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3622 Uppsatser om Implementation of accounting standard - Sida 32 av 242

Med datorn i fokus : Nio lärares tankar kring IKT i skolundervisningen

One of the essential needs of human beings is to be involved in a social context. The intention of this study was to see if the opportunity to have an iPod Touch, could make it possible for students with literacy difficulties to participate in the regular classes and if the implementation of iPod Touch in the school setting would result in informal learning outside the school. In this case study two pupils with literacy difficulties have been using an iPod Touch in their daily school activity. The pupils as well as their teachers have been interviewed about their experiences of implementing iPod Touch as a tool in the regular classroom teatching. The results indicate that iPod Touch can help students to be in inclusive education and that they use the iPod Touch outside school.

PSQS ? Power Supply Quality Simulator

Kitron had wishes to be able to test and measure how disturbance affects their vehicle electronic units before they have been verified by SP Technical Research Institute of Sweden in Borås. This work started with the writing of a demand specification together with Kitron for a product PSQS, Power Supply Quality Simulator, which can generate some test pulses according to a standard for electronic units to Volvos vehicles. A design proposal was developed with the help the demand specification and was verified with the help of simulations. All electric schematics was designed with the guide of the design proposal. The pulses realized in the works of this thesis are those which Kitron experienced that they have a need to test in their own premises and which are possible to generate with the means available.

Styrning mot förändring: En fallstudie rörande organisatorisk förändring i offentlig sektor

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

I en klass för sig. Segregering i Sveriges bästa skolkommun - ett implementeringsproblem?

This Master's thesis examines segregation between Swedes and immigrants in school, and more specifically segregation between the two elementary schools Vikingaskolan and Tunaskolan in Lund. This case provides a particularly interesting puzzle, since Lund doesn?t have any pronounced immigrant districts, and was also recognized nationally as best municipality for its schools (2004). In this thesis we try to understand the segregation between the two schools in Lund as an implementation dilemma.The theoretical framework applies a model designed by Lennart Lundquist, which includes three potential causes for implementation problems: the implementer doesn?t understand the decision, the implementer can?t apply the decision, the implementer doesn?t want to carry out the decision.

"ÄTA BÖR MAN, ANNARS DÖR MAN" : En studie om möjligheten till implementering av lakto-ovo-vegetarisk och ekologisk kost i Eskilstuna kommuns förskola

The purpose of this study was to describe the possibility of implementing a lacto-ovo-vegetarian and organic diet in Eskilstuna municipality?s public preschool. Furthermore the purpose was to identify and describe the most important components involved in the implementation and their influence in the process.  The methods used were a survey based on a literature study. This study includes general information about meat production and consumption and also the use of pesticides in farming. It also brings up the environmental and health effects caused by the previously mentioned areas.

Corporate Social Responsibility - A case study about how to improve a company?s CSR work

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.

Europas befolkning åldras -utmaningar och strategier : En studie om EU:s möjligheter att arbeta mot de äldres ohälsa

The aging population is a challenge for Europe and there must be cooperation between EU member states to join the challenge to meet. The purpose of this study is to describe and analyze the EU's ability to influence older people's health, based on experiences from a selection of European officials and on a review of the EU's common strategies. The authors studied and problematize the implementation of the strategies that the EU has negotiated for the work against the elderly poor health, with a view of member countries have different conditions. Using qualitative methods, we have collected and processed statements from targeted interviews and publications by a range of European policies. The material was then analyzed from implementation theory and organizational theory, and based on results of previous research. The result shows that the EU is developing common strategies and coordination methods to the aforementioned challenge to meet. The results also show that the differences existing between Member States causes implementation difficulties of the common strategies. The study states ultimately decide that there should be common strategies to facilitate the work of Member States when it comes to countering the elderly poor health.

Tankar om ett kök

The kitchen is one of the most important rooms in our homes. It is a place for social engagements, meetings between people and activity. How the kitchen looks today is a concept sprung from the Swedish kitchen standard of 1952. Eventhou this standard no longer exists it is a model of how kitchens are designed today. The kitchens most often sold today come from one of four major kitchen manufacturers in Sweden.My thesis investiges an alternative kitchen concept.

Avvikelser i energiprestanda

Calculated and measured energy in residential buildings is going to differ. The reason to this may be due to many factors. In this study there is a study on how these factors affect the energy use in a building. To get an insight in what defines energy, there is first a description of energy supply both worldwide and used in Sweden, followed by a description of the energy balance. In this study energy will be studied in residential buildings only.

Svensk asylpolitik : En studie kring styrning och långa handläggningstider på Migrationsverket

The Swedish Migration Board has during a long time had problems with long processing times for persons that apply for asylum. The government has set targets that investigation should not exceed 6 months although it is done in almost 70% of cases.The study's aim has been to examine if steering can be linked together to long processing times and, if so, explain why. The intention has not been to provide a comprehensive picture of the problem but has defined itself to ensure steering impact. The study has been carried out by studying relevant governing documents, previous research and by interviews with administrators and decision-makers in two of the Migration Board asylum units.The analyses of the study show that a combination of inadequate steering and inadequate resources have contributed to aggravate the implementation, which has lead to long processing times..

Prediktion av villapris och dess faktorers inverkan.

 A villas price depends on several important factors. By statistical data, a mathematical multiple regression model was modeled. The model has important explanatory variables such as living space, renovation year and standard points has been taken into consideration, in order to assess their impact on the final price for private homes.By using a statistical program,Minitab 16, the final model was selected with eight explanatory variables. The regression for this model explains up to 67.3 % of the variation on the final price.The results showed percentage wise that the standard points had the greatest impact on the price, there after renovation year and then living space..

Utvärdering av upphandlade äldreboenden

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.

Utvärdering av miljöbonus IP-lantbruk :

The Dairy business is changing a lot because of some scandals in the agricultural area for example the BSE crises in Great Britain. Because of the scandals the food industry and the farm association have created a certifying system; IP-Sigill Swedish standard system. We contacted Skånemejerier as they have been successful in the certifying area. They asked us if we wanted to do a study in the certifying area of dairy farmers. At Skånemejerier they gave us most of the literature in the area about certifying. The result of the study, is that we have taken up the most common remark?s. The most frequent remark is journal over routines in management of dairy cows on daily basis. Another remark of the study is that the frequency of the remarks decreases with greater production..

Effektivisera materialflödet med hjälp av självgående truckar

The thesis that follows is performed in collaboration with Nitator in Oskarström.The factory in Oskarström focuses on laser cutting, robotic welding and surfacetreatment of steel for the automotive industry.The project aims to streamline the flow of materials in production by automatingthe movements of the forklifts, running to and from the interlayer, and betweenworkstations.The project started with a systematic literature search. The literature searchshowed the research position around the AGV-system. Also a review of studentliterature was made, so that a suitable method for practical implementation couldbe developed and applied. Selected method uses both quantitative and qualitativeapproaches, which is analyzed by using triangulation.The work has resulted in a modified layout of the current facility in Oskarströmthat can be used for the implementation of the AGV-system. It has also resulted inthe tender documents and profitability calculation from several of AGV-suppliers..

Lean control. What's it all about? En undersökning av kontrollmekanismer vid lean.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

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