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3622 Uppsatser om Implementation of accounting standard - Sida 30 av 242
Snabb och säker roaming i WLAN
This thesis investigates how Ericsson AB should do to achieve fast and secure handover when roaming in a WLAN. It also provides a security analysis of the system that the wireless access point is part of. The reason for this is that Ericsson is selling an access point called the ABS 2200 aimed at the public hotspot market. The premise was that they wanted a standardized way of handling the roaming issue. At the outset the 802.11F standard looked like a good alternative (in fact the only standardized alternative).
Implementering av International Baccalureate Diploma Programme vid fyra skolor i Sverige : En utvärdering av motstånd och möjligheter
The aim of this essay is to analyze the implementation process of the International Baccalaureate?s Diploma Programme in four of the approximately 30 schools currently offering the IB at upper secondary level in Sweden. The starting point is a comparison between definitions in fundamental documents in the national programmes for Natural Science (NV) and Social Science (SP) on the one hand, and the IBDP on the other. The evaluation, based on Program theory, focuses in particular on the consistencies in the Organizational plans of each system. The basic assumption is that the IB due to a deviating organizational system, different structures, aims and objectives makes a challenge for the dominating educational discourse, to use a concept by Michel Foucault, and that resistance against the IB therefore is to be expected.As a second part of the evaluation five people who either play, or have played the role of coordinators of the IB, and who thereby are responsible for the implementation, have been interviewed. The questions have been focused around in what sense the informants can confirm resistance in their implementation work due to the differences found in the first part of the evaluation, and in what ways it manifests itself.Finally, Michel Foucault?s power structures in connection to discourse analysis have been applied on the results of the two previous parts of the essay.
Hela världen i en matris
Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.
Sociala behov och andra behov som är svårare att tillgodose inom äldreomsorgen : Förhållningssätt hos biståndshandläggare och enhetschefer
This study is based on the public eldercare assistances administrators and unit managers perspective. The purpose of this study is to describe and understand how the assistance administrator and unit manager approach elderly needs, who can be harder to accommodate as well as alternative providers that also can meet the needs of the elderly. It is important to gain more knowledge about how assistance administrators and unit managers look at these aspects, what their attitude and approach is towards them. This is important to learn more about because the assistance administrators and unit managers have discretion in their work and the power to change and affect the elderlys situation in a significant way. They decide on actions and design implementation to meet the needs of the elderly and enable them a reasonable standard of living.The choice of method used in this study was qualitative through semi-structured interviews, conducted with assistance officers and unit managers.
Hållbarhetsredovisning : En historisk utveckling
Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.
"Som om barnet heter Kalle" : - En studie av mottagandet av ensamkommande, asylsökande barn i Sverige 2008
The 1st of July 2006 Sweden made a change of authorities in the system concerning the reception of separated asylum seeking children. Prior to the change, the Swedish Board of Migration was held completely responsible for the reception of these children, who arrives in Sweden without their parents or any other relatives to care for them. Since the alteration of the law (1994:137) the responsibility for the housing of these children now lies within the Swedish municipalities, while the Board of Migration still handles their legal commissions. The change was intended to fundamentally improve the conditions under which these children were taken care of. However the implementation took a severe wrong turn when the municipalities weren't prepared for their new responsibilities and the immediate result was alarming. This qualitative study is based upon interviews with the people responsible for the reception of the separated asylum seeking children in the municipalities of Kronobergs County, as well as one of the two people in charge of the new system at the Swedish Board of Migration.
Granskning av svensk standard för dimensionering av stålfiberbetongkonstruktioner : Jämförelse av plattor enligt SS 812310 och SS-EN 1992
En svensk standard, SS 812310 ? Dimensionering av fiberbetongkonstruktioner, har nyligen tagits fram som skall säkerhetsställa kvalitén och underlätta dimensioneringen av stålfiberbetongkonstruktioner. Tidigare har det inte funnits en dimensioneringsstandard som täcker in området stålfiberbetong. Det har varit upp till enskilda konstruktörer att dimensionera utifrån metoder angivna ur ?Svenska Betongföreningens rapport nr 13?.
