange between devices. NFC is used in many different areas, from subway tickets to authentication systems. This paper presents possible security threats to Near Field Communication and documented attacks that have been used to target various NFC protocols. Weaknesses in different NFC protocols will be presented and suggestions on how to counter certain weaknesses will be discussed. This survey will be valuable for companies interested in protecting their data when using or planning to use NFC systems..
Full goodwill method: Effekter av ändrade redovisningsprinciper för goodwill
The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.
DGPS användning på tröskor och dess olika funktioner :
With the days DGPS-technology can a position of 5 centimetres decides. With this exactly
position is the technology very interesting for the agriculture. I think this technology can
come more and more in the future. You can also move the fact and information further to the
spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you
with help of the system make harvest maps.
Bilden av kvinnan i Library of Congress Classification En genusstudie av Library of Congress Classifications första och senaste upplaga
I have done a comparative gender study of Library of Congress Classification from 1900 and 2001. I have also used a hermeneutic method and ideological critics to find out what picture of women the both systems shows. In my comparative study of the both systems I have found low update of classes which relates to women in the new classification system. Men seem to be a norm in the system, because men are not defined in classes related to both men and women. But many classes related to women are named Women as and Women in The study also shows that women are more related to subjects about family and marriage than men are.
Intäktsredovisning i svenska byggföretag -En studie kring IFRIC 15 och IASB:s föreslagna standard och dess påverkan på intäktsredovisningen i tre svenska byggföretag
One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.
Underlag till klimatledningssystem för skolor
The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.
Småhuset ? val av bergvärme, fjärrvärme eller pellets
This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.
Intäktsredovisningens nya form : - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag
Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.
Den nya marknaden i Japan : En fallstudie av svenska cleantechföretags möjligheter på den japanska markanden
The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.
Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv
SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.
Raalie steering systems
Under ht08 och vt09 har vi gjort ett examensarbete där vi i gruppen utvecklat ett mekaniskt styrsystem för sjukhussängar. Det nya styrsystem ska underlätta det dagliga arbetet för personalen på sjukhusen, då det idag är svårt att kontrollera sängen när man är ensam och knuffar. Men med RaaLie fastmonterad på sängen kan man utföra arbetet själv, och det är mycket lättare att ta sig runt skarpa svängar och trånga passage..
Ett dedikert sportprodukt till klatring for mennesker med amputert arm
The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.
Den särskilda kvinnan: En feministisk analys av Universella decimalklassifikationen
The aim of this thesis is to, from a feminist point of view, analyse the Universal Decimal Classification UDC, which is an international and widely used classification system. A number of the larger classification systems and subject heading lists have during the last decades been placed in the limelight of various gender studies and the systems treatment of women has been criticized. With this examination of the UDC, I dont merely wish to identify shortcomings and advantages with the UDCs way to treat men and women. The UDC is also used as an example of how the gender problem can be identified and interpretated in classification systems generally. My analysis is performed with a theoretical foundation in feminist science theories about knowledge and norms, together with a linguistic perspective on valuing and emotionally tinged language.
Den perfekta informationsspridaren? En komparativ studie av tre organisationers intranätanvändning
This is a comparative study of the use of intranet in three organizations. The organizations are one help organization, one hospital and one business company. The intranet is a relatively new medium and it might still not have been accepted by all potential users, which is a waste of resources both for the individual employee and for the overall organization. It is therefore necessary to investigate if there are any differences between organizations concerning the needs of intranets. Our purpose with this study was to deepen the understanding of the use of intranets as a channel of organizational communication and thereby acknowledge the users´ needs and opinions of the intranet.
Spolmaskangrepp är ett ökande problem hos värphöns
This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.