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1159 Uppsatser om Accounting standards - Sida 27 av 78
Minivindkraftverks inverkan på lågspänningsnät
Micro-power wind energy convertors have recently increased in popularity. The reasons for this are among other things the increasing cost of electric energy and enviromental concern.In this thesis the connection of these micro-power wind energy convertors to the utility network is discussed. Electric standards for the connection of small production units is presented. Finally some calculations and measurements of electric quality are also presented. The utility network used in the calculations is part of Halmstad Energi och Miljö network..
Vilka kvalitetsfaktorer anses viktigast vid inköp av grönsaker och frukt för återförsäljare i Sverige :
Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU.
It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.
DGPS användning på tröskor och dess olika funktioner :
With the days DGPS-technology can a position of 5 centimetres decides. With this exactly
position is the technology very interesting for the agriculture. I think this technology can
come more and more in the future. You can also move the fact and information further to the
spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you
with help of the system make harvest maps.
Momentbärförmåga för semikompakta ståltvärsnitt av HSQ-balkar : En modell för interpolering mellan eurokodens klass 2 och 3
The current standards for design of steel beams are divided into four classes based on the slenderness of cross-sectional parts. Depending on the section class a beams load capacity is either determined by a plastic, elastic or a reduced elastic model. The division between cross-sections calculated by a plastic and an elastic model is today done in a very harsh way with no smooth transition. This leads to a large difference in the calculated resistance for the sections located near the class limits. Elasto-plastic sections are in the current situation calculated as purely elastic and their large plastic reserve is not considered in the current standards.
Smärtbehandling - Sjuksköterskans inställning till ordination och dokumentation - En empirisk studie
The aim of this empirical study was to investigate how nurses on a ward within
the emergency clinic deal with analgesia prescriptions and the pain management
documentation. The used method was divided into chart reviews and qualitative
interviews with nurses in clinical practice at the ward. This means that both a
qualitative and quantitative approach was desired. The results incline that nurses
generally apply to the laws and restrictions surrounding the nursing discipline, as
used in pain treatment. Thus they generally fulfill the obligations accounting to
documentation.
Nätverksbaserade informationssystem : Standardprotokoll ANSI Z39.50/OSI SR
This master thesis examines the development of the two earlier independent IR protocols Z39.50 and SR (Search and Retrieve, ISO 10162/10163), now Z39.50/SR, from the beginning of the 80s to 1996 and their functionality in the client/server environment.Z39.50 applications in library systems will allow easy access to information regardless of platform or location. The use of Z39.50 will create a new user environment. Almost all the library systems of the market support the Z39.50 and surprisingly the use of it in Sweden lied on a very low leve! in 1996. This thesis was followed-up by an interview and a questioner among the Swedish Z39.50 users. They could see a huge potential of development concerning the future IR process.
Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?
Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.
Ytstrukturer och processer för hårdbearbetning av kugghjul och axlar
Detta examensarbete har utförts vid Linköpings universitet i samarbete med Scania Transmission i Södertälje och behandlar kravsättning av ytstrukturer samt processer för hårdbearbetning av kugghjul och axlar. Aktuella artikelritningar innefattar endast krav för Ra-värde, den aritmetiska medelavvikelsen för ytjämnhetsprofilen (R-profilen). Förslag på nya parametrar enligt av Scania tillämpade SS-EN ISO standards har tagits fram, detta för att ge en noggrannare beskrivning av vilken ytstruktur som skall uppnås. Resultatet är generellt tillämpningsbart men fokuseras mot kugghjulens hål, plan och diametrar. Vidare presenteras en jämförelse mellan metoder så att transmissionsverkstäderna kan tillverka kugghjul/axlar på ett kostnadseffektivare sätt.
Jämförelsestudie för tre olika metoder att beräkna genomstansning i betong : Skillnader i genomstansningskapacitet för metoderna i BBK04, EK2 och BHB
Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.
Religion och vetenskap : En studie om tematiken religion och vetenskap samt dess gränsländer i gymnasieläromedel
The following essay aims to determine what textbooks and teaching media educators in the county of Västerbotten use when teaching the relation between religion and science. Based on educational science theory and through analyzes of factual texts, the teaching materials was examined to determine how much focus they put on the thematic of religion and science. The result shows how the different teaching materials affect this thematic differently. The main conclusion is therefore that students in Sweden could, depending on the teaching materials used in their education, be taught by different standards to reach the same requirements..
Evaluation of creditability and risk minimisation : The effect of accounting for intangibles
The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.
Börsbolag avviker från IAS 39 för att visa ett mer rättvisande resultat : En studie om säkringsredovisning
Kandidatuppsats i företagsekonomi, Handelshögskolan vid Umeå universitetRedovisning, VT 09 Författare: Alexander Gottfridsson och Marcus Persson Handledare: Owe R. Hedström Bakgrund och problem: Efter att EU:s ministerråd antog förordningen om International Accounting standards innebar detta att från och med första januari 2005 ska alla börsnoterade företag inom EU tillämpa samma redovisningsprinciper. Detta innebar att koncernerna fick göra en del förändringar inom redovisningen. Det område som författarna valt att studera är IAS 39, standarden för värdering och värdeförändringar av finansiella instrument. Denna anser vi är särskilt intressant då den sedan införandet varit omdiskuterad.Syftet: Syftet med uppsatsen är att redogöra problematiken kring marknadsvärdering av finansiella derivat enligt IAS 39.
En svensk folkkyrka utomlands : Fyra fallstudier av hur folkkyrka kommer till uttryck i Svenskakyrkan i utlandet (SKUT)
The following essay aims to determine what textbooks and teaching media educators in the county of Västerbotten use when teaching the relation between religion and science. Based on educational science theory and through analyzes of factual texts, the teaching materials was examined to determine how much focus they put on the thematic of religion and science. The result shows how the different teaching materials affect this thematic differently. The main conclusion is therefore that students in Sweden could, depending on the teaching materials used in their education, be taught by different standards to reach the same requirements..
Kunden i centrum : att nyttja potentialen i den interna förmedlingen av kunder
LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.
IFRS för SME:s
Bakgrund och problem: EU Kommissionen har under flera år arbetat med att förenkla och harmonisera redovisningsreglerna för små och medelstora företag. En harmoniserad redovisning är dock inte oproblematisk och forskning inom ämnet av framförallt Nobes & Parker (2006), presenterar en rad orsaker till skillnader i länders redovisningssystem som hindrar harmonisering. Vidare har tidigare studier av bland annat Durocher m.fl. (2007), Sutton (1984), Saemann (1999), Hill, Shelton & Stevens (2002), Watts & Zimmerman (1978), undersökt vilka intressentgrupper som är med och påverkar i processen att upprätta redovisningsstandarder. Exempelvis kan nämnas paradoxen att användare, vilkas behov den finansiella redovisningens ska uppfylla, inte är särskilt aktiva i processen.