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3622 Uppsatser om Implementation of accounting standard - Sida 37 av 242

Bistånd och korruption : Hur hanteras korrupta regimer av biståndsgivare?

Bachelor essay in political science by Linus Johansson, fall of 2006?Aid and corruption: How do aid donors handle the corrupt regimes??.Supervisor: Jan Olsson.The purpose of this essay is to describe the aid relation between donors and corruptgovernments, to find out whether donors reckon on the problems with implementation of aidto corrupt governments when they decree their aid policy. There are a lot of different ways toimplement the economic aid that are being used by the donors today, and this essay will try toexemplify the different methods of implementing the economic aid. To elucidate the relationbetween donors and corrupt regimes, the essay analyzes three themes: the first two questionsare about the policies used by the donors, and the third question are used to shed light on theactual implementation of aid to corrupt governments. The three themes are: i) Different aidpolicies used by the donors ii) Do donors use particular policies against corrupt regimes? iii)Do corrupt regimes receive less foreign aid? This study stresses the fact that donors do notact like a group unit in the matter of development assistance policy, instead they act inseveral separate groups, this may complicate the endeavour of making economic aid effective.The conclusion of the essay is that corrupt governments are treated the same way that lesscorruptedgovernment are, nothing today indicates that donors would give less economic aidto the corrupt regimes.

Automatiserade gränssnittstester på rätt sätt : En utvärderande studie om ramverk för automatiserade gränssnittstester

I dagens digitaliserade samhälle ställs det stora krav på programvaruutvecklare. Kunder förväntarsig korta ledtider och leverans av felfria informationssystem. För att kunna hävda sig påmarknaden krävs det att kvalitetssäkring är en väl integrerad del av systemutvecklingsprocessen.Denna rapport behandlar automatisering av gränssnittstester, som under senare år vuxit sig alltstörre inom kvalitetssäkring. Målet med vår utredning är att redovisa vilket testramverk som, irelation till fastställda kriterier, bäst lämpar sig för utveckling av automatiseradegränssnittstester. Testerna skall vara enkla att underhålla och leda till effektivisering.

Webbläsarvalidering

Det här arbetet handlar om att göra en undersöka om de vanligaste webbläsarna Firefox och Internet Explorer om de har problem att skriva ut vanlig HTML-kod. Arbetet var utformat att hämta de vanligaste HTML-elementen och CSS-elementen från sex webbsidor. Det gjorde även en enklare fördjupning om varför webbsidorna avviker från standarden från första början. De elementen som togs fram tidigare användes sedan i undersökningar som fem olika personer har deltagit i. Testerna gick ut på att personerna kollade på testsidorna i Firefox och Internet Explorer för att se om något skiljde sig åt mellan webbläsarna.

Den offentliga förvaltningen ? demokratins eller ekonomins arena?

Ever since its conceptual birth, the questioning of consequences due to the implementation of ideas from the reformation doctrine, called New Public Management, has been a common occurance among those who have dedicated themselves to research in superior methods of Public Administration. What this thesis aims to do is shed light upon what value-conflicts may occur within public administration organisations when they begin to idealize the rationalization of economic issues. The goal of this thesis will be fulfilled through the creation of two ideal types of public administration that exist in opposition to each other. These two ideal types will show two different views on how decision-making and organisation will be managed in their respective sectors. By doing this, there will be clarification as to what conflicting values arise with the implementation of ideas taken from New Public Management, as well as defining the fundamental difference between which ethical decision model is used..

Överföring av digital video via FireWire

Transmission of digital signals is today more frequently used than transmission of analog signals. One reason for this is that a digital signal is less sensitive to noise than an analog, another reason is that almost all signals today are handled in a digital format. This thesis describes the development of a system that receives digital video signals through FireWire. The standard for FireWire, which is a high performance serial bus, is under development. Today the standard of the bus supports transmission of data with a speed of up to 400 Mbit/s.

