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9149 Uppsatser om Accounting regulation process - Sida 60 av 610
Underhållsarbete på krafttransformator : En studie på genomförande av underhållsarbete i transformatoranläggningen med optimeringsförslag.
This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.
Har marknadsvärdering enligt IFRS ökat fastighetsbolagens finansiella risk?
The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.
Ta bort tidstjuvarna! : Om tidsbesparande effektiviseringsåtgärder inom det kommunala bostadsföretaget Gavlegårdarnas byggprojekt
AbstractThe development of the construction industry is slower compared to other industries. This implies that there must be improvements in this field. One step to increased effectiveness in construction projects is making the construction process more efficient, therefore resulting in a positive result for both the actual construction project and for the overall branch. The purpose of this study is to identify areas for improvement within the municipal housing company Gavlegårdarna completed construction project, who will then contribute to increased efficiency in their upcoming projects. The work has been performed with the help of two case studies examine construction projects "Fullriggaren" and "The three nursing homes." Opinions about what could have improved the efficiency of these construction projects further have been collected with the help of an interview study among some of the project participants involved in both projects.There have been many studies addressing the topic of how the construction process can be streamlined and similar studies that have been previously conducted.
Den litterära nätsajten Vulkan.se och en ny modell för den litterära processen
The aim of this thesis is to investigate how the literary site Vulkan.se affects the conditions for publishing, distribution, incorporation in value systems and feedback in the literary process, as it appears in Lars Furuland?s model of this process. The purpose is also to propose an updated version of the model. This is achieved through a qualitative testing of Furuland?s theory.
Mindfulness as business : Vad några mindfulnessinstruktörer anser att mindfulness kan tilllföra arbetslivet
The purpose of this paper is to critically examine and question the use of mindfulness in the workplace. Mindfulness in the workplace can be understood as an organization recipe and is now a so called trend. We believe that there may be an issue of how mindfulness at work is advertised when it is described in such a way that it could be the solution to many organizational problems, such as reducing stress, increasing efficiency, creativity and productivity. To get a better understanding of what mindfulness is and what it can bring to a stressful work, we conducted semi-structured interviews with four mindfulness instructors. We analyzed the interviews from a theoretical analytical framework consisting of both a constructivist perspective and a power perspective.
Konceptframtagning av pelletsförråd
This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.
Det hälsopromotiva arbetet : Hur individen identifierar sig med organisationen
Samhället har under de senaste årtiondena inriktat sig allt mer på hälsa och välmående. Detta har skapat ett allt större intresse för organisationers arbete med hälsopromotion, det vill säga främjande av hälsa på arbetsplatsen. Kandidatuppsatsen behandlar hur hälsopromotion används för att skapa medarbetare som identifierar sig med Svenska Byggnadsarbetarförbundets värderingar. Anställda har intervjuats där utgångspunkten var att undersöka hur förbundskontoret arbetar med hälsopromotion och hur värderingar förmedlas. Genom intervjuer framgick att förbundskontoret använder sig av olika identitetsskapande metoder för att styra medarbetare att identifiera sig med organisationen och för att bli självstyrande.
KARTLÄGGNING AV PROCESSER : Fallstudie på reumatologikliniken, Karolinska sjukhuset
Under senare år har allt fler organisationer och företag insett hur viktigt det är att identifiera och förstå sina processer, och för att kunna styra och utveckla dem, är det bra att veta vilka de är. Därför vill Reumatologi kliniken veta vad som händer med patienter som har psoriasis artrit, när dem är nyinsjuknade eller ska börja behandlas på deras klinik, samt hur hanteras smärtproblematiken, när de återkommer till kliniken, detta har vi gjort genom att kartlägga processer och sammanställa på vilka olika sätt dessa patienter hanteras på kliniken idag, vart remitteras de? Hur ofta förekommer detta? Vad gör att vissa remitteras och andra inte? Förslag på hur kliniken kan använda denna kartläggning i framtiden.Detta examensarbete genomfördes på uppdrag av:Centrum för Teknik i medicin och hälsa, CTMH, i samarbete med Karolinska Sjukhuset. Arbetet omfattar 15 högskolepoäng.Vid detta arbete har vi använt oss av djupgående intervjuer för att få en djupare insyn i den reumatologiska klinikens handläggningsprocesser. En konstruktionsmodell har utvecklats för att identifiera vilka intervjufrågor som är relevanta för detta projekt.
Att bo och arbeta på samma plats : Gränslöst arbete och psykologiska kontrakt
To work and live in the same place where ones employer also is the landlord, can create a situation with many special requirements for the individual. Constrains regarding time, space and impact on social life is likely to appear. Based on theory and empirical research about the Boundaryless work and the Psychological contract the purpose of this report is to examine employees who live and work at the same place. This is done by studying the regulation regarding time and space factors and the psychological contracts in expectations and in violation of the psychological contract and the risks associated with this like Locked-in factors. The study includes interviews with managers and employees (n=9).
Inte som i Gökboet : sjuksköterskors beskrivningar av omvårdnadsprocessen inom den rättspsykiatriska vården : en kvalitativ studie
Forensic psyhiatric care protects the society by giving patients care to diminish risks of serious crimes. In their work the nurses use different care methods to help and support the patient in managing his or her life situation. To clarify how a group of nurses describe the nursing process in forensic psychiatric care. A qualitative study based on interviews. Six nurses were interviewed about their work in four different forensic psychiatric care units.
ETL-processen : teori kontra praktik
AbstractNowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze. Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse.
Miljöbedömning av mark- och vattenresurser i kommunal översiktsplanering : en fallstudie av en del av planprocessen i Tierps kommun
This paper describes the integration of environmental assessment in Swedish municipality
comprehensive planning through a chosen case study. The implementation of a new EGdirective in Swedish law, concerning Assessment of the effects of certain plans and
programmes on the environment, should lead to some changes in the way Swedish
municipalities' deals with environmental issues in their comprehensive plans. This could later on lead to new preconditions for municipality comprehensive planning.
The purpose of this study was to investigate how the planning organisation in the municipality adapts to new regulations for impact assessment of comprehensive plans required by the Planning and Building act. Secondly the purpose was to partly participate in the early stages of the planning process and thereby indicate and identify possible environmental impacts regarding the aspects of land and water. This was done as a case study in a well defined part of the process.
Investeringar i privat och kommunal verksamhet : En studie om faktorer som påverkar investeringar
The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.
Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien
Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.
GIS-program för ruttplanering. En studie av nyttjandet av GIS-program för ruttplanering inom tekniska förvaltningar bland kommunder i västra Sverige
This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.