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1150 Uppsatser om Accounting principles - Sida 28 av 77

Algoritmer för objektdetektering i SAR och IR-bilder

The first part of the thesis consists of a brief introduction to the general principles of target detection and the sensor-systems used. In the following part there is a theoretical description of the algorithms this thesis focuses on. The detection algorithms described in this paper are called Cell Average, Ordered Statistics, 2parameter and Gammadetector. Two different discriminators called Extended Fractal Features and Quadratic Gamma Discriminator are also described. The algorithms are tested on three different types of data, simulated SAR-pictures, authentic SAR-targets and IR-pictures.

Den rättvisande bildens betydelse för kommuners redovisning - i skenet av den dolda pensionsskulden

Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat.

Två svenska forsknings- och utvecklingscontrollers : En studie om arbetsuppgifter och profession

I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås..

Modern statssuveränitet En analys av hur synen på statssuveränitet har förändrats med Bosnien-Hercegovina som exempel

The purpose of this study is to analyze how the parties (USA, Great Britain, UN and the European Union) legitimize their intervention in Bosnia-Herzegovina as seen from without the conceptions of sovereignty and intervention. USA and the UN have legitimized their intervention on security reasons. The American president, George W. Bush, claimed that democracies never engage in war with each other and that democracies were prosperous just because they were democracies. According to the president, that is why it is important to democratise the whole Balkan region to protect the international community from terrorism which grows in unstable and undemocratic states.

CMS och UX : tekniker för hur man utformar en god användarupplevelse

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

Vart är vi på väg? : Traditionsförändringarnas innebörd för begreppet rättvisande bilds betydelse

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

Efter bankkrisen: Vad är notan för skattebetalarna nu?: En uppföljning av Peter Jennergren och Bertil Näslunds studie från 1998

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Gränsdragningsproblemet i luck egalitarianism

The purpose of my study is to investigate whether luck egalitarianism can be savedfrom its inability to draw a line between risks which can reasonably be expected to beavoided, and risk which can not. Such a demarcation is of particular importance forthis influential theory of distributive justice, since it serves to judge whether a personis entitled to compensation for a bad outcome of a taken risk, or not. Testing theintuitiveness and coherence of various contending principles for how to separateavoidable risks from unavoidable ones, I conclude that luck egalitarianism seemsunable to draw a clear line between the two kinds of risks. Instead the theory appearsto be dependent on conceptions of a 'normal life', making it remarkably vague.Furthermore, I argue that luck egalitarianism seems unable to manage without takingsufficientarian and utilitarian concerns into account, for the purpose of decidingwhich risks are avoidable, and which are not..

Hur påverkas oberoendet av den fristående rådgivningen?

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

Så designar du användarvänliga interna kommunikationsnätverk

Companys usually have intern communication platforms where employees can gather information and communicate with eachother. These networks are not public which leads to less resources spent on development. If this network is also used as a work tool may inadequate usability decrease work effeciency. Thats why we, by using known design principles, evaluated an already existing network of this kind along with interviews and think out loud tasks for users. Four users had to do some tasks while they explained how they went through step by step to solve those. This report culminates into a couple of guidelines which can be used to create a user friendly network. The problems that prevented users to feel in control when working resulted in the following guidelines: Create shortcuts of frequently used functions.

IKT som pedagogiskt verktyg : - en studie om lärares användning av IKT i undervisningen

 The purpose of this study is to investigate the attitude to and experience of information and communication technology (ICT) in teachers teaching and what motivates them. The study is qualitative and its research material is based on interviews. There are eight interviews and they where carried out at one school with a stated IT profile and at another school without a stated IT profile. The two schools are located in different municipalities, but both are secondary schools. The result shows that there are differences in attitude between the two schools. The school with a stated IT profile seems to have a more open mind of using ICT when teaching, but both schools sees the lack of availability as one of the main hindrance for using it. None of the participating teachers saw themselves as controlled to use ICT in their teaching.

Nya gränssnitt mellan människa och hav: interaktiva teknologier för ett marint upplevelsecenter.

This thesis project explores technologies that enable people to experience the world through animals' senses in order to spark interest in and awareness about the marine environment and its inhabitants. The project is carried out as part of a planned ocean themed science center. The purpose is to explore how a greater understanding of the marine environment can be achieved using interactive technologies. The thesis is based on a theoretical framework consisting of academic works on experience, learning in a museum context and sensory perception. Our proposed designs are a series of, primarily, wearable devices that translate sensory experiences and principles from the marine world to humans.

Förekomst och grad av osteokondros i distala radius och ulna hos konventionellt och KRAV-uppfödda slaktsvin :

The occurrence and degree of osteochondrosis was studied in 64 pigs raised in conventional systems (45) or organically according to KRAVs principles (19). In this blind study the growth plates of distal radius and ulna were examined macroscopically and radiologically searching for pathological lesions. One significant difference was shown in this study. Conventionally raised pigs diagnosed with osteochondrosis had more severe lesions in the distal growth plate of radius and ulna than the corresponding group of pigs raised organically. No significant difference was shown between the groups when all pigs were included. .

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.

En iPad-baserad ritningsbehandlare

In today?s society, it becomes more common with tablets, that makes us interact with computers in a whole new way. For example these are used to read and write e-mails, surf the web and playing games. Another manner of use of these tablets is to read and edit PDF documents. PDF handling is often meant to be used in books and inregular text documents, but it could also be used in the management of drawings.An industry that would benefit greatly from the use of tablets for this purpose is the con- struction industry.

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