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7514 Uppsatser om Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations - Sida 47 av 501
Förslag till skötselplan för Uppsala högar och Tunåsen : ett exempel på medbestämmande planering
This Master thesis is made at the request of the local municipality of Uppsala in Sweden. The purpose of this work is to create a guiding management plan. Recreation, conservation of the cultivated landscape and the historical environment, conservation biology and the aim of the landowners are all considerd. The area is almost 34 hectares and located north of the centre of Uppsala. Landowners are the National Heritage Board, the diocese of Uppsala, the university of Uppsala, the local municipality of Uppsala and one private landowner.
Standardiserad användbarhet : en kvalitativ studie om revisorers och redovisningsspecialisters syn på den finansiella rapporteringens användbarhet
I takt med att företagens affärsmodeller och omvärld globaliseras utges redovisningsstandarder som primärt eftersträvar finansiell användbarhet för aktörer påkapitalmarknaderna. Begreppet användbarhet i finansiella rapporter har därmed i stor utsträckning kommit att handla om denna användbarhet för kapitalmarknader.Användbarhet kan dock även handla om att överbrygga informationsasymmetrier mellanföretagets ledning och dess ägare. Ägarna ska ha möjlighet att utvärdera företagsledningensförvaltning av bolaget. Revisorer är tillsatta för att granska och kontrollera företagensinformationsgivning utifrån ägarnas intressen. Problem kan emellertid uppstå då revisorer skatillvarata ägarnas intressen samtidigt som de ska tillse att företag upprättar finansiella rapporter i enlighet med IFRS-standarder, vars främsta ändamål är att informera kapitalmarknader.Syftet med den här studien är att undersöka revisorers och redovisningsspecialisters syn påhur de i granskning och praxis hanterar de olika fokus som finns på, i huvudsak, tvåanvändargrupper av en finansiell rapport; kapitalmarknadens aktörer och ägare.
Experimentell spelmekanik - Realtidsaction m oter turbaserad strategi
In the gaming industry, it has long been popular to combine genres with the aim ofcreating games that bring together the best of several worlds. However, there are stillmany unexplored combinations with good potential.This report addresses the planning and development of a game prototype that combinestwo game genres, turn-based and real-time strategy. In addition to presenting the results,the report also discusses the di culties that were encountered and how they were handled.The prototype contains a working combat system and a basic AI. The prototype ismodular, which means that it is easy for an end user to extend the game with extra content.Most elements that were considered important from the two genres were implemented, butthere is still room for improvement and further development.The result is evaluated by means of quality assurance, a process that is commonly usedin the gaming industry. The response has been generally positive, which indicates thatthe combination has potential and should be explored further..
Optimerad hygienisering vid kompostering av avloppsslam
The aim of this study was to in laboratory experiments investigate how addition of urea, ECOX and structural materials can optimize sanitization during composting of sewage sludge. Today we strive for a sustainable society and the importance of closing the nutrient loop increases. It has therefore become even more important to safely reuse plant nutrients from human excreta to agricultural land. Partly because it increases the sustainability of society as the world's supply of many nutrients are finite, partly because it promotes human health, both by reducing disease transmission and by increasing Agricultural production.
An untapped resource such as sewage sludge that is rich in nutrients and humus-forming materials could replace parts of the commercial fertilizers used in Sweden today. owever, sewage sludge contains undesirable substances such as heavy metals and drug residues, and pathogenic microorganisms.
Customer Perceived Service Quality
The purpose of this study is to develop a general understanding of the areas of alliances and service quality as well as their relation to each other, through a consumer perception. Further, to discover more detailed and close up knowledge of customer perceived service quality within airline alliances. This is done by identifying particularly significant dimensions in the service process that have an influence on the perceived service quality.The thesis is based on qualitative study using a critical incident technique to explore the issue of service quality. In the research of the material the iterative approach has been used. The primary information sources are the interviews with customers-members of airline alliance.
Organisatorisk kunskapshantering : En fallstudie hos Polisens verksamhetsstöd
This report deals with the theory and empirical evidence of how knowledge generated within a project is to be captured and shared with other projects and the surrounding organization, after the end of a project. A number of authors have highlighted knowledge management within a company as a key component in building a unique competitive advantage and knowledge should therefore be considered a very important resource within companies. The difficulties of ensuring that knowledge generated within a project can benefit other projects are many. The nature of the project form has been highlighted as one of the biggest problems, due to the fact that budget and time requirements often restrict the propensity to work with knowledge transfer. Other difficulties that this report highlights are in particular the lack of a knowledge sharing culture within the organizations, as well as human cognitive and psychological limitations and lack of tools design for knowledge transfer.
Du tysta, ej glädjerika sköna. Betydelsen av kommunikationsutbildning för att utbilda bättre ledare.
Every year, reports are published that shows how universities fail to meet the demand from companies who are looking to hire students with solid communication skills. At the same time, the importance of communication for effective leadership is constantly increasing. Today, many business schools around the world states that they strive to educate future business leaders and have therefore realized the importance of teaching the skills of communications to its students. The majority of Swedish business schools, however, have not yet made communications an essential part of their curricula. This indicates that most business students in Sweden today, do not receive the toolkit needed to take on leadership roles.
