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1159 Uppsatser om Accounting standards - Sida 49 av 78
Utveckling av golvlucka för hoppgropssystem i kommunal idrottshall
In this thesis a concept for floor hatches for foam pits has been developed. Since there is an existing solution that is powered by hydraulics and is expensive, the goal was to develop a cheaper solution, as simple as possible.A number of different concepts were developed and evaluated. A concept with five sections that are pulled to the side and stacked on each other was chosen as it was thought to have the lowest risk of crush injuries and to be easiest to manage and control. In the opening behind the foam mattress a lifting table is placed to regulate the height of the stacked sections.To be allowed to be installed in the floor of sports halls the sections must be dimensioned according to the construction standards for these types of buildings. Different dimensions of beams in steel and wood materials were evaluated and of those, who lived up to the requirements of the standard, a concept was chosen.
Ett annorlunda ledarskap : Ledarskapssyn i ideellt arbete i Svenska kyrkan
This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.
Redovisning av minoritetsintresse : Före och efter införandet av IFRS
Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.
Gråzonens barn -En studie i gränslandet mellan normalitet och avvikelse, mellan individen och kollektivet
The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.
Affärssystemets påverkan på ekonomistyrningen
Bakgrund: Under det senaste decenniet har det blivit allt vanligare att implementeraaffärssystem i organisationer. Det kan idag ses som en förutsättning för att organisationer skalyckas med sin verksamhet. Det finns i huvudsak två sätt att implementera ett affärssystem.Det första är att en organisation skaffar ett standardsystem och då får verksamheten anpassasig efter affärssystemet. Det andra är att implementera ett verksamhetsanpassat system och dåanpassar man affärssystemet efter verksamheten. Tidigare forskar anser att den effektenaffärssystemet har på ekonomistyrningen är att många rutinjobb försvinner, personalen blirmer kunnig och kan fatta snabbare beslut och informationen är realtiduppdaterad vilket ledertill att bättre beslutsfattande.Forskningsfrågor: På vilket sätt påverkar affärssystemet ekonomistyrningen? Hurunderlättar affärssystemet arbetet med ekonomistyrningen?Syfte: Att förstå hur arbetet med affärssystemet påverkan ekonomistyrningen itillverkningsföretag.Metod: En kvalitativ fallstudie studie på två tillverkningsföretag inomsprängmedelsbranschen, Orica Sweden och Eurenco Bofors.
Applikationsintegrering : en analys av metoder och teknik
Abstract In the contemporary world of information technology you find a multitude of applications and systems covering a broad spectrum of areas of need in different companies. One effect of this multitude of programs is the difficulty to make them exchange information with each other or to collaborate, since they are developed by different programming languages for different platforms, with different standards and different data formats. Our aim with this work is to describe how it is possible to tie these programs together to make them actually communicate with each other in order to exchange information, share their native methods and also to become a part of the overall business processes. In this integration task you will, among other things, find different levels of application integration such as data level, method level, application interface level and user interface level integration. Application integration also involves hardware components, called middleware, that facilitate the physical connection between applications.
Historielärares uppfattningar om en ny läroplan : En kvalitativ intervjustudie om fyra gymnasielärares uppfattningar av införandet av den senaste läroplanen Lgy11 och hur deras undervisning har påverkats av denna förändring.
In 2011, the Swedish National Agency of Education introduced a new national curriculum including the compulsory school and upper secondary school. The new curriculum has been widely discussed by media and in the schools. This essay aims towards investigating how four History teachers in two upper secondary schools have experienced the introduction to the new curriculum, and whether they believe that the new curriculum has affected their teaching practice. The investigation conducted in this essay is based on four semi-structured interviews with four History teachers who work at two upper secondary schools situated in different towns of Sweden. The results of the investigation indicate that the interviewed teachers have experienced the transitional period between different curricula to have worked well even if it has been time demanding and also has increased their work effort.
Mission och mänskliga rättigheter : Svenska Missionsförbundets missionsverksamhet i Kongo-Brazzaville 1909-1961 ur ett ma?nniskora?ttsperspektiv
This paper?s purpose is to examine a Swedish missionary activity from a human rights perspective. As a scope I have chosen the Swedish evangelical mission to Congo-Brazzaville, from its establishment in 1909 to the congolese church's self-determination in 1961. I consider certain elements of the missionary activity that affect human rights, to discover wether the activity was in order with modern day human rights standards or not. During these years, Congo was part of the French colony Equatorial Africa, so the missionaries? part in the colonial discourse is taken into consideration.