Visualisering inom Operativt Inköp

Visualization plays a key role in the concept of Lean. Lean was developed in Japan as a business philosophy in order to lead to an activity, where only steps that contribute to customer value of the final product are being performed. By defining the customer value and establish visualized standards, it is possible to see when situations differ from the standard. Then it?s possible to lead the process back on track.

Utvidgade kvalitetskriterier för badrum i lägenhet

Problemet med dagens standard för hygienrum och dess komponenter är att de baseras helt på tillgänglighet. Vilket i och för sig är en bra sak, sett utifrån att fler personer kan ha möjligheten att utnyttja bostadsfunktionerna även om de har vissa rörelsehinder. Men vi vill ta steget längre, inte endast se till tillgänglighet utan även se till vad som kan uppskattas, för att höja levnadsstandarden och uppskattningen av våra hem. Den svenska standarden är som tidigare nämnt baserad på tillgänglighet och är inte alltid anpassningsbar till nya lösningar och komponenter som kan förekomma i badrum, vissa saker ändras, får nya funktioner, kanske utökade användningsområden. Syftet är att försöka utöka möjligheten att nå högre kvalité för badrummet och samtidigt försöka se till de alternativa lösningarna som kan åstadkommas idag.

Socialiseringsprocessen i revisionsbyråer : En studie om skapandet av organisatoriskt engagemang

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Medling vid konsumenttvister : ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Utformning av webbportal för tjänstlediga medarbetare vid Volvo Cars Engine och utexaminerade elever från Volvogymnasiet

This report describes the development of a web site for co-workers on leave of absence at Volvo Cars Engine AB and graduated students at Volvo Upper Secondary School in Skövde. The aim of the web site is to be a complement to existing communication channels in the promotion of the contact between the target group and the company. The work was divided into two parts; the first consisting of a preliminary study used to identify the information which the target group finds absent in their absence from their place of work/school, and the second part consisting of the development of a proposition of content layout and web site design. The finished proposition was presented along with a couple of alternatives for the technical implementation. The information department at Volvo Cars Engine AB in consultation with Volvo Cars IT will carry on the implementation, administration and further development of the proposed solutions..

Balanced Scorecard identifieringens dolda dilemma

The use of balanced scorecards have spread explosively throughout the world during the last decade. This management tool have become very common in a vide spread variety of organisations on all continents. Many balanced scorecard fails though and scorecard theorists often blame the identification- and implementation process as they claim that these lay the foundation for the use of the tool. As my literature study shows, academic research on the area is rare. Particularly the effect on the implementation process from organisational dynamics and organisational structures needs further research.

Controllerns roll i utvecklingsprojekt : Fallstudie hos Volvo CE och Scania CV

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Intäktsredovisning - när i tiden och till vilket värde? : -En kvalitativ studie av fyra företags intäktredovisning.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Kravinsamling vid utveckling av mobila applikationer : En undersökning gjord utifrån utvecklares perspektiv

Företaget Dramatify tillhandahåller en tjänst för TV- och filmproduktions-bolag att hantera kommunikation och information kring sina produktioner med hjälp av mobiler och datorer oavsett var de befinner sig. De upplever långa responstider för sin webbapplikation och gav som förslag att studera lagring av produktionsdata i cache. För att lösa problemet har en under-sökning av tidigare arbeten inom området och lämpliga tillämpningar för att implementera, testa och analysera prototyper som lagrar data i cache.Resultatet blev en prototyp för klient respektive server med strategin att lagra varje produktion styckvis i cache. För att testa prototyperna skapades en implementation av automatiska tester som lagrade mätdata om relate-rad prestanda till cache för sidanrop från webbapplikationen i olika en-heter och webbläsare. En analys av mätdata gjordes och det visade sig att klientprototypen var 32 procent snabbare och serverprototypen 21 procent snabbare jämfört med Dramatifys implementation..

Baklava och baguette : En studie av handelsutvecklingen mellan Turkiet och EU

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

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