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1159 Uppsatser om Accounting standards - Sida 50 av 78

Personlig träning

Yrket som personlig tränare växer allt mer, vilket bidrar till att fler personer väljer att utbildasig till personlig tränare. När personerna skall välja utbildning kan det vara svårt att finna vilken utbildning som passar individen bäst, då alla utbildningar både har likheter och skillnader. Syftet med denna studie är att undersöka hur de olika utbildningarna inom personlig träning skiljer sig åt i struktur, att belysa skillnader i nationell och internationell standard samt hur yrket personlig träning kommer kunna utvecklas i framtiden.Studien har en kvalitativ utformning, och med hjälp av telefonintervjuer har information samlats in. I resultatet framkom det att utbildningarna använder kursmaterial som framtagits på snarlika sätt, då samtliga producerar egen litteratur. Majoriteten av lärarna i utbildningarna hade specifik utbildning inom det området som de undervisar i.

Talande ord : En jämförande studie av taggar och kontrollerade ämnesord för indexering av skönlitteratur

How do you summarize the content of a fictional work, let?s sayLord of the Rings, into a few "telling" words that may represent it? This master?s thesis is a comparative study of how library users? freely chosen tags/keywords deviate from controlled vocabulary made by professional indexers when representing fiction. The thesis answers four main questions:? Do the tags that the library users give fictional works correspond to the categories used in professional indexing in Sweden?? Do the tags follow the standards for vocabulary, semantics and syntax used when indexing professionally?? Do the tags add something to document representations?? Are there differences between the tags used for adult fiction and the tags used for children?s literature?With a starting point in indexing theories of Frederick W. Lancaster, Annelise Pejtersen, and the semiotic theory of the indexing process of Jens-Erik Mai, 383 tags from totally 70 fictional works are analyzed.

Den mångsidiga controllern och dess samverkan med den operativa nivån

Uppsatsen syftar till att undersöka hur controllerns roll ser ut i ett stort tjänsteföretag samt hur denna samverkar med chefer på den operativa nivån. Vidare studeras även vilket inflytande controllern har på den operativa nivåns arbete.  Studien bygger på intervjuer med controllern och ekonomidirektören på PayEx Solutions, ett företag som utvecklar elektroniska betalningslösningar. Därutöver har en enkätundersökning besvarats av chefer på den operativa nivån inom företaget.Controllerns uppgifter är inte väldefinierad i litteraturen och den har idag många olika arbetsuppgifter beroende på vilket företag som den är verksam i. De olika förväntningarna personer inom en organisation har på controllern påverkar också controllerns roll.

Implementering av Virtuellt Byggande i byggprocessen : Fallstudie av NCC Construction Sverige AB

Virtual Design and Construction (VDC) is the definition for using BIM in the construction process to simulate and analyse the building. Resulting use of the technology will according to proponents lead to fewer construction errors, a better understanding between stakeholders for the construction project, less communication problems and a smoother construction process. Although BIM has according to researchers a big potential, few companies have succeeded in broad and continues implementation. The study aims to identify the factors affecting the implementation. More precisely identify what factors influencing the decision to adopt VDC and potential barriers in the diffusion process. The empirical findings are based on a case study of NCC Construction Sweden.

Haspelsystem för bandstål : CamCoil 400

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

Produktionsförbättring av märk/packmaskin

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

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.

Föryngringsresultat och beräknad virkesproduktion i naturligt föryngrade tallbestånd i Västerbotten under mitten av 1990-talet :

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

Simundervisning för praktiserande muslimska flickor : Hur olika sociala aktörer upplever att simundervisningen genomförs i den svenska skolan

Since Sweden can be considered to be a secular society it is interesting to investigate how different actors experience swimming education in the course syllabus of sports and health education, for practicing Muslim girls in middle and high schools. The investigation is based on qualitative interviews with sports teachers, practicing Muslim girls and the staff of the public swimming center in Växjö. The result shows that swimming education can be somewhat problematic, since the Muslim girls only want to attend lessons that are gender separated. In the public swimming center, there are no pools exclusively intended for women, and there are only a few times available for women every week. However, the teachers stress opportunities instead of obstacles, and the students? experience that their teachers are trying to create possibilities for them to have a gender separated swimming education.

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.

Vågor mot klippan? ? en intervjustudie av godmanskapet inom funktionshinderomsorgen och dess praktik

Being a trustee within the disability care will, in most cases, put big responsibility on the trustee both as a representative for the klient but also as a representative for the standards of the society. The assignment as a trustee is to strengthen the client and ease his/her way of living in the society. The Swedish legislation that controls the process and the regulation of the trustees, is by the authors of this paper preceived as kind of vauge, leaving a lot of room for interpretation. So  how do trustees comprehend their assignment and how do they actually interpret it? Using material from eight interviews with trustees within the disability care, this paper aims to examine these questions, and focuses only on the trustees and their experiences.

Frammatning av tvättkorg i industritvätt

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

Bevarande och tillgängliggörande av raritetssamlingar i Serbien. Ett kulturpolitiskt perspektiv på ett land i förändring

This paper aims to analyze how preservation of and access to old and rare book collections are organized in public libraries in Serbia. The paper is based on an analysis of documents, a survey and qualitative interviews with librarians in Belgrade and Novi Sad. Serbia is a country that has experienced violent historical periods with far-reaching consequences for its old and rare book collections. The interpretative background refers to documents about cultural policy in Europe and in Serbia. Serbia is a country in transition which aims to join the European Union.

Att ämnesbestämma bilder: En teoretisk undersökning

The aim of this master ´s thesis is to understand why there are difficulties in finding joint methods and standards in the field of image indexing. The main focus for interpreting these issues is on Sara Shatford ´s article Analyzing the Subject of a Picture: A Theoretical Approach. In the article Shatford discusses a theoretical basis for identifying and classifying the subject in a picture. In doing so she uses concepts taken from The Philosophy of Art, Meaning in Language and Visual Perception. With the aid of S.R.

Bastu-frigidarium,energieffektivt system för återhämtning

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

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