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20072 Uppsatser om Accounting information systems - Sida 39 av 1339
Positionsindikering i bilder och video för WITAS dialogsystem
Denna rapport beskriver arbetet med en utökning av ett dialogsystem till en UAV (Unmanned Aerial Vehicle, obemannad flygande farkost). Arbetet är utfört i WITAS-projektet (Wallenberg laboratory for research on Information Technology and Autonomous Systems), ett projekt som har som mål att utveckla en helikopter som ska kunna verka autonomt i t.ex. en trafikmiljö. Syftet med dialogsystemet är att en operatör med talspråk ska kunna ge kommandon till och få information från helikoptern. Detta examensarbete har som mål att utöka dialogen till att bli multimodal, dvs.
Riskkapitalbolags påverkan på styrning i sina portföljbolag: En studie om utveckling av styrsystem i svenska Venture Capital finansierade företag.
The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.
Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?
Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..
Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Integrerade ledningssystem : Drivkrafter, möjligheter och hinder
The world is changing and the business context is no exception. One of the clearest tendencies is a tougher business climate with harder competition due to increased international trade and the expansion of the e-business. At the same time the customers are becoming more sophisticated and demanding. The last decades have also meant that tougher and more frequent demands are being aimed at the businesses from a wider variety of stakeholders; demands regarding how environmental issues, social responsibilities and business ethics should be dealt with. All of the above have driven companies towards implementation of different management systems to be able to cope with the demands as well as to ensure that these issues are being dealt with in an efficient and effective manner.
Riskhanteringens utmaning : En studie som identifierar svenska organisationers riskhantering avseende informationssäkerhet samt dess prioritering.
Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.
Metodutveckling för framställande av dynamisk systemkarta
I komponentbaserade system är det viktigt att ha kontroll över vilka komponenter som har beroenden till varandra för att undvika att delar av systemet slutar fungera vid exempelvis en komponentuppdatering. I detta arbete undersöks hur komponenter kan identifieras, samt hur olika typer av beroenden kan spåras. Arbetet är utfört som ett uppdrag givet av Sandvik Systems Development (SSD), vilket är ett av Sandvik-koncernens två internationella IT-bolag. Målet med uppgiften är att utforma en modell som tar fram information för komponenterna, samt kartlägger dess beroenden på Windows-plattformen. Mycket information om ett system finns att hämta i olika typer av ?statiska? metadata-filer som automatiskt genereras vid skapandet av en lösning i Visual Studio.
Nyhetsverkstans informationsbehov : en domänanalys av Gefle Dagblad
This two years master?s thesis consists of a domain analysis on the local Swedish newspaper Gefle Dagblad (GD). The domain analysis was developed by the Danish library and information scientist Birger Hjørland. The purpose of this theory is to understand the information behavior of individuals by studying the social and collec-tive context which surrounds this person. According to Hjørland, four different areas need to be studied in order to analyze a domain.
Förenklade redovisningsregler för små- och medelstora företag : En studie om hur redovisningsnormer som idéer kan spridas samt vilka institutionella faktorer som påverkar inställningen till införandet av internationella enhetliga redovisningsstandards för
BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.
En studie av tänkbara faktorer som föranleder internrevisorer att certifiera sig
Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.
Distribution av känslig data
Information Technology (IT) makes it possible to electronically distribute data between actorswho are in geographically diverse areas. Nowadays, information is sent less frequently throughtraditional correspondence in favor of faster electronic equivalents via the internet.Despite effective IT environmentand secure encryption techniques choose some actors to sendinformation through physical delivery. This phenomenon occurs in those working withconfidential information as it is handled by a number of rules and safety regulations.Based on a set of rules and requirements, we have looked over the possibility of sending sensitiveinformation electronically over the internet. The aim was to find general guidelines for howcompanies and organizations should manage and send sensitive information over insecurenetworks. This led us to our research question: How can information be exchanged betweenactors in geographically diverse areas be categorized and encrypted so that it can be transportedover the internet without security or integrity deficiencies?To answer the question, there was a case study at a defense company.
Produktutveckling av koncept för isbanesystem
Today most ice rinks in Sweden use secondary refrigeration systems with a solution of calcium chloride and water as secondary refrigerant. Due to the large amount of energy such a system uses more efficient systems would be desired.An earlier study concluded in the possibilities of using carbon dioxide as secondary refrigerant with copper tubes as the loops in the ice rink. Since then 3 ice rink refrigeration systems has been built with carbon dioxide in copper tubes. Excluding the ones being direct involved in those projects there is still very little knowledge about how these system works. This study has been made primarily with the aim of adding to the knowledge concerning availability and cost and secondary to look at possibilities for improvement.A comparison between systems with carbon dioxide, calcium chloride respective ammonium solved in water has been made by using Decision Matrix.
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.
System för registrering av automationslicenser
The ÅF Group is a leader in technical consulting, with expertise founded on more than a century of experience. They offer highly qualified services and solutions for industrial processes, infrastructure projects and the development of products and IT systems. They are also one of the leading names in certified third-party testing and inspection work.Today the ÅF Group has approximately 4,000 employees. Their base is in Europe, but their business and clients are found all over the world.A part of ÅF-Engineerings business is programming different automation systems to clients. Another part is support in both telephone and personal visits.Because the number of clients is high and the flora of different automation systems is big the consequence is that the employees must have access to many licenses with programming tools.
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. .