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3622 Uppsatser om Implementation of accounting standard - Sida 44 av 242
Förvärvsgarantins förutsättningar : Svårt att utforma fungerande politiska reformer
The title of this thesis is ?The preconditions of the acquisition guarantee- hard to design working political reforms?. The acquisition guarantee (förvärvsgaranti) is a form of credit guarantee issued by the Swedish government to credit institutes that give out housing loans to debtors with poor credit history. The reform hasn´t been used in any substantial extent.The purpose of the study is to investigate whether you could identify any problems with the preconditions that the governmental agency BKN was given to implement the acquisition guarantee, and if so describe which these problems are.Two questions are answered:1. What preconditions for a working implementation of the guarantee, in the form of rules, objectives and directives was offered by the government in their steering of BKN?2. How did the structural preconditions for a working implementation of the guarantee look like?By doing a text analysis of central documents I find that the lack of outcome could to some extent be related to weaknesses in how the reform was formulated.
Riktlinjer för verktygsstöd vid felsökning i PLC-system enligt standard IEC 1131-3
En stor del av tiden vid utveckling av programvaror går idag ut på att leta efter fel i dem. Oavsett hur mycket tid och pengar som läggs ner på denna aktivitet är det inte säkert att alla fel hittas. Detta kan få katastrofala följder, speciellt för realtidssystem då även fysisk apparatur skall skötas. Då ett fel verkligen har påvisats gäller det att försöka lokalisera och identifiera felet. Då detta kan ske under tidspress, till exempel om felet rör ett realtidssystem redan i användning, behövs stort stöd från felsökningsverktyg för att underlätta att snabbt lokalisera och identifiera ett fel.Detta examensarbete identifierar genom en teoretisk undersökning ett antal riktlinjer för de stöd ett felsökningsverktyg kan ge felsökaren under felsökningsprocessen.
Tekniska system i förskolan : 3-5 åringars uppfattningar om mobiltelefoni
This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.
Stick to your knitting : Outsourcing av ekonomihanteringen hos några små aktiebolag i Västerås
Level: Master thesis in business administration, 15 creditsDate of seminar: 2009-05-29Title: Stick to your knitting ? Outsourcing of the economic function in some small private limited companies in VästeråsAuthors: Johanna Eriksson 1982johanna.erik@gmail.comSandra Hansson 1982shn04005@gmail.comTutor: Leif CarlssonPurpose: From a company perspective describe why the chosen companies in Västerås decided to either outsource or to have their economic function internally, define how the outsourcing process looks like and examine how the companies that have chosen to outsource have experienced their outsourcing situation. Further, we wish to contribute with advice for companies that are considering the option of outsourcing their economic function.Method: An intensive study of existing literature and a pre-study were conducted in order to create a framework for the thesis. The pre-study was conducted with one business counselor and two suppliers of economic services and resulted in local practical examples that supplemented the found literature. The main research consisted of semi-structured personal interviews among twelve companies in different sizes in Västerås.
Tillståndsbaserat underhåll till sjöss : Vad föranleder den begränsade användningen av tillståndsbaserat underhåll (CBM) till sjöss?
Today, maintenance is a big part of the daily life on board ships. It is also one of the bigger expenses a shipping company has and without any loss of quality tries to run as economically advantageous as possible. In the hunt for economical savings the shore-based industry has subsequently applied the use of condition based maintenance, CBM, were a component is maintained according to its actual state. This leads to a reduction of maintenance costs since no parts are unnecessarily replaced. However, within the maritime sector a periodical maintenance is still the most commonly used maintenance system.The purpose of this paper is to chart the factors that are the reason for the low implementation of CBM on board the Swedish merchant fleet's ships.
Framtagandet av ett företags visuella produktidentitet
Aqeri has since the past year a new profile with name and logotype, which has createda need for an updated visual product identity. The company is a leading developer,producer and distributer of IT products suitable for extreme environments in industry,defense and vehicles. This new profile with the different segments has together with aproduct identity from two companies resulted in that they have no clear designidentity on their products. From this background the aim of this research is todetermine how a development of a design identity is done to implement it to Aqeri.The design identity can be defined as a product?s identity visualized through its formor appearance which defines what the product is.
