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1150 Uppsatser om Accounting principles - Sida 40 av 77
Utredning och implementering av en prototyp för integration av Prevas FOCS och ABB 800xA
ABB and Prevas have initiated a collaboration to sell a system to optimize steel industry furnaces, called FOCS. The purpose of this thesis is to investigate possibilities for integrating Prevas FOCS and ABB 800xA.The result of the investigation is used for an implementation of a prototype of the integrated system. The study shows a general method that can be used when implementing two software systems. The prototype of the integrated systems is made with usability principles in mind. This is a very important aspect in order to create a good working environment for the operators of a steel plant.
PION Patientinformation on-line en brukarorienterad utvärdering
During the past decade, consumer health information-centers have been developed at the hospital libraries in Sweden in order to meet the increasing demand from patients and their relatives concerning consumer health information. In 1993, the hospital libraries in Falun, Västervik and Karlstad launched a consumer health information database called PION. The aim of this Master's thesis is two-fold. My first aim is to describe and discuss the principles of user-oriented evaluation. In my attempt to convey the theoretical discussion into the everyday life of librarianship, my second and most important aim is to conduct a user-oriented evaluation of the database PION.
Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas
In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.
Bildåtervinning för alla: Att tillgängliggöra bildsamlingar för en bred och ickespecificerad användargrupp.
This essay is a survey of thirteen user studies performed in the field of image retrieval. The purpose is to try to distinguish principles that should be kept in mind when wanting to make image databases available for a wide and varied group of users. The essay tries to answer two questions, namely: Are there any results in accordance among the different studies? What in the user studies should be considered when it comes to how content description, interface and functions for searching can be designed when creating systems for image retrieval? Each study is first reviewed on its own, and then a comparative analysis of all the studies is carried out. Derived from the result of this analysis, the conclusion is presented in the form of a row of suggestions to which aspects are to be suitably included in the design of image databases.
?men kan vi inte hjälpas åt då? : en intervju med fem socialsekreterare om samarbete inom socialtjänsten
The aim of this study is to illustrate, and analyze how social workers are able to more effectively pursue operative possibilities within their own particular organizations. The main question concerning this issue is: How are social workers, working within the same district organization able to realise any potential for co-operation with other social workers, in different locales and units, yet working within the same organization? Following on from this question, further issues arise such as: 1. How do the varying demands of the clients affect the workload of the social worker? 2.
Japansk trädgårdsdesign i Sverige : en förlorad känsla
This is a BA thesis in landscape planning at the Swedish University of Agricultural Sciences in Alnarp. The purpose of the thesis is to investigate why Japanese gardens, created in Sweden, often lack the feeling connected with Japanese gardens.
The thesis includes a short study of Japanese history, spanning from the Middle Ages to the 19th century, to create a mild understanding of how the Japanese society changed, due to political, religious and cultural influences. The traditional Japanese garden styles, developed during this period, have been concisely compiled separately to create a homogeneous image of each style. In order to display opposite views of garden design in the European garden styles, some of the european styles have been concisely compiled as well.
To produce a higher level of understanding of the Japanese garden, a consice compilation of the fundamental design principles has been included, as well as variuos types of decoration typical to the Japanese gardens, since the miss-use of these is a certain way of losing the feeling of a Japanese garden.
The thesis is concluded by a consice compilation of possible reasons as to why the feeling connected with Japanese gardens is absent, as well as some attempt to include the feeling in the Swedish versions of Japanese gardens..
Finansiella nyckeltal i svenska börsbolag - En empirisk studie av historiska värden och förekomsten av konvergens till långtidsmedelvärden
Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.
Hårda dörrar : Om dörrvakters selektering av gäster på krogen
The purpose of this study was to examine in depth and analyze how and on what basis selection of guests managed by doormen primarily in an exclusive bistro in Stockholm. Qualitative methods in the form of personal interviews with door staff and participant observations were made. Interviews with doormen who work at two other similar places have also been carried out in order to find the differences and similarities in the selection process. To connect the results in a scientific way, we have mainly used Pierre Bourdieu's theories of capital forms and the field, and Göran Ahrne and Apostolis Papakostas organization theories. Previous research related to the phenomenon of selection in one way or another, along with the overarching theories, are used to answer the questions and purpose of this study.
Bland bovar och banditer. En analys av fyra deckare för barn ur ett genusperspektiv.
Swedish studies concerning children?s reading habits show that detective stories have become more popular in recent years. The aim of this bachelor?s thesis is to examine how the gender system is described in four detective stories written for children at the age of 9 to 13 years. Our main question is: How is the gender system reflected in the four selected detective stories for children? We also pose the question: How are femininity and masculinity described? Our study is based on three theories.
Rekonstruktörens skadeståndsansvar
The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.
Att utföra användarcentrerat arbete med små medel
Usability is a field within systems development which doesn?t get the attention it might deserve. Above all, it?s considered time consuming and expensive by many people in the industry. The current information regarding low-cost alternatives to achieve a more usable system seems to be almost non-existent.
En studie i RR 29 / IAS 19:s förändring och utfall
The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.
Underlag för implementering av lean : För Atlas Copco Craelius AB
The Production Manager at Atlas Copco AB Craelius wants to adopt a lean approach to become more competitive. This thesis is an exploratory study of the subject and what it means for the business activity and its implementation process.The objective is to provide a basic understanding of lean to the company, and what this means for Atlas Copco AB Craelius. The report describes the industrial revolution in brief. This is because the company itself must understand where certain ways of looking at production management is derived from. Furthermore, it provides an understanding of Lean's origins.
Kontraheringsplikt inom förmögenhetsrätten ? Avtalsfrihetens gränser
Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.
Internationell harmonisering av redovisningsnormer - en studie av skillnaderna mellan svenska rekommendationer och International Accounting Standards samt orsakerna till dessa skillnader
Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..