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2289 Uppsatser om Accounting standard - Sida 60 av 153
Utveckling och implementering av ettpositioneringssystem för inomhusbruksom kan användas för styrning av belysning
SammanfattningDetta examensarbete behandlar ett ämne det forskats mycket på de senaste åren, positioneringinomhus. Utomhus är GPS standard men för positionering inomhus finns det än så länge ingenstandard. Syftet med lokaliseringssystemet som utvecklats i detta projekt är att lokaliserapersoner och andra föremål i rörelse i kontorsliknande miljöer. För ett sådant system finns mångamöjliga användningsområden. Ett av dessa är styrning av belysning.Inledningsvis gjordes en litteraturstudie vars syfte var att undersöka vilka teknologier samtmetoder som finns tillgängliga för positionering av personer och objekt inomhus.
Passage Retrieval en studie av index
The aim with this thesis came out of a strong interest for Passage Retrieval. Our intention has not been to evaluate an IR-system. Instead our goal has been to analyze the result of indexing documents and their passages. We have been studying the weights of the different terms in the different indices, in comparison with other parameters like frequency, normalized frequency and the inversed document frequency. Further more we have been looking at how the weights are spread using for instance the standard deviation.
Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar
The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.
Konstruktion av elektrolytisk ozongenerator
The work has been carried out in cooperation with the company Zenit Design in Malmö. The project's goal was to restore, improve and produce an ozone generator. During the project, the authors sought relevant literature in databases, been in contact with US suppliers of fuel cell membranes, Asian suppliers for the processing of Teflon and Titanium parts in mechanical engineering and Swedish suppliers of various standard components. The authors had access to a temporary lab at Zenit and electron microscope at Halmstad University where material tests were performed. The authors have also had access to measurement equipment to measure amounts of ozone.During the work, the authors have mapped how an existing ozone generator works and then have their own development.
Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet
The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.
Det nya gränsvärdet : konsekvenser för K-2 bolagen
Ett av EU:s främsta syfte är att skapa fri rörelse av kapital. Genom att kontinuerligt reducera handelshinder strävar de efter att skapa lika förutsättningar mellan medlemsstaterna. I och med den globalisering som skett och fortfarande sker blir det allt mer vanligt förekommande att svenska bolag konkurrerar och samverkar med andra europeiska bolag.Mycket har hänt på redovisnings- och revisionsområdet det senaste decenniet vilket har gjort att den svenska lagstiftningen delvis har skrivits om och anpassats efter EG:s direktiv. Internationella redovisningsstandarder har fått stort inflytande på framförallt de stora svenska bolagen. Dessa standarder var ursprungligen anpassade för börsnoterade bolag vilket har medfört att mindre svenska bolag under de senaste åren ålagts orimligt omfattande redovisningsskyldigheter.
Låg, medel eller hög kvalitet i förskolan : En studie om hur och varför kvalitèn skiljer sig mellan förskolor
My essay deals with a problem in our society which, in my opinion, has been neglected. Even today in 2011, the quality of schools and preschools is extremely varied. This has been a problem for a long time and not nearly enough attention has been paid to it.In my essay I have tried to understand what it is that causes these differences in quality between preschools. With help from literature and research studies I have examined what quality in preschool really means.My starting point is an account of my own experience at the preschool where I currently work and a description of a study visit I made to another preschool which operates in a very different way to the one where I work. I wanted to investigate what the consequences are for children who grow up attending preschools of different quality.
Ekonomistyrning i interorganisatoriska relationer
Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.