CSR i plast- och kemibranschen
Corporate Social Responsibility (CSR) is a topic that is becoming increasingly important in today's society. CSR is a concept whereby companies voluntarily integrate social and environmental concerns both in their business but also in interaction with their stakeholders. The society of today sets high expectations for how companies take their social responsibilities, especially in industries where the risks to individuals and the environment are high. In this study, we tried to answer the following questions; what kind of responsibility do companies in the plastics and chemicals industry claim to take and why might this be due? What differences exist between the investigated companies in the industry and what may these differences be rooted in? The purpose of this study was to obtain an understanding of the interest in working on sustainability in the plastics and chemicals industry.
Teknisk utredning av skärutrustning till skördare : En analys av den svenska marknaden
Husqvarna is a world leading producer of chainsaws with a well-established brand name. Husqvarna now has an interest in investigating the possibiltiy to expand their production of chains and guide bars to include cutting equipment for timber-harvesters.This project is a technical study which aims to answer questions about cutting equipment for timber-harvesters that have been decided in cooperation with Husqvarna. The questions have mainly been focused on forces, cutting speeds, service and maintenance -as well as general questions regarding the size of the Swedish market.Two methods have been applied to answer the questions. Interviews with retailers of harvesters, producers of harvester heads and harvester drivers.The main findings in this project show that there is a relatively small selection of harvester chains on the Swedish market. In contrast to the selection of harvester chains the selection of guide bars is quite large.
Kriterier för att verifiera lyckade eller misslyckade urträningar och extubationer hos intensivvårdspatienter
BakgrundVentilatorbehandling kan orsaka lidande i form av bland annat Ventilator Associerad Pneumoni (VAP) och delirium. Att avsluta behandlingen för tidigt kan också orsaka lidande och därför är tydliga kriterier för att verifiera urträning och extubation, borttagande av ventilatorn och endotrakealtuben är viktiga aspekter i vården och omvårdnaden av patienten.SyfteSyftet med studien var att identifiera kriterier för att verifiera lyckade eller misslyckade urträningar och extubationer hos intensivvårdspatienter och att undersöka vilka bedömningsprotokoll för detta som används.MetodMetoden har varit en (deskriptiv) litteraturöversikt med systematisk ansats. Sökning har gjorts i databasen PubMed. Vid sökningen hittades 627 artiklar och av dessa inkluderas 17 artiklar i studien.ResultatResultatet visar att det finns flera kriterier för att verifiera lyckade eller misslyckade urträningar och extubationer, men de mest uttalade kriterierna var, hemodynamisk status, inställda/uppmätta ventilatorvärden, blodgasvärden, det mentala/neurologiska tillståndet hos patienten och spontant andningstest (SBT).SlutsatsKriterier och dess protokoll är viktiga redskap för vårdpersonalen för att avgöra när det är dags att börja urträning och förbereda för extubation av den ventilatorbehandlade patienten. .
Lean & Kaizen -dröm eller verklighet? : En kvalitativ studie med kundperspektiv i fokus
This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.
Bilden av bilden bildbeskrivning i ABM-samarbetet PictureAustralia, en fallstudie.
This thesis aims at exploring a national collaborative gateway-service, PictureAustralia, hosted at the National Library of Australia. This will be done by means of investigating some underlying principles for descriptive standards and conventions as of the library discourse which is the objective of bibliographic control and access. The reason to do this is to bring some main features of these principles into the context of a cross-institutional cooperation between libraries, galleries/museums and archives in a picture database service. The attention will lay on the objectives of what functions the system is designed to perform to give access, as defined by Elaine Svenonius in the Intellectual Foundations of Information Organization 2000, and how these objectives will affect this particular database-service collocating performance, which is a system- and logical approach. Though, this study will be done in an explorative and qualitative way, by a case-study, which is to examine some sample metadata records emanated from different institutions in this project.
Jämförelse av stenull- och polyuretanisolering : Brand- och fuktegenskaper i passivhuskonstruktion
This report compares two different types of insulation with regards to fire and moisture. The materials were tested for the company Fiskarhedenvillan AB, for a wall and a roof construction that the company currently uses in the establishment of Sweden's first certified passive house for international standards.Their current material, Rockwool, is compared to a relatively new material on the Swedish market called SEALECTION Agribalance sold by the company ISO Green AB. The material is a type of polyurethane insulation. This insulation material would result in a more efficient execution of the construction as it provides waterproofing and is applied more easily than Rockwool. From a fire standpoint, literature studies and discussions with fire experts led to results.
Godshantering med Scania Interactor
This thesis is about making a support for barcode readers and RFID readers on a computermounted in heavy vehicles. The computer has several applications designed for heavyvehicles such as an order handling application. The goal was to suggest an architecture toimplement a support for the readers. The architecture should be independent of whichmanufacturer who has made the reader hardware that was connected to the computer.At first a theoretically study was made around RFID technology and standards for thetransport and supply sector. Then the architecture was developed and a demo implementationwas made.The conclusion of this thesis is to implement support for barcode readers with a wedgeapplication.