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1150 Uppsatser om Accounting principles - Sida 30 av 77
PixelCity Sharp-X : Jämförelser ur utvecklarperspektiv mellan C++ med OpenGL och C# med Direct3D
This essay serves to illustrate the main practical differences between the popular medium-level programming language C++ (C Plus Plus), and the newer high-level language C# (C Sharp). It will focus on the aspects that are readily apparent to the application programmer, such as differing syntax, constraints and capabilities.It will also feature a similar comparison between the open source OpenGL graphics library, and the proprietary Direct3D graphics library owned by Microsoft Corporation.It will not go into the differences in ?under the hood? mechanics that the application programmer seldom have to consider after having chosen his programming language or graphics API, such as C# being compiled into an intermediate language and is run on a virtual machine where C++ is compiled directly to machine code, or the differing principles of rendering in OpenGL and Direct3D.This is by no means comprehensive, many things have been left out or overlooked..
Krigföringens principer i Försvarsmaktens reglementen och doktriner för armén 1915-2010
Idag är krigföringens principer en vedertagen del av svensk doktrin. Så har det inte alltid varit. För ungefär ett sekel sedan tvistade militära tänkare i väst om det överhuvudtaget fanns något som kunde kallas för krigföringens principer. Det finns än idag de som hävdar att det inte finns några principer, eller att krigföring är en konst och inte en vetenskap. I Försvarsmaktens doktriner är dessa principer dock en väsentlig komponent.
Revisionsplikten försvinner - tänkbara konsekvenser ur kreditgivarens perspektiv
Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..
Israel, en etnisk demokrati-En studie om Israels demokratiunderskott.
The state of Israel is known as the only democracy in the Middle East. The purpose of this study was to examine if there is aspects in the Israelis society that can be questioned in terms of liberal democracy.Areas of concerns in the study are the Israeli official policy's concerning inclusion and exclusion of their citizens in areas of property owning, personal status and the duty of military service.The results show that the Israeli society distinguishes their citizens in these areas by their ethnic origin, in favour for the Jewish population. The law prohibits changes in the states Jewish character. One clear example how this is presented is that a Jew is prohibited to marry a non-Jew. The results show also that this official policy by the Israeli state violates important principles of liberal democracy.
En contentbyrås webbplats : En rapport om utveckling och redesign av en contentbyrås webbplats med fokus på användbarhet
Denna rapport redovisar den process som utvecklingen av OTWs nya webbplats har inneburit. Jag har arbetet med att skapa en ny design av deras nuvarande webbplats där syftet har varit att skapa en webbplats där man presenterar sig själva på ett bra sätt och ställer mindre krav på redaktionellt innehåll samtidigt som man följer konventioner för branschen och målgruppen. I utvecklingen av webbplatsen anpassar jag mig efter rådande designprinciper och riktlinjer för användbarhet så att webbplatsen ska bli så lätt att använda som möjligt. Utvecklingen av prototypen har skett i mjukvaruprogrammet Axure RP. Resultatet av projektet är två interaktiva digitala prototyper i form av en mobil version samt en desktopversion.
Degenerering av varumärken: - en juridisk konstruktion eller ett marknadsföringsproblem?
Degeneration of trademarks - a legal construction or a marketing problem? This paper discusses the issue of degeneration of trademarks. The study has its starting point in the conflict that may arise between the principles of marketing and the legislation concerning IP rights and market law. In this study several verdicts are studied in which degeneration has been addressed. Analyzing these rulings as well as the current legislation in the light of marketing theory, a conflict between marketing and legislation can be noted.
Lean för lantbruksföretaget : utvärdering av industriellt managementsystem i agrar kontext
The competitiveness and profitability of swedish farm enterprises is frequently discussed in agricultural media. Increased exposure to the surrounding world with greater competitive pressure and considerable price fluctuations in the agricultural markets demand new ways of acting to secure the agricultural sector?s long-term survival and profitability. Structural change and/or diversification leads to increased numbers of stake-holders around the farm enterprise and thereby also the expectations of the farmers ability to lead and coordinate resources. Lean is the name of a management model developed by Toyota, influenced by the lack of resources in Japan during the post WWII period.
Konsumenters Kontantanvändande : Varför använder konsumenter kontanter som betalningsmedel?
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.
Öppenhet i redovisning
Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.
The Determinants and Impacts of Executive Stock Options
The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..
YTTRANDEFRIHETEN OCH MÅNGFALDEN Får man bilda sin egen uppfattning?
This Master's thesis discusses the freedom of speech, the right to freedom of opinion and expression, freedom to hold opinions without interference and to seek, receive and impart information and ideas in the context of public libraries in Sweden. The scope of this thesis is to examine the acquisition and maintenance of the literature about the killing of Sweden's Prime Minister Olof Palme 1986. This literature will serve as an instrument to measure the extent to which Swedish public libraries adhere to the rules set by the Swedish parliament, United Nations' universal declaration of human rights article 19, UNESCO's public library manifesto and the principles of the Federation of Library Associations and Institutions..
Stopp i dörren: En studie av mekanismerna bakom dörrpolicy
The notion of door policy has received little academic investigation. In the media this phenomenon has however received much attention and has been connected to allegations of discrimination. The authors of this thesis take another view in trying to identify the mechanisms behind door policy from an economic perspective.Based on case studies in nightclubs in Stockholm the authors conclude that there are two types of door policy: including and excluding. While including door policy aims to comply with regulations and commonly is part of a cost-leadership or focus strategy, excluding door policy is primarily a tool for attracting and selecting a certain audience in line with a product differentiation strategy. It thrives on the principles of exclusivity and reciprocity.Forming the identity of a club, audience is of great importance and excluding door policy is found to be an important tool in creating the correct composition of audience, which ultimately aims to increase profitability..
Vad förklarar variationer i frivillig information?
There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.
Framtidens meny för ett IT-system
The mission was to create a prototype of a menu system for the companySystem Andersson AB. The instructions were that it has to be as interesting andmodern now as in 20 years. We had to look at technology from the cutting edgeof development to make our prototype survive in the future. WindowsPresentation Foundation (WPF) was the technique we focused on. There areonly a few applications that take advantage of WPF today, but it is predictedthat WPF will be the next generation method for developing applications to theWindows platform.To make our menu visually appealing, easy to use and at the same timefunctional, we followed the clear path and guidelines that are available ininteraction design.
"Kung Alkohols utdrivande..." : Folkbildning och nykterhetsarbete hos Logen Leon Gambetta, Varberg 1883-1926
The essay deals with adult education from a local perspective more specifically that ofthe IOGT lodge Leon Garnbetta in Varberg. The material that has been used covers a limited period of time, which stretches from 1883 to 1926.This temperance lodge was founded in 1883 and is still active. The essay provides a historical survey of the temperance movement in Sweden and depicts the ideas behind adult education, but it also gives a more general historical account of the town of Varberg and its popular movements.By studying handwritten records from the lodge it is possible to establish a picture of its work, activities, discussions, its striving for democracy, educational activities and the principles behind these and finally the lodge's own library which was started at an early stage. All these aspects are then treated in a historical and a political context..