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6760 Uppsatser om IFRS 3 Business Combinations - Sida 32 av 451
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.
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.
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.
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.
Ledarskapsprocesser inom framgångsrika organisationer
The aim of this study is to investigate leadership in sports organizations and business organizations. The study focused on common and important leadership components and the most important leadership processes in both business context and sports context. The study also investigated common and important leadership components, leadership challenges and which degree leaders used the transformative leadership. The study focuses on leadership components most importantly from the leaders view, including both sport managers and business leaders. The investigation was based on eight interviews, which are analyzed with content analysis.
Gemensamma mentala modeller kring teknik : - en fallstudie av tekniksyn på ett IT-tjänstföretag
A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.
Informationsflöden inom mobila-stationära organisationer
A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.
"Fettpärlan har vi så det räcker till alla!" : En jämförande studie av hur fyra lärare på de studieförberedande och yrkesförberedande programmen tänker och arbetar kring och med litteraturundervisning
On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.
Hur social a?r den Sociala Ekonomin? : Sociala fo?retag och regionala innovationssystem
Authors: Kosovare Islami and Selma SumicDate: 2014-06-02Title: How social is the social economy? ? social businesses and their regional innovation system.Level: Bachelor thesis in Business AdministrationSupervisor: Bengt JohannissonExaminer: Frederic BillKey words: Social entrepreneurship, regional innovation system, business - to - businessThe purpose of this paper is to create a model of regional cooperation network for social enterprises as the base of an innovation. This model will be created through the empirical basis. The model proceeds from the three pillars that have been developed and include social entrepreneurship, business - to - business and regional innovation.Entrepreneurship has multiple definitions which treats such as innovative thinking, targeted and creative individuals. Social enterprise has attracted more widespread interest, while it is considered one potential solution for the development of a sustainable society.
Kommersiella fastighetsinvesteringsbeslut : Påverkande faktorer ur ett investerarperspektiv
AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.
Tillämpning av IFRS 3 IAS 38 i Sverige - Redovisningstendenser i svenska företag
Bakgrund/Problemdiskussion: För svenska koncerner infördes tvingande redovisning enligt IFRS gemensamma europeiska standard med början räkenskapsåret 2004. Den största skillnaden mot tidigare koncernredovisning är anpassningen till anglosaxisk redovisningstradition. Med IFRS är målsättningen att redovisningen bättre ska avbilda verkligheten och öka relevansen ur ett aktieägarperspektiv. Värdering till verkligt värde tillåts i högre grad än tidigare Goodwill skrivs inte längre av utan nedskrivningstestas årligen avseende aktuellt värde och skrivs ner endast då behov anses föreligga. Således påverkas företagens resultat- och balansräkning avhängigt företagens redovisningsval runt identifiering av immateriella tillgångar och nedskrivning av goodwill.
Värdering av förvaltningsfastigheter : en jämförelse mellan Sverige och Storbritannien
Harmonisering av redovisningsprinciper mellan länder inom EU har försökt uppnås under lång tid och från och med 2005 har det blivit obligatoriskt för noterade företag inom EU att tillämpa IFRS och IAS vid årsbokslut. En av IAS standarder är IAS 40 ? Förvaltningsfastigheter där företag som innehar förvaltningsfastigheter kan välja att värdera sina fastigheter antingen enligt anskaffningsvärdemetoden eller verkligtvärdemetoden. Dock väljer de flesta företag att följa IFRS rekommendation, att värdera till verkligt värde.När företag väljer att värdera enligt verkligtvärdemetoden kan värdering ske antingen internt inom företaget eller externt med hjälp av externa värderingsmän.Syftet med vår studie är att undersöka hur svenska och brittiska företag värderar sina förvaltningsfastigheter (internt/externt) och om det råder harmonisering mellan länderna och varför de valt att värdera som de gör.Vår studie innefattar 15 svenska företag och 48 brittiska företag som är noterade på respektive börs och redovisar förvaltningsfastigheter i sin årsredovisning.Vi har valt att använda oss utav en metodkombination av både kvantitativa och kvalitativa metoder för att kunna uppfylla vårt syfte.Undersökningen visade att de svenska och brittiska företagen föredrar olika värderingsmetoder när de värderar förvaltningsfastigheter. I Storbritannien var det tydligt att den externa metoden föredras medan i Sverige var både metoderna populära.