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492 Uppsatser om Disclosure requirement - Sida 11 av 33

Det praktiska intellektet: timmerlagning med mallbr?da som exempel

This thesis presents a method of making repairs in log houses. The purpose of the thesis is to use this method to exemplify crafters practical intellect. The method is based on the use of a template board to transfer the measurements onto the new log. There is a dearth of literature dealing with timber repairs, and the literature regarding using a template board for this is non-existent. The description of this method has therefore been compiled from interviews with active timber crafters.

Design och konstruktion av kaross till ögonstyrt arkadspel

Tobii Technology AB is a global leading company in eye tracking. The technology is a part of acomputer screen called an eye tracker. It enables computers to follow eye movement whichfurther make it possible to control the computer by only using your eyes.The mission was to develop an arcade game for eye controlled games that Tobii can use in theirmarketing or as a tool when doing researches about the interest in the technology amongst gamecompanies. The product realization involved designing an innovative, functional and futuristiccase which gathered the existing hardware and software to build the final prototype. In order toattract users it was important to focus on the visual expressions.Initially, the project started off with an information retrieval which contained interviews, fieldstudies, tests and literature studies.

Att utveckla en modern webbplats : A?r responsiv design framtiden?

The IT industry is constantly evolving and it's more or less a requirement today for web developers to be familiar with and to be able to develop for all platforms. A technique that has taken hold and is now widely used is responsive design. Developing responsive design means adapting the layout to the viewing environment; the screen size. Another useful method when developing for different devices is the mobile first theory, which means developing for the mobile screen first. This is done to scale down the site and to clear unnecessary information in order to provide a better user experience.

Hög redovisningskvalitet - Lägre risk och högre förväntningar? - En kvantitativ studie över sambandet mellan redovisningskvalitet och finansiella mått

Rapportens syfte: Att undersöka eventuell samvariation mellan redovisningskvalitet och betavärden, volatilitet, price/earnings samt price/sales.Metod: Jämförelseanalys där korrelationer har beräknats mellan finansiella mått och resultaten utifrån en bedömningsmodell från konsultbolaget Kanton som vi anser utgöra en valid mätning av redovisningskvalitet.Dataunderlag: Finansiell data har hämtats från Avanzas webbportal medan resultaten från Kantons granskning har nyttjats, vilken i sig utgör underlag för utmärkelsen Årets börsbolag som görs i samarbete med Aktiespararna.Resultat: Vi finner inga signifikanta samband som ligger i linje med våra ursprungliga frågeställningar. Det verkar dock finnas ett positivt variationssamband mellan betavärde och redovisningskvalitet på Mid Cap-listan.Slutsatser: Analysen förkastar våra förväntade resultat och förutom mätfel diskuterar vi potentiella orsaker som exempelvis att investerare inte tar till sig all information, att den avgörande informationen återfinns i räkenskaperna eller att redovisningen bestäms till stor grad av kapitalägare. Det kan också vara så att mer information inte alltid är positivt..

Prefabricerade Passivhus

European Union has made a new decision that all new built houses by 2020 shallbe near-zero energy houses. Boverket?s definition of near-zero energy housesintends buildings with good energy performance in which a proportion of theamount of energy that must be added to the building is made of renewable energy.Passive House is a set of requirements from FEBY designed to build energyefficient buildings. This is achieved by reducing loss of heat through the buildingenvelope and to take advantage of the passive heat from solar radiation,installation and heat sources like people living in the house.This project has been made with help of Anebyhus and one of their model houseshave been examined from the report?s issues, including Anebyhus?s energyperformance, requirements for the manufacturing and assembly, how theenvelope must be improved to fulfill the requirements for the Passive House andwhat energy calculation programs are available on the market.The report aims to provide solutions for energy efficient houses that are adaptedfor production of house building.Two visits to Anebyhus has been done to study their manufacture and assemblyof building elements.

Automatisk plastlisthanterare

Today a lot of goods is transported on wood pallets because it?s practical and enabels a fast way to load cargo. The drawbacks with pallets are that they weight a lot, are big and are relatively expensive. Therefore IKEA has developed plastic lists that can replace the europallet in some applications. In this examwork an automatic handling equipment for plastic lists are design from a requirement specification to a finished machine.

Kvinnor utsatta för sexuella övergrepp - en litteraturstudie med fokus på mötet med hälso- och sjukvården

Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.

Metadata i publikationsdatabaser Hur används DSpace?

The aim of this bachelor thesis is to study how libraries handle metadata in institutional repositories. The methodology of the study is semi-structured interviews with librarians from all Swedish libraries that currently use the institutional repository system DSpace. Metadata schemes from the different libraries have also been studied. As analytical tools the study uses the user tasks presented in Functional Requirement for Bibliographic Records, as well as a study of metadata quality made by Jung-Ran Park. The study shows a rather big difference between the ways the libraries use institutional repositories.

IFRS : Hur har de svenska företagen redovisat övergången?

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Kontrollmodul

This report describes the scientific work of designing and manufacturing an intelligent controller module prototype for automobile trailer connections. The functions of the module are both to drive the lamps and detect failures. The module also contains functions to handle other functions of the trailer. To learn about controller modules the group does extensive feasibility study.The group receives three already existing modules, the functions of the three modules are studied and tested in the lab, this is done too get a overview of the construction. The method used I called reversed engineering, a way of constructing by analyzing constructions already done.When the modules are analyzed, the functions of the prototype are tested and designed without copying the analyzed modules.

Redovisning av goodwill ? en kvalitativ studie av jämförbarhet i årsredovisningar och halvårsrapporter

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Design av Digital Multimeter-modul för inbyggt testsystem

The thesis work of 15 credits has been performed to interest of Norrtälje ElektronikPartner AB (NEP) in Norrtälje. The aim of the thesis was to develop a prototype for an integrated digital multimeter, designed for one of NEP's proprietary test systems. A digital multimeter module according to NEP's requirement specification, such as physical size and accuracy should be constructed. The module should be able to measure current, voltage and resistance.The final circuit was based on the chosen analog to digital-converter, Maxim integrated´s Max134, which is the main component of the circuit for this instrument. A circuit diagram and PCB layout were made. The result of this project is a constructed DMM board.

Frivillig redovisning i börsföretagens årsredovisningar.

Syftet med uppsatsen är att beskriva och analysera den frivilliga redovisning som börsföretag lämnar i årsredovisningen, samt att identifiera egenskaper som kännetecknar företag som publicerar samma typ av frivillig redovisning och skillnader mellan företag som väljer olika typer av frivillig redovisning.Vi avser vidare att teoretiskt förklara företagens motiv för att publicera frivillig redovisning.Våra slutsatser är att företagen lämnar stora mängder frivillig redovisning av olika typer, men innehållet och formen varierar. Vi kan inte konstatera några generella mönster som kopplar redovisningstyper till företagsspecifika karakteristika. Praxis kan konstateras i den mening att många företag publicerar en viss typ av redovisning, men det finns ingen praxis för vad denna redovisning ska innehålla och hur den ska utformas. Grundläggande redovisningsprinciper som tillförlitlighet, jämförbarhet och väsentlighet är applicerbara på frivillig redovisning och bör gälla. Företagen tenderar att vara försiktiga med att redovisa detaljer om den interna verksamheten.

International Corporate Governance-A Comparison of the Corporate Governance Systems in Germany and Sweden

The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.

Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

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