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1871 Uppsatser om Designed accounting - Sida 33 av 125
Stol och bord för balkong bruk : Utfällbara balkong möbler
Balcony Art is an idea for a new kind of furniture group for those who have limited space on their balcony. This report will discuss conceptual and part of primary construction of the chair and table for use on balconies, how the products developed from an idea to primary, preliminary products.In the conceptual design part, the report will discuss how product requirements and specifications are developed and how these controls the design.In the primary construction, the report will discuss the products journey from sketch to functional CAD models and how the products of individual parts are designed and how the durability calculations affect the design..
Är Sambandet Mellan Utdelningsandel och Framtida Vinsttillväxt Positivt
Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..
Verifiering av Kedertakstolen
The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB. The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.
Rötning av industrihampa förfiberproduktion : en utvärdering av kvalité och miljöpåverkan
North Western Kungsholmen in Stockholm is confronting big changes and Stockholmsstad is planning that the area will be an extended part of the existing structure in centralStockholm. Dwellings and offi ces are built and the population increase heavily. Th isresult in a need to look at how public green areas can develop and be designed. Th epurpose is to design a proposal for a master plan of S:t Göranområdets public greenareas. Exploateringskontoret, Stockholm stad, who has initialized the task, claim thatthere is a need of clarifying and shield the qualities in the green areas of today and howto create new green structure.The problem formulations which are current in this master thesis are:? Is there a need of a distinct identity for the green areas of S:t Göransområdet? If so,how is this created?? How can the green parks and nature areas inside S:t Göransområdet be improved anddevelop?? How can the connections between the green areas inside S:t Göransområdet beclarifi ed and how can they connect to the surroundings?To get inspiration and information for the design this thesis include a study of theincluding parts in the design process.
Vigselsamtalet- En studie om samtal mellan präst och brudpar
The purpose of my research is to describe the substance in three different wedding conversations, and study how the role of the priest is designed in these conversations. The foundation of my study contains authentical conversations and interviews from three priests and three couples. My main material is the authentical conversations but the content of the study, with supplementary interviews with the priest and the couple, render possible a perspective analysis of the wedding conversations from both sides. My conclusion is that the three priests expresses a different role in each conversation and the couples are powerless in the face of the priests. The dominate conversationsstrategy plays a decisive role for the matter and the character part of the priest in these conversations..
Belöningssystem för anställda : Når de upp till ledningens mål?
Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.
Upprustning av miljonprogram : En undersökning om kommunala bostadsbolag
Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.
Budgetens roll innan och efter finanskrisen
Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.
IAS och beskattning : tillämpning av internationella redovisningsstandarder i ett skatteperspektiv
Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.
Mer än Katitzi och klezmer? : en kvalitativ undersökning av biblioteksverksamhet riktad mot romer och judar
This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..
Kreativ förpackningsdesign ? förpackningslösningar till chokladpraliner
The Degree Project is about ?creative packaging?, the group has in collaboration with AssiDomän Frövi planned, constructedand designed two packagingsolutions for chocolate creams.The group has worked with the cardboard Frövi Bright produced by the company itself, which together with differentaspects in marketing demands deep knowledge about the chosen material and productgroup.The knowledge wererecieved from education, litterature and personal contacts.The completed packagingsolutions will be exposed in connection with an exhibition this summer.The Degree Project has resulted in two new and completed packagingsolutions for chocolate creams. One is mainlycreative and the other one provides strenghtness with the chosen cardboard.Hopefully the result by the group represents AssiDomän Frövi in a pleasant way and increases the expectations forthe future..
The Best Thesis of the Year!: A study on the effect of customer generated ratings in advertising
In this thesis, the impact of collective ratings on customers? perception of a product is examined. The empirical data comes from an experimentally designed survey where the effect of collective ratings is measured in the setting of a traditional advertisement for a feature film. In contrast to what previous research would suggest be to the expected outcome, the authors of this paper concludes that in comparison with alternative designs of advertisements, there are no measurable advantages of including collective ratings in advertisements from the marketers point of view. We find two explanations to the result: (1) people tend to self-report that they are more influenced by collective ratings than they actually are, and (2) the advertisement which lacked a rating could be as attractive due to cultural interpretations of white spaces..
In search for sustainable alternatives to lawns : connecting research and landscape design
A large part of Sweden?s green, urban landscape is covered by lawns. Approximately 80 000 ha of maintained grass lawns are part of public courtyards, schoolyards, parks, golf courses, sport fields and traffic environments. Beyond this figure, the lawn is also an essential element in most private villa-gardens. Lawns have become a universal phenomenon through the dispersion of landscape aesthetics from the Western world.
Jag kan inte ha nationella prov i social kompetens : En studie i pedagogers tankar om värdegrundsarbete
The purpose of this study is to get an idea of how active teachers in various stages are defining and working with values in their activities, and to highlight the similarities and differences in the way that they are working on this in the various stages. Qualitative interviews with teachers in preschool, primary education and recreational centres are the basis of the results.The study provides an overview of previous research in the area, and has a theoretical basis in Vygotskys sociocultural theory. The results show that respondents believe that the definition of values lays in relational values, which show us how to behave against fellow human beings. The way to work with value education proves to be different among educators, and we can divide them into different camps based on their attitude to value education. These attitudes are shown to be of importance for how the value education is designed..
Simulering av en framtida presslinje - en analys av design och prestanda
Problem areaAlfa Laval is a world leading company in the heat transfers area and have the vision to continue to be that in the future as well. The company has a lot of press lines where the utilization is high and also has started to become old. Prognosis shows that there is an increased demand of heat exchanger in the future. This increased demand is not something that existing lines will manage. To build new lines cost a lot of money and take time so it is essential that new lines are correct from the start and not need to be rebuilt or a lot of time spent to trim it.GoalThe goal is to achieve 100% theoretical utilization of the press (the press shall press the amount of plates it is designed for).