Sökresultat:
1150 Uppsatser om Accounting principles - Sida 35 av 77
Vindkraftsplanering i skogsmark
The aim of this study about wind power planning in forest was to examine the factors and restrictions, which represent technical limitations, biodiversity, tourism and amount of energy for wind farms in Kronoberg County. Suitable areas for wind power were identified from the collected information about planning principles and potential conflicts. From the suitable areas the potential energy gain is calculated. Methods used were mainly a literature review, interviews with experts and practitioners, GIS analysis and a rough calculation of the energy gain. The section of information and facts describes in general wind power planning and possible conflicts.
Revisorers legitimitet och skadeståndsansvar
In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.
Rosengårdsstråket : tankar om förankring och identitet
This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.
Hur kan skadegörelse på skolgårdar motverkas? : en studie med fokus på vegetation
This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.
En ny leasingstandard - inverkan på analytikers finansiella krisanalyser
The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.
Bovin neosporos : vilken roll spelar hunden?
This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.
Smart design för auktionsapplikationer på smartklockor : Att uppnå användbarhet på smartklockeapplikationer
This study concerns design thinking and how to achieve usability when designing applicationsfor smart watches. The study's focus is on interaction and design for online auctionapplications such as Ebay and Tradera. After studying usability and design for devices withsmall screens, guidelines and design principles for interactive systems, we developed apaperprototype for an auction application. The prototype was used for testing our intervieweeswhile observing and asking questions. After collecting the data we analyzed the responses andfeedback on our prototype and combined the results to previous studies.
En annan värld? En analys av sex fantasyromaner ur ett genusperspektiv
The aim of this Master?s thesis is to examine how the gender system is described in fantasy novels. The theoretical framework is based on Yvonne Hirdman?s theory on gender system, primarily the two basic principles: the principle of dichotomy, of separation between the sexes, and the principle of hierarchy, of man as norm. The method used is idea analysis which is a form of textual analysis.
I strävan efter en bättre värld : En idéanalys av två synsätt på utveckling och internationellt utvecklingssamarbete.
The aim of this dissertation is to examine and compare William Easterly?s and PGU?s (Shared Responsibility: Sweden's Policy for Global Development) different views on development and international development cooperation. The methodological approach chosen in this study is an analysis of ideas based on the following questions:1. Which principles should be applied to development and international development cooperation?2.
Normföljare eller normbrytare? En studie av mangaserien Ranma ½ ur ett genusperspektiv
The aim of this Master?s thesis is to examine how Ranma ½, one of the most popular Japanese Manga series, reflects the gender system in society. We have chosen to make use of two different gender theorists to determine if Ranma ½ follows the gender norms of society or not. The theoretical framework is based primarily on Yvonne Hirdman's theory of the two basic principles: the principle of dichotomy and the principle of hierarchy. Judith Butler's theory of performative gender is used as a complement.
Är objektiva moraliska värden möjliga utan Gud? : en teoriprövning av Moralens Landskap
What drove me to write this paper is the will to examine if there is a philosophically and scientifically viable alternative foundation for an objective morality other than what we like to refer to as "God". The American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.
Totalresultatet ur ett annat perspektiv -En studie om Latour
Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.
Projektstyrningurettaffärsekosystemperspektiv En fallstudie om projektstyrning inom bankgemensamma projekt
Based on last years events that have taken place, events on the school Lundbergs and the police values of work, has the meaning of having a set of values been questioned. This study aimed to investigate and answer the fundamental values based on the common value basis for the government employees within an organization and how it perceived by employees. The new institutional theory was the framework for this qualitative study conducted with semi-structured interviews. Respondents were employees within the organization. Ethnographic qualitative methodology was the basis for our methodology and we used a thematic model of theme interpretation, communication and knowledge in our analysis.
Native vs Webb : En analys av appstrukturer
This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.
Goodwillnedskrivning i samband med byte av VD i svenska b?rsnoterade f?retag
Nedskrivningsprocessen av goodwill inneh?ller ofta flera subjektiva v?rderingar som
f?retagsledningen beslutar om. Tidigare studier vittnar om v?lk?nda fenomen som
resultatmanipulation och big bath accounting, dessa f?rekommer i andra delar av v?rlden, n?r det
kommer till goodwillnedskrivningar. Studien syftar d?rf?r till att unders?ka sambandet mellan
byte av VD och goodwillnedskrivningar i Sverige.