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5538 Uppsatser om Financial report standard - Sida 45 av 370
Vilka förväntningar har företagen på XML och vilka faktorer är avgörande om XML kommer att införas i den egna organisationen?
Integration av data hör till ett av de största problemen inom datakommunikationen, särskilt då det gäller data från olika system. Därför utvecklades det under 70- och 80-talet ?Standard Generalized Markup Language" (SGML). Tanken med SGML från början var att den skulle underlätta informationsutbytet och skapa mer strukturerade dokument. Problemet med SGML, är att det är oerhört komplext och svåranvänt.
Det moderna Torpet: En studie i ombyggnation av äldre byggnader
Uppsatsen handlar om hur en äldre byggnad av torp-liknande slag kan renoveras till att bli enbyggnad av modern standard. Detta görs genom att stegvis gå igenom de delar som behöveruppdateras och ge exempel på hur de kan förbättras för att nå upp till en modern standard.Samtidigt har även två modeller gjorts. En i ?Revit Structure? över byggnadens konstruktion,men även en i ?Revit Architecture? där en möjlig ny planlösning ges. Till slut mynnar detta uti ett förlag till ny planlösning som innehåller alla de beståndsdelar som behövs för att skapa enmodern bostad.
Spelar förtroendet någon roll? : Vid valet av K2 eller K3-reglerna
The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.
Entreprenörers levnadsstandard: en fråga om personlighet : Kvantitativ undersökning av den materiella levnadsstandarden hos egenföretagare i Sverige
Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.
Kvalitetssäkring av servicelämnare för skogsbrukets arbetsmaskiner : Intervjuer och förslag till utveckling
In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..
Hållbarhetsreovisning : the Global Reporting Initiative, erfareheter och framtida scenarior
The history of environmental reporting began in the early 1990?s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development.
Smarta prefabmoduler för småhus i betong
This report examines the possibility of developing a modular system for concrete homes that cancontribute to greater diversity of today's market. The issue was whether it ? from a competitive pointof view ? is possible to produce smart prefab modules that customers themselves can combine to avilla. The report addresses the question how the modules and wall panels should be designed for thegreatest variety of floor plans.With regard to what is asked of the customer interviews where held for the purpose ofunderstanding concrete's popularity and elements of high value in their homes today. The answersfrom the interviews laid ground for four prototype homes which were made to demonstrate how theelements can be combined to achieve different types of houses..
Kronisk hjärtsvikt hos katt
This student report is a literature study about cardiac insufficiency in cats and it is written mainly for veterinary nurses. It is about cats with an underlying heart disease that has led to an incompensated heart failure.It presents a general basis on normal anatomy and physiology, and also how to make the diagnosis, therapy and intensive care.The student report is also about the role of the veterinary nurse during the process of the disease, how to help the veterinarian in the best way, how to handle anesthesia in cats with a heart disease, which factors that can have a significant matter in feeding, and what advices to give to a pet owner with a cat with a incompensated heart failure..
Bakomliggande faktorer till revisorers utfärdande av going-concern varningar : En studie om vad som orsakar going-concern varningar för finansiellt belastade företag
Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.
De internationella musikbolagens redovisning av immateriella tillga?ngar : Vad kan de svenska bolagen tilla?mpa i jakten pa? ra?ttvisande bild?
Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..
Trafikstyrning med variabel trafikutrustning : en behovsanalys för Vägverket Region Stockholm
When traffic in large cities increases, it becomes more vulnerable to disturbances such as accidents, stalled vehicles or construction; therefore, traffic jams are more likely to occur. For better control of the traffic at a disturbance the Swedish National Road Administration (SNRA) has traffic equipment which can be controlled from a command centre. This traffic equipment consists of gates and signs with variable messages. This report will discuss the system used for traffic control in Stockholm. It will present proposals designed to improve it.
CSR och lönsamhet i tre dimensioner : Praktiska exempel, Economic Value Added och tidigare forskning
Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability. Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.
Vattenskydd och krisberedskap hos allmän dricksvattenproduktion : Skydd av täkter, tillgång till reservvattentäkter och andra nödvattenlösningar hos svenska vattenproducenter
The objective of this report was to analyse and compare vulnerability and preparation in Swedish municipal drinking water production, in case the commonly used water sources were inoperative. Methods used were a questionnaire and a less extensive study of regulations for water protection areas. The questionnaire was answered by 41 Swedish municipalities. A handful of them were companies co-owned by a few municipalities. Only one out of four municipalities had source protection areas to all their water sources and for many sources the protection was not satisfactory.
Implementation & utvärdering av spelmotor i WebGL
This report describes an analysis of WebGL together with JavaScript with the aim to examine its limitations, strengths and weaknesses. This analysis was performed by building a 2D game engine containing some dynamic elements such as water, smoke, fire, light, and more. Different algorithms have been tested and analyzed to provide a clearer picture of how these work together. The report will go through the most basic functions of the game engine and describe briefly how these work.The result shows that JavaScript with WebGL can be considered to be a potent toolsets, despite the difficulties caused by JavaScript.In summary, similar projects can be recommended as Javascript and WebGL proved both fun and incredibly rewarding to work with..
Innovativ Pumputrustning
This report gives an overview of applications of the Greenroads rating system whichin turn is an environmental review system for roads. The focus of this report isapplications during the construction phase, ie on solutions which adhere to theentrepreneur's area of responsibility as opposed to the designer's. The study was undertaken in cooperation with Skanska (a global contractor andFortune 500 company) which provided a project suitable for an exemplatory study ofGreenroads. Please note that the project in particular was not specifically designedwith Greenroads in mind. Therefore and because of that the site provided anexcellent opportunity to study effects of application contra non-application. The approach of this study was to first review the system, thereafter to performinterviews with key personel at the site in different roles as to receive different viewsof selected points of application. Selected possibilities of application are cathegorizedand presented with comments and suggestions for adoption. Lastly Greenroads is briefly compared to the rating system which today is the mostwidely used by Skanska, LEED.