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3622 Uppsatser om Implementation of accounting standard - Sida 21 av 242

Uttorkning av Betong

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.

En studie om införandet av expected loss model : - En mer tillförlitlig och relevant metod för nedskrivning av finansiella tillgångar?

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Elektroniska affärer- en undersökning av Företags användning av EDIFACT och XML

Elektroniska affärer innebär att affärssystem kopplas upp mot varandra i nätverk för att effektivisera överföringen av information. I dag skickar företag standardiserade meddelanden direkt mellan administrativa system för t.ex. order, lager och fakturering (OLF). Detta kallas EDI, Electronic Data Interchange, och följer i de flesta fall en standard för elektroniska meddelanden som kallas EDIFACT. Användningen av EDIFACT kräver mycket kunskap vilket ofta småföretag saknar.

Skörd och grobarhet i rödklöverfrö : putsning, skördeteknik och efterbehandling av rödklöverfrö

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

International Strategy Implementation: Understanding of Local Challenges in China

The thesis has two purposes. First, to give a practical insight into the challenges that Swedish companies might face, and how these challenges are tackled, when implementing strategy in a local area. Second, to develop a general applicable model as a conceptual contribution to the field of international strategy implementation in local areas. This empirical-driven thesis is written in a qualitative and explorative approach, where abduction is adopted in order to find mysteries and contribute to the forming of new theories. The empirical foundation is twenty-two interviews and observations of three large Swedish companies.

Vad är rättvisande bild?"Man har väl liksom en helhetskänsla"

Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Goodwill : En studie av företags transparens i redovisningen av koncerngoodwill

Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

Implementation av hierarkiska tillståndsmaskiner

Det här arbetets syfte är att utvärdera olika implementationer av grundläggande mekanismer inom området hierarkiska tillståndsmaskiner. De grundläggande mekanismerna, det vill säga representationerna för tillstånd och händelser, implementeras på fyra olika sätt, och de hierarkiska tillståndsmaskinerna utformas utifrån de möjligheter som de grundläggande mekanismernas implementation ger.I arbetet implementeras de hierarkiska tillståndsmaskinerna i programmeringsspråket C++. Dessa hierarkiska tillståndsmaskiners tidseffektivitet i transitioner per sekund mäts genom ett experiment. Utvärderingen av experimentet visar att den hierarkiska tillståndsmaskinen som använder arv i C++ för att koppla samman tillstånden och som utnyttjar objekttillstånd och medlemsfunktionshändelser kan utföra runt 780 000 transitioner per sekund. Den är därför den tidseffektivaste av de fyra hierarkiska tillståndsmaskinerna.

Kommunal IT-samverkan. En studie om barriärer vid implementering av IT-tjänster inom kommunal verksamhet

Economic changes, globalization and an aging population are phenomena that haveaffected the municipal development in the late 1900s. To address these challenges,cooperation in specific areas between municipalities in the 1990- and 2000's hasincreased. This is referred to in the literature as municipal cooperation. IT is one ofthese areas of collaboration and is seen as a potential solution to streamline municipaloperations. IT implementations are often complex projects involving a large number ofpeople.

Solvens II : En konkurrensfördel för de svenska försäkringsbolagen?

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

ISIT-modellen - Vägledning för att realisera en verksamhets informationssäkerhetsmål

The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.

Att implementera uppförandekoder ? Intern implementering av miljöriktlinjer i en organisation

In this bachelor thesis we have used a case study to examine the potential opportunities and obstacles an organization may have to internally implement a code of conduct with regard to the environmental guidelines. To succeed with the implementation of codes of conduct, companies need to ensure that what is provided to be implemented do this according to scheduled time targets, but also that is to be implemented in the organization actually is what is intended to be implemented, and that those that are involved in the implementation will be satisfied with result, this is because it is the employees who will follow the guidelines contained in the Code. Heide & Grönhaug (2002) argues that lack of communication is the main reason why the implementation in the business strategies fails. In this case study we have used primary data from interviews in the case company as well as secondary data from earlier research and information from the case company itself to develop our conclusions. The case study shows that the existing environmental awareness in an organization often is founded in common sense about how to act.

Skjuvhållfasthet och deformationsegenskaper för Uppsalalera med CRS och standardödometer

Shear Strength and Deformation Characteristics of Uppsala Clay with CRS and Standard OedometerTyra Morell Bonin & Magdalena MählerTo see how much a clay compact under different pressure one can use several different methods and in this project, two methods were used, the Standard Oedometer and a CRS apparatus. A Standard Oedometer is a full-time manual device and the CRS apparatus is a modern electric and automatic device. The aim of the project was to see similarities and differences between the two methods and examine which method that were most reliable. This has been done with repeated laboratory tests and afterward evaluations. With this information one can get a picture of how the clay will behave and how it will deform in nature.

Implementering av ISOBUS Virtual Terminal på fordonsdatorn CCP XS

Modern agriculture equipment are more computer based today, and many equipments use a terminal in the tractor where the driver have the opportunity to make adjustments to the equipment. This is the reason why ISO developed a new standard called ISOBUS. It is a communication standard based on CAN specially adapted for griculture equipments. The purpose of the standard is that it should be ossible to equip a tractor with a standard terminal called Virtual Terminal that can be used to control the equipment. The use of the terminal should be independent of the manufacturer of the tractor as well as of the equipment.The purpose of this report is to ?nd a solution of how to use CC Systems on-board computer, CCP XS, as a Virtual Terminal.

Trappan till Trappan

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.

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