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2289 Uppsatser om Accounting standard - Sida 27 av 153

Tysk regionalpolitik i förändring : -likvärdighet och rättvisa

German regional policy has changed from a strategy of redistribution to a regional growth focused policy- strategies, which are often seen as opposites. Both policies, however, still have to relate to the constitutional objective ?to achieve equal living conditions for the country?s citizens.?This paper examines what effects a political change may have had on the interpretation of the German constitutional objective. Its aim is to examine German regional policy and its relationship to justice, using John Rawls? A Theory of Justice.

SAMVERKAN STÅL/BETONG : Kontroll av kapacitet hos blockankare i Connector Samverkansbalk

In April 2007 we contacted Lennart Augustsson at Designpartners AB in Västerås. He came up with the idea to investigate and evaluate their construction of a interaction beam, CSB-beam. CSB is short for Connector Interaction beam. The beam is based on a horizontal C-profile of high-tensile steel and in the bottom of the profile are vertical flat bar welded so called block connectors. These block anchorsare also made of hightensilesteel.

Konstruktion och utformning av skydd till spolverk

This thesis has been carried out in cooperation with Burseryds Bruk AB.Burseryds Bruk is a company that manufactures steel strapping. The thesis isabout developing a concept of protection that should be used to protect theoperators from the rotating parts of the machinery lines. The aim of the projectwas to improve work safety for operators working at the machines by producing aconcept for a protective device. The project's first part was based on ergonomic data collection methods tounderstand the operations performed on the machine and the hazard occurringduring the process. The methods used to collect data were, interviews,observations and questionnaires with the operators of the company. This was thenused to make the ergonomic analyzes hierarchical task analysis and link analysis. The data collected from the company's operators was used create 10 conceptswhich were then evaluated.

Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Jämförelse av klientlösningar

In this report I have made various comparisons between different client solutions; a standard client solution (PC-server), to use as a comparison and look at various differences in costs against the other client solutions that I have compared, which is Windows Thin PC, Dell Wyse, Red Hat Enterprise Virtualization and FSData terminal server/thin clients. All these solutions require a form of server to work against, which also the standard solution uses, but the main difference is that most of the data and computing power is on the server instead of the client.Window Thin PC, Dell Wyse, Red Hat EV and FSData all use some kind of thin client as hardware. Some of the main differences is that Windows Thin PC can be installed on almost any hardware. Dell Wyse is a special hardware group from Dell, that uses its own proprietary software, and Red Hat EV which is based on linux, is the cheapest option where the only cost is for support. FSData terminal server/thin client use as the name suggest a terminal server and a form of thin client to connect to it, the solution essentially means that your rent the complete hardware from FSData.The comparisons are made with the view of different scenarios based of the number of clients, where costs and licenses, as well as time spent on installation, upgrades, monitoring and managing are some of the main points raised..

Ekonomiska konsekvenser av variation islaktvikt hos slaktgrisar

At present, the Swedish pig industry is in transition. Prices have been low, but feed prices have increased. Therefore, many pig producers have stopped their production. Producers that lack an integrated production may contract piglet?s producers, or may use the mediation services that slaughterhouses provide.

Massundanträngning i samband med pålning i lera

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

Skötsel av ekholmar och eftersatta ekbestånd på låga boniteter : en fallstudie

This case study is made on assignment of Södra, region Öst, as a part of a campaign promoting more active management of the oak forests in the region. Hardwood trees of good quality, especially oak, has a high value due to that the sawn material is highly estimated by the market. It is important that the Swedish oak forests are managed in a proper way in order to meet the future demand. Södra has therefore decided to increase the focus on oak in the Kalmar region and they would like to find out if continues cover forestry (CCF) under certain conditions can be an appropriate management model. The motive is to make use of the existing oak forests more efficient, not just considering well managed forests but also the more neglected oak forests, on poorer soils. Thus, the objective for this study is to examine if CCF is appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet, and oak/spruce forest. Existing management models were surveyed in the literature.

Selektivbedömning för en 690V fördelning på SCA Edet Bruk

Examensarbetet visar en selektivbedömning för lågspänningställverk T15 på SCA Edet bruk. Ställverket har ett 40 tal motordrifter och matas av en 690V transformator på 3,5MVA. Grundprinciper för de vanligaste lågspänningsskydden presenteras samt mer specifika detaljer om installerade skydd i aktuellt ställverk. Olika typer av selektivitet är kortfattat presenterat i rapporten. Vid beräkning och dokumentering med hjälp av datorprogrammet Febdok visade det sig att installerade skydd inte fanns med i programmets skyddsregister.

Det permanenta mätfelet: En studie i förändringen av det permanenta mätfelet

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

Bestämning av jordmodul för kringfyllnadsmaterial runt rörbroar

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

Standardsystem och användbarhet : Hur ska man som utvecklare säkra att användbarhet uppnås i små SharePoint-projekt?

IT (Informationsteknologi) används i dag mycket för att distribuera och förmedla information internt och externt. Ett bra verktyg för informationshantering är verksamhetens intranät. Arbetet handlar om användbarhet i små SharePoint-projekt. Med användbarhet omfattas faktorerna användarvänlighet, anpassning och användaracceptans. Små SharePoint-projekt (på under 300 timmar) innebär att det finns mindre resurser för att tillämpa användbarhet.Syftet med detta arbete är att undersöka utvecklare inom SharePoint sina åsikter och förhållningssätt kring användbarhet, samt hur användbarhet bäst kan uppnås i små projekt med begränsade resurser.

Beroende i leverantörsrelationer : En studie om IT-outsourcing och organisationers storleksmässiga betydelse

This report describes the process of translating Russian financial information in accordance with Russian Accounting standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Utvärdering av trafiklösningar och markanvändning på Södra Älvstranden i Göteborg

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

Studie av 3-dimensionella sidoeffekter vid etappvis schaktning i Götatunneln, J2

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

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