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1509 Uppsatser om External accounting - Sida 27 av 101

Feedback och hälsa : en studie hos ett statligt verk

Today, many discussions are taking place through different platforms concerning the huge problem of ill health within modern society. Ill health tends to affect both children and adults. For the adult sector ill health may lead to doctor?s notification of illness in the short term and on the long term permanent disability benefit. In the mass media there are often articles published that point out the rising number of people with sick pay and people being given permanent disability benefit.

Automatisk trimning av externa axlar

This master theses deals with different methods for automatic tuning of the existing controller for external axis. Three methods for automatic tuning have been investigated. Two of these are based on the manuell method used today. The third method is based on optimal placement of the dominant poles. Different sensitivity functions are important for this method.

Intäktsredovisningens nya form : - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

Undersökning av Mekaniska Problem med hjälp av Datoralgebra

When investigating mechanical problems it is often more convenient to deal with scalars rather than vectors. In this project methods stemming from the field of analytical mechanics, which lets one derive the equations of motion using scalar quantities instead of vectors, have been used. Two mechanical problems were investigated, a double pendulum with a spring and particles orbit in a sphere. The equations of motion of the two systems were derived with the assistance of computer algebra, using Maple and the external package Sophia. The systems were investigated with regard to periodicity and conserved quantities..

Smärtbehandling - Sjuksköterskans inställning till ordination och dokumentation - En empirisk studie

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

Företagsvärdering : En fallstudie av Betsson AB

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Analys av off-design prestanda för ett absorptionskylsystem

This master thesis project at KTH is performed in the Mechanical and Aerospace Engineeringdepartment at University of Florida (UF). The thesis is a small part of a gas turbine researchproject where a vapour absorption refrigeration system (VARS) and a high pressure regenerativeturbine engine (HPRTE) are integrated together. The main objective is to build a computermodel of the VARS. The computer model is supposed to be used to analyse the off-designperformance of the VARS and should also be easy to integrate as a subroutine in a more complexsystem model. To model the VARS some knowledge of the absorbent/refrigerant mixture had tobe well known, in this case a mixture of ammonia and water.

Den finansiella krisen 2008 : En studie av dess påverkan på British Airways-World Cargo och dess finansiella operationsstrategi

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Segelbåt, fjällstuga, husvagn och lyxbil... Är dessa att anse som onyttig egendom för fåmansbolaget?

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Lärares motiv att bedriva utomhuspedagogik

The purpose of this study was to gain a deeper understanding of teacher´s motives to engage in outdoor education in their teaching. A qualitative approach through interviews was used and a total of eight teachers were interviewed. The result showed that there were several motives to engage in outdoor education. These motives were divided into three main categories which were: to engage in outdoor education from teacher`s interest, to engage in outdoor education based on teacher`s perceptions of children's needs and to engage in outdoor education based on external factors..

Ett kritiskt förhållningssätt i svenskämnet: En kvalitativ studie om gymnasielärares arbetsmetoder

This study has examined how teachers in Swedish upper secondary schools work to foster a critical perspective through the education in the subject of Swedish. The study is based on qualitative interviews conducted with three teachers, who have given their views on the role of source criticism and critical analysis of literature in the subject of Swedish. Furthermore, they have described how they incorporate these views into their own teaching.The study has shown that the teachers find that source criticism and literary analysis are interconnected, since both depend on a general critical approach, which they both help foster. The main question the study examined was how Swedish education could help foster a critical perspective. The interviewed teachers' ways of working point out a way: teacher C has integrated source criticism and referencing into most of their education, which makes them central to the education in Swedish.

Identifiering av avgo?rande faktorer fo?r optimal intern bygglogistik : En fallstudie av tre byggarbetsplatser

Unlike the manufacturing industry, the construction industry is always in motion. Each new construction project brings new opportunities, and it requires a new plan, new organisation, and new suppliers. All construction projects are very different from each other and in terms of a logistical perspective, this is very weak as it makes it difficult to get a flow in the production and to make flawless routines. The way the external and internal logistics are managed, can effect the final product in the time taken to produce it, the quality of the product and the profit made from it. When internal logistics are handled poorly, it could result in materials not being at the right place at the right time, or information not going through to the right person.

Mjölkkyl till espressomaskin : Impressive cooler

The project was made in cooperation with Coffee Queen AB, Arvika. The task was to develop and design a new cooler for the milk to Jura Impressa X9, an espresso machine. The good assistance with staff at Coffee Queen and engineers in China and at KPA in Karlstad led to a solution to the problem. It was a long road to get there, many different concepts was developed. When the day came to decide which concept to work with, the choice stood between two different technical solutions.

Den slopade koncernspärren : Synen på konsekvenserna av en lagändring

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

Det är osäkert vad det beror på : Multiprojektstyrning i forsknings- och utvecklingsenheter

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

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