Nedbrytning av dammbyggnadsmaterial: litteraturstudie och
laborationstester
Syftet med detta examensarbete har varit att se vilka material som är lämpliga att använda vid dammbyggnad samt vilka nedbrytande faktorer som verkar på konstruktionen under dess livslängd. Arbetet förklarar även vilka tekniker, så som erosionsskydd, som används för att skydda dammkonstruktionen samt även de olika laster som dammen utsätts för. Kontinuerlig nedbrytning av dammen kan ge dammhaverier vilket i sin tur kan ge katastrofala konsekvenser. Det är därför viktigt att det material som väljs till dammbyggnad kan stå emot de nedbrytande processer som finns under en lång tidsperiod. På de äldre dammkonstruktionerna används vanligen erosionsskydd av dumpat oordnat material medan Vattenfall rekommenderar erosionsskydd av ordnade homogena block på de renoveringar och nybyggnationer som utförs.
Förekomsten av utbrändhet över olika yrkesområden
Studiens syfte är att undersöka hur förekomsten av utbrändhet ser utöver olika yrkesområden. Utbrändhet mäts med hjälp av MaslachBurnout Inventory General Survey på 1494 slumpmässigt utvaldayrkesarbetande personer. En referensgrupp, där personer som blivitsjukskrivna pga. stress ingått, användes för att kunna bedöma vilka istickprovet som var kliniskt utbrända. Respondenterna indelades iolika yrkesområden utifrån Standard för svensk yrkesklassificering.Ytterligare en uppdelning gjordes utifrån kvalifikationsnivån iområdet, samt med hänsyn till grad av kontakt med människor ochmöjlighet att ha kontroll över arbetets utformning.
Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?
Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.
Filmmusikens betydelse : En receptionsstudie om hur musik i film bidrar till förståelse
This essay is about film music and how people react in a study where the music and picture comes from two different genres that both has unique conventions, of how the ?standard? music ought to be composed. The purpose of this essay is mainly to try and get an understanding of film music?s importance in the movies dramatic structure, and how people react when the conventions of music is broken and two genres are combined into one.The questions that are to be answered in this essay are: *how could music as a tool change the character of a film? *How does the participants, of this inquire, experience the film depending on what music they hear? *And what is it that the participants think that the music brings to the movies narration?The method of this survey is based on a number of participants that have responded on questions of how they experienced the movie, both with music and without. This study has shown that when music and picture, which comes from different genres, interact with each other it tends to create comical features and a sense of that the music has an advantage in terms of the genre that people feel that the film has..
"Helst ska den ju komma inifrån." : Om motivation och att lära ut engelska i högstadiet.
This qualitative study aims to investigate some secondary school teacers' attitudes to and experiences of motivation in their second language classrooms. Through qualitative interviews with five teachers some different perspectives on motivation and its function in second language acquisition have come to light. First, motivation is seen as something important and some teachers tend to distinguish between intrinsic and extrinsic motivation. Those who do so tend to value intrinsic motivation more highly. Secondly, teachers believe they can affect students' levels of motivation.
En tidsseriestudie av varviga sjösediment fra?n Kassjön
This thesis aims to analyse a time series containing the annual accumulation rate of minerogenic matter in the lake Kassjo?n. First there is a theoretical survey of some frequently used tools for the analysis of time series in the time domain and in the frequency domain. This survey is followed by a simulation study that illustrates how the theoretical tools work in practice. After this, the time series "toolbox" is used to analyse the time series from Kassjo?n (5701 data points).
Förmedling : från Arkeologisk Dokumentation till Publik Presentation
The aim of this study is to investigate how new knowledge, discovered and translated by the archaeologist, is transferred to the public by examining the question posed to the archaeologist by ?la?nsstyrelsen,? the county administration office.Since there can be no mediation of knowledge without an understanding of its perception, I pay a visit to the cognitive sciences in order to answer what knowledge is and how it functions in regards to contract archaeological results.I argue that the current structure of mediation, in regards to archaeological knowledge, is in need of the same quality control that is demanded by the contractors in regards to standard archaeological procedures. When presenting archaeology to the public, consideration needs to be paid to the different targets groups of society. The importance of national directions rather than regional translations for mediation of archaeology is stressed by the author. This needs to be carried out through a change of the questions posed to the contracted archaeologists by the county administration in their ?fo?rfra?gningsunderlag,? the order specification for archaeological investigations. .