Nedskrivning av koncernmässig goodwill under global finansiell kris
Inledning: Sedan i januari 2005 är alla bolag som är noterade på börsen inom EU skyldiga att upprätta sin koncernredovisning i linje med IFRS. Koncernmässig goodwill skall inte längre avskrivas enligt plan utan istället bör en nedskrivningsprövning utföras varje år enligt IFRS 3. Den finansiella krisen, som tvingat oss in i den lågkonjunktur vi befinner oss i idag, är en effekt av en tidigare världsomspännande galopperande kreditexpansion. Denna fick stora negativa ekonomiska konsekvenser främst på kapitalmarknaden i USA. På grund av USA:s ledande position inom många områden har detta satt djupa spår i hela omvärlden.Genom att noterade bolag enligt IFRS redovisningsprinciper skall redovisa en rättvisande bild av företagets finansiella ställning gjorde vi ett antagande att frågan om en eventuell nedskrivning av koncernmässig goodwill bör ha aktualiserats den senaste tiden. Syfte: Vårt syfte med undersökningen var att se om och i vilken omfattning bolag har gjort nedskrivningar av koncernmässig goodwill under 2007, 2008 samt första kvartalet 2009. Metod: Vårt slutliga urval blev 60 bolag noterade på Stockholmsbörsen.
Produktivitetsförbättringar : - förhöjning av produktiviteten vid mekanisk verkstad genom förkortade transportsträckor och standardiserad bearbetning
The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.
Internationella konventioners arbetsrättsliga regleringar angående barnarbete i Pakistan - implementering och förbättringsstrategier
Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.
REALTIDS BUSINESS INTELLIGENCE : Fo?ra?ndring av Besluts- och Affa?rsprocessen vid Info?randet av en Realtids Business Intelligence System
Business Intelligence och realtids Business Intelligence har blivit ett område som allt fler företag intresseras av. Forskningen idag involverar en rad företag som koncentrerar sig på stora kund-, produkt- och tjänstevolymer. Ett av dessa företag är flygbolaget Continental Airlines. Detta bolag har funnit sju faktorer som bör beaktas då en realtids BI-lösning ska anammas. Detta arbete kommer att lägga fokus på en av dessa faktorer. Denna faktor säger att realtids BI endast levererar något värde om besluts- och affärsprocessen ändras i enlighet med den IT-lösning som införs i företaget.Under denna studie kommer det att undersökas hur denna faktor fungerar i mindre organisationer.
En strategisk planeringsmodell: Att införa medborgarkontor i ett folkbibliotek med hjälp av strategisk planering
This Masters thesis is concerned with the complex planning process of setting up a citizen bureau in a public library. The aim is to find out how citizen bureaux are designed and to suggest a simplified model of strategic planning. The planning process is studied from a business perspective in the library context, and this perspective is also used to study citizen bureaux and their written plans elsewhere. A combination of qualitative methods are used: observations, focus group discussions and interviews. Observations in the public library showed a great need for an environmental analysis as well as structure to the planning process.
Förlagsbranschen i en dynamisk förändringsprocess En kvalitativ undersökning av tendenser till utveckling inom förlagsbranschen.
The thesis of this Masterpaper has been to analyse what tendencies there might be to distinguish structural alterations in the publishing business today and how they can be understood analytically. The following questions have helped form the principal opinions found in this essay: - What tendencies according to the alterations in publishing business is Piratförlaget representing? -What tendencies according to the alterations in publishing are the literary agents representing? What tendencies regarding the alterations in publishing are the electronic publishing and other techniques related to the publishing business representing? Participants, familiar with the publishing industry in various ways, have been interviewed. The main theory is based on facts from sociology of literature, although Faheys and Randalls Key Scenario, with its driving forces, also provided a great deal of help. In addition, to structure the dynamical publishing business, Peter Senges The Systems Iceberg Model was useful.
Meningsskapande omvärldsbevakning - En diskussion kring dess förutsättningar
The topic for this master thesis is Business Intelligence, a means for decision makers to obtain accurate analysis about organisations surrounding world. The purpose is to examine how Business Intelligence is carried out in practice and how it can be made more efficient by considering some underlying and often overlooked factors. The study shows that organisations should strive for common goals and to engender corresponding perspectives amongst the co-workers. We have also concluded that Sensemaking, Knowledge Creating, Tacit knowledge, Entrepreneurship, Innovation, Creativity and Visions, influence the ability to utilize the efficiency of Business Intelligence. In some aspects we have noticed that our theoretical backbone differentiates from reality, which reveals the complex prerequisites that relates to matters of Business Intelligence.
Hur ska klädexponeringen se ut i den perfekta webbshoppen?
I dagens samhälle handlar det om att vara så effektiv som möjligt för att vinna tid. Som Benjamin Franklin en gång sa att ?Tid är pengar?, är något som vi människor allt mer tagit fasta på då vi ställer höga krav på utvecklingen och dess teniska förmågor. Idag har de flesta människor tillgång till en dator med internetuppkoppling som vi dagligen utför sysslor vid. Det kan vara allt ifrån jobbrelaterade aktiviteter, hålla kontakten med nära och kära, söka information om vad som händer i världen och i vår omgivning, till mer nöjesinriktade delar såsom online spel och shopping.