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3622 Uppsatser om Implementation of accounting standard - Sida 23 av 242

Implementation av en renderare för Agency9

The visual complexity in real-time applications, like computer games, is increasing with customer demands on vissual apperance. This trend is supported by even better graphics cards from the hardvare industry. This must be taken into consideration when the architecture of a new graphics engine is to be designed. The engines renderer is responsible of generating a picture of scene data. The renderer must cope with increasingly more complex scenes, and must be able to render them depending on available hardvare capasity.

Att implementra integration En diskussion kring integrationsbegrepp och integrationspolitik med frontlinjebyråkrater som utgångspunkt

The aim of this study is to discuss the implementation of Swedish integration policy from the perspective that public officials, so called front-line bureaucrats, are the real creators of this policy. The concept of integration is far from unambigous; it can have different meanings depending on the theoretical perspective applied. This give topical interest to the question of how the concept is conceived on the national level versus the implementation level. I also aim to uncover how these front-line bureaucrats look upon their role as creators of integration policy. My material consists mainly of interviews with front-line bureauctrats.

I Kölvattnet av IFRS 2: En Studie av Optioner som Incitament till VD i Svenska Börsbolag

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Går vägen till hållbar utveckling via hållbarhetsredovisning?

Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.Företag kan, frivilligt, utföra hållbarhetsredovisningar för attlegitimera sig inför sina intressenter. Ett bestyrkande frånoberoende part gör hållbarhetsredovisningen, som liggerutanför traditionell redovisning, mer trovärdig.Syfte: Syftet med fallstudien är att, utifrån en grundmodell och enutvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.Metod: FallstudieResultat: Med lagar som grund i all redovisning, tillsammans mednormgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig..

Implementering av balanserat styrkort i sjukvården : Fallstudie av Ängelholms sjukhus.

70 % of all implementations of Balanced Scorecard fail. In this essay, we look into which difficulties that exist when implementing a Balanced Scorecard. We have chosen the general hospital of Ängelholm for our case and we have made qualitative interviews with key persons in the organization to explain these difficulties. The most difficult problem the hospital faced was to make the employees motivated for the change. It is important that the management is encouraging and is taking an active interest in the implementation as well as experience, patience and having a long term focus.

Inställningen till?Din journal på nätet? hosallmänläkare iUppsala läns landsting

ECG-Screening for young elite athletesAbstractBackgroundSudden cardiac death (SCD) during physical activity is a frightening and emotional tragedy that draws huge media attentions when it occurs. Fortunately it is a relatively uncommon occurrence but happens nonetheless to young athletes who often seems to be in perfect health. SCD is used as a term for sudden unexpected complications on the cardiovascular system that leads to a deadly outcome normally within the first hour of onset of symptoms and the cause is some sort of underlying cardiovascular disease that gets triggered by physical activity.Normally athletes gets divided into two groups dependent on age, over and under 35 years, and this studies focus is on the younger group since it is often during this period athletes are at the elite level. It is also in this category the most unexpected sudden deaths occur that is not due to coronary atherosclerosis, which is the dominant cause of death, and drastically increases, for people over 35 years old.AimThe aim of this study was to scientific and unbiased analyze peer-reviewed clinical articles todescribe the pros, cons and cost to implement an ECG-screening as a standard before physicalactivities for specifically defined elite athletes.MethodA systematic review was performed and after all data collection 21 articles was chosen to beused as a base for both background and analyze. At the end 10 articles was fulfilling the criteria to be used at the analyze and later the results.ResultsThe implementation of ECG-screening has reduced SCD in Italy by 89 % between the years 1979-2004.

Med minskad komplexitet får ett system ökad användbarhet Fallstudie av användbarhet i ett affärssystem

One of our reasons is that we think the subject usability is interesting, is that we think it is an important. Usability is maybe the most important element when you develop or choose a system because it can save money for the companies and give the users a more delightful and better work environment. The aim of the investigation is to find out if the implementation of a web portal is a direction to reach higher usability in a complex system that consists of several different interacting applications. The objective of our investigation is to show if the implementation of a web portal is a direction to reach higher usability in a complex system that consists of several different interacting applications. In our case we will try to see if Karlshamns AB:s recently implemented web portal is more useful than their previous application (Movex with interacting programs) One thought with the report is to give the system developers a perspective of how the usability can be in-house made applications versus standard applications.

Bootstrap som hjälpmedel att öka noggrannheten och bedöma precisionen vid probitregression, med tillämpning på hörselmätningar

In many biomedical contexts, e. g. when evaluating hearing disorders, the data obtained can be described as pairs (x1, y1), ?, (xn, yn) where x is a quantitative variable and y a 0/1 variable whose probability of taking the value 1 is a monotonic function of x. One way of analysing such data is to perform probit regression; thereby two parameters, b0 (= the constant) and b1 (= the slope) are estimated; the interest centres around m = -b0/b1, i.

Skatterådgivning: En studie av skatterådgivningstjänster utifrån ett kundperspektiv

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

Implementation och utvärdering av trådintensiv simulator i Java, Jetlang och Erlang

Trådning är svårt att få så effektivt som möjligt och det är komplicerat att skriva kod för det. Det här examensarbetet beskriver en implementation och jämför sedan implementationerna. Utvärderingen av implementationerna i Java, Jetlang och Erlang avslöjar att Jetlang skalar bäst både när det gäller komplexitet och hårdvara. Erlang behöver minst extra kod för att hantera trådning. När det gäller många små körningar har även Erlang bäst prestanda men tappar försprånget snabbt när komplexiteten ökar..

RFID på Kvarntuna stadsbibliotek : Teknikskifte som möjlighet till förändrat arbetssätt?

This two years master's thesis in Library and Information science, examines how the implementation of new technical equipment can affect how staff in public libraries organize their work and activities in the library. One Swedish public library in specific is the subject of research in this thesis, which has been anonymized as Kvarntuna city library. The study takes place in the beginning of the implementation of RFID-technology in the library. RFID, which stands for Radio Frequency Identification, is supposed to make the handling with different types of media in the library more efficient and in connection with the implementation one wants to reorganize work and activities in the library to make it even more efficient and also create a modern library.The thesis' method is qualitative interviews with six members of the staff. The theoretical framework of the thesis is a sociocultural perspective, especially inspiered by Roger Säljö, a Swedish professor in pedagogical psychology.

Produktspårning med RFID : Konceptutveckling och utvärdering

The aim of this thesis was to investigate the possibility of integrating an item tracking systemwith a monitoring system currently under development at Fifth Generation Technologies (P) Ltd.A literature study of RFID technology and the networks ZigBee and MiWi was done. Based onthe literature study a concept for a distributed system was developed.The concept is to have several RFID readers placed in the area where tracking is to be performedand allow them to communicate with each other through wireless communication. The RFIDreaders shall be able to form zones and filter the data that is forwarded from the zones to theservers and thus perform some of the work that the server would normally have to do. Theconcept has been evaluated by prototype development and testing. The prototype uses an ultrahigh frequency RFID reader and a MiWi network.The test indicated some limitations with the selected technologies.

ISO 14001Miljörevisionsprogram för SAS Tech.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.

Prototyputveckling i SharePoint

This report is about intranets and SharePoint. It explains how user?s expectations can affect an implementation of an intranet and what companies want to get out of an intranet. It?s also about risks that may occur when an intranet is developed and how to avoid these problems.SharePoint is a collaborative platform and publishing system from Microsoft that assists developers in the implementation of an intranet.

Insamlingsorganisationer - vad förklarar omfattningen av redovisningsprinciper?

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

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