Information och signaler i revisionsberättelsen : En studie av konkursdrabbade företag i Skåne län
The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.
Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv
SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.
Rosa flickor och blå pojkar ? fångar i vårt kulturarv och vår sociala miljö : en kvalitativ studie om upplevelser ochtankar kring genus ur ett pedagogperspektiv
The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.
Personalens bedömning av tillämpningen av ett återhämtningsperspektiv inom vården
AbstractThe purpose was to investigate whether a recovery perspective, viewed from a psychosocial approach is applied in municipal / private and county related care and rehabilitation. A recovery perspective means that the attending staff ensures that the clients are viewed as holistic individuals, where all aspects of life are considered to ensure adequate care and rehabilitation. A questionnaire was answered by staff in psychiatry, social psychiatry and addiction treatment from different areas of the municipal / private and county related sector.The results show no difference in application of a recovery perspective between these two types of organizations. However, there is a slight tendency (non-significant) to lower-rated general individual competencies for municipal / private. There is also a strong tendency (non-significant) to a general difference between the aspects of the implemented recovery perspective, where the tendency is that the respondents as a whole estimate that the organization to a greater degree creates good conditions for a recovery perspective compared to the degree they are actually working on that basis.
Framtagning av en informationssäkerhetspolicy
This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.
Telemedicin i Västerbottens läns landsting : Diffusion och kartläggning av telemedicin ur ett geografiskt perspektiv
Telemedicine is the use of information and communication technology to provide clinical health care at a distance. This approach is usually adopted to bridge the distance in rural settings, but it is also a method to meet demographical and economical challenges. Västerbotten, a sparsely populated county with an ageing population, is in leading edge when it comes to telemedicine. The purpose of this report was to examine the diffusion and the inventory of telemedicine in the county council of Västerbotten from a geographical perspective. To gain a deeper understanding of diffusion and inventory of telemedicine, my purpose was also to examine these processes from an international and national perspective.
Visualisering av Loggdata från Industriella Avsyningssystem
Idag genomför OptoNovas system en mängd avsyningar hos tillverkande företag där defekta produkter sorteras ut. Systemen samlar in data för analys och delar av resultatet sparas i textbaserade loggfiler. Här finns en möjlighet att utnyttja loggdatan till en betydligt högre grad för att få ut maximalt med information.Examensarbetet omfattar en utredning av vilka loggdata som är användbara och på vilket sätt de kan visualiseras för att uppnå så hög förståelse och användbarhet som möjligt, följt av en implementation.Arbetet resulterade i en standard för loggdata som utgörs av en databas samt en visualiseringsapplikation skriven i C++ och Qt. Det som krävs för att använda visualiseringsapplikationen är en databas på föreslaget format samt enkla bilder på aktuella artiklar som datan ska visualiseras för.Med hjälp av Visualiseringsapplikationen kan användaren se statistik över de olika artiklarna som avsyningssystemet avsynar. Applikationen visar information om var på artiklarna defekterna förekommer, vid vilka tidpunkter det uppstår flest defekter m.m.Visualiseringsapplikationen kommer att fungera som ett hjälpmedel för att förbättra felsökningen i tillverkningsindustrin bland de företag som valt att använda OptoNovas avsyningssystem..
Införande av evidensbaserade metoder: ett kommunperspektiv
This thesis is composed within the framework of the supplementary course in psychotherapy concentrating on family therapy (60 credits) arranged by Lund University's affiliate in Västerås, Sweden.The purpose of this thesis has been to explore how the idea to initiate evidence based methods in the workings of the Individual and Family Care Department of the City of Västerås was born. Furthermore the thesis will explore if consideration for methods of theoretical implementation are implied. The study assumes a qualitative attempt and is based on semi-structured interviews from three levels within the organization, including both management and operation.Theories on organization,implementation and the theory on change strategies have been used as a theoretical starting point.The study result shows that introduction of evidence based methods in the City of Västerås is based on the experiences of the organization regarding the need to develop and increase social services contributions to non-institutional care. Experiences from expensive transferrals to institutions which only occasionally produced satisfactory results were a contributing factor. New published research and a strong interest and desire inside the department to improve and change social services contributions have naturally been a positive influence for the development.