Motstånd och problem vid implementeringen av ERP-system : En litteraturstudie av förändringshantering och motstånd vid implementeringen av ett ERP-system. Studien ger även förslag på förebyggande åtgärder baserat på dokumenterade fallstudier
Syfte ? Syftet med denna uppsats var att genom existerande fallstudier, enkätundersökningar och annan sekundärdata identifiera vilka faktorer som ger upphov till motstånd vid implementeringen av ERP-system och hur detta motstånd kan förebyggas.Metod ? Metoden som användes i denna uppsats är dokument. Dokument i denna uppsats var sekundärdata i form av artiklar och böcker från världsledande journaler inom området ERP-implementering. Uppsatsens teori, analyser och modeller bygger kring dessa artiklar och böcker.Resultat och analys ? Resultaten från denna studie tyder på att alla ERP-implementeringar möter motstånd vid ERP-projekt.
Utvärdering av Di35M-PrLO-projektion av armbågsleden för utlinjering av mediala processus coronoideus hos hund :
The aim of this study is to evaluate an alternative projection of the Medial
Coronoid Process (MCP) of the canine elbow joint. The projection (Di35M-PrLO)
was, to my knowledge, first mentioned in an article by Haudiquet et al in 2002. In
that article the projection was tested in vitro, and a good sensitivity was showed
for the Medial Coronoid Process. The projection might be helpful in cases of
suspected Fragmented Coronoid Process (FCP)
.
This study is divided into three parts. The first part is an in-vivo test of the
projection, including technique and subjective evaluation of the outlining of the
MCP.
Kommunernas dolda pensionsskuld
Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.
Riskens förändring för svenska aktier och obligationer: 1919-2003
Purpose The purpose of our study was to investigate the changing nature of volatility during the last 80 years. Like in an American study, we tried to find some trends in the risk of stocks and bonds that would have an impact on the balance of a portfolio of stocks and bonds. At the same time we investigated the influence of inflation on the choice of portfolio. Methods We have used standard statistic tools and formulas to obtain our results. In most cases it was a matter of calculating average and standard deviation.
Effekter av att införa Ständiga förbättringar : En fallstudie av förändringsprocessen vid implementering av ISO 9001:2000 genom kvalitetsprojektet BIKE på Metso Paper Service i Sundsvall
The purpose of this thesis has been to investigate the effect of introducing the qualitystandard ISO 9001:2000 at Metso Paper Service in Sundsvall. The investigation has been focused on implementation of the new method of work, Continuous improvements. The implementation has been studied in a case study with both a qualitative and quantitative method. Continuous Improvements is a way of working focused on continuously increasing the efficiency and having the purpose of achieving the formulated goals. This is often accomplished by the organisation carrying out the changing process to a great extent in small but efficient teams.
Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher
Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.
Optimal spelstrategi för yatzy
This report intends to analyze the difference between the original rules and a modification of the rules for the Scandinavian version of the world famous dice game yatzy (yahtzee). Several works are made previously existing strategies for yatzy and Yahtzee.The study was conducted using the optimal strategy calculated and implemented in the programming language Java. The execution of the application to create the file containing the optimal strategy was running on leased powerful servers from Amazon and took just over six hours each.A simulated player played 100,000 games based on the strategy, to obtain data which then was used to plot graphs and analyze the expected score and its standard deviation. The expected value (mean) and standard deviation of the score for the possibility of three or four throws were 233.00 ± 44.82 and 280.07 ± 41.25.In view of the results drawn the expected conclusion that the four possible throws provides increased probability of getting a high score, unlike the case where the player may only be able to throw the dice three times. The fact that the variance is lower in the case of four throw session is equivalent to that the likelihood to get close to the expected value increases..
Kvalitet på vägdata : inventering av skogsbilvägars standard samt jämförelser med lokal bedömning och SNVDB.
During 2006 SNVDB (the national road data base for forestry) is being introduced to Holmen Skog. This data base contains all information about Holmen Skogs road systems. The information will then be used in different kinds of optimisation models which only produce correct and reliable results if the input data are of the adequate quality.
Today there are reasons to believe that road data is of various qualities. The forest roads are often in a bad condition and have to be improved before a planned harvest. The cost of maintenance and construction of new roads is a large part of the total harvesting cost.
Konsulters arbete vid en ERP-implementation med fokus på användarna och de organisatoriska fördelarna
När organisationer implementerar ett nytt ERP-systemligger deras intresse påkonkurrensfördelar och ekonomiska vinster. Det fokuseras på vilka fördelar systemet kan georganisationeni form av snabbare ledtider, reducerade kostnader, bättre beslutsstöd och resursöversikt. Dessa konkreta fördelar ärävenlättare att hålla koll på och att mäta. Svårigheter finns i att hantera fördelar som systemet kan ge användarna. Implementation av ett nytt, verksamhetsövergripande, ERP-system kan påverka kärnprocesser, arbetsmönster och uppgifter.