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3622 Uppsatser om Implementation of accounting standard - Sida 49 av 242
Socialbidrag : Att vara fattig i Sverige
This essay analyses the national standard for maintenance aid and if it´s compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizen´s in Sweden change attitude to poverty and welfare contribution. Social- liberalism justifies social contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.
Rörelsens generativa kraft : Den kroppsliga rörelsen som varseblivningens möjlighetsbetingelse
The standard model concerning the relationship between perception and motility is linear and one-way. It depicts the flow between the two as moving from sensation to perception to representation to computation, and finally, to motility and action. According to this model, animal being is basically a bundle of reflexes. But what can correctly be considered a bundle of reflexes from a natural science point of view, doesn't necessarily have to be true. This conception does not take into consideration the more complex interactions between motility and perception that constitutes, or generates, animal and human beings.
Customer Relationship Management : Vad är de bakomliggande faktorerna till att olika företag misslyckas med CRM-implementering?
Syfte: Syftet med studien är att undersöka och analysera hur företag implementerar CRM i avsikt att identifiera de bakomliggande faktorerna till att företag misslyckas med en CRM implementering.Teorier: CRM som process, Implementeringsstrategier, ImplementeringsmodellMetod: Kvalitativ studie som består av fyra semi-strukturerade intervjuer med olika företag.Empiri: Består av fyra intervjuer med CRM-ansvariga från respektive företagSlutsats: Om företaget förstår och tar hänsyn till alla faser i CRM implementering, och generellt anser att alla faser är lika viktiga då alla delar går ihop, leder detta till en lyckad CRM implementering. De bakomliggande faktorerna till ett misslyckat CRM-implementering är i stort sett att företagen anser att en fas är viktigare än en annan fas, vilket leder till att företaget ned prioriterar andra faser som är väsentliga vid en implementering av CRM. .
Komponentavskrivning inom kommunal redovisning : Nytt explicit krav från och med år 2014
Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.
Motor till unikt luftvärmeväxlarsystem
Gtherm is an innovation company who has an unique air heat exchanger underdevelopment. The purpose of this thesis is to provide data of suitable motors for theheat exchanger and to find suitable motor suppliers.A motor specification was designed. It is an important basis for the search of suitablemotors. A compilation was made of nine motor suppliers and the suitable motorsfrom those. The compilation can be used by GTherm in their choice of suppliers andmotors.The compilation of the demands on the motor and analysis of suppliers indicated thatthere were no standard motors available to GTherms air heat exchanger.
Det är ju samma arbete fast annorlunda : marknadsmekanismers inverkan på hemtjänstpersonalens arbetssituation
Many organizational changes have been accomplished in elder care since the 1980's and many of those have been influenced by market mechanisms. The purpose of this study is to examine how the implementation of these market mechanisms has affected three important aspects in the work situation for personnel. These aspects are, demand, control and support. To attain the purpose of this study, five qualitative interviews with home care personnel have been carried out. The interview material has been analyzed and structured with the help of Karasek and Theorells demand-control-support model.
Standardiserande CAN drivrutiner
This master thesis project will describe and evaluate the interfaces between applications and Controller Area Network, CAN, interface boards from different manufacturers. The interfaces have corresponding functions but the usage of parameters is different. The simply communication of sending and receiving messages is more alike than the supplementary functions between the different interfaces. The CAN communication is more controlled by the CAN protocol and is therefore more alike. The evaluation shows differences and similarities between different interfaces and also difficulties and options to translate them.
Implementering av CAD-standard för presshärdningsverktyg genom Reuse Library i Teamcentermiljö
Gestamp HardTech AB, dotterbolag till Gestamp Automoción, har uppfunnit och utvecklat presshärdningstekniken. Gestamp HardTech tillverkar presshärdade delar och system till bilindustrin. Anläggningen ligger i Luleå och har idag ca 530 anställda. Avdelningen för verktygskonstruktion arbetar med en övergång från CAD-systemet I-DEAS/TDM till NX och Teamcenter. Övergången ses som en möjlighet att effektivisera och standardisera hanteringen av standardkomponenter.
Effektiv projektledning med standardverktyg, Går det? : MBA-uppsats med inriktning elektroniska affärer
AimThis paper has come about because of the author's own experience as a project manager at FMV. In various projects, I have wondered if there is a link between the programs and processes that I have to use in my daily work. Are these programs effective for managing projects and follow-up.MethodIn order to examine whether it is efficiently using standard software, I have asked a number of projects manager at FMV to respond to a questionnaire, the method is qualitative.AbstractEfficient project management will require a set of tools for planning, monitoring and evaluating. Often there is a demand for a comprehensive range of enterprise software applications and business solutions combined to one business solution. A relevant question is if it is possible to use standard software, i.e.
Samverkan eller motverkan? En studie om myndighetssamverkans konsekvenser för rättssäkerheten och barnperspektivet
Children that are taken care of for institutional care by the social services are unprivileged as a group. When society takes over the parenting role, it forces local governments and other accountable authorities to guarantee these children satisfactory support and good care according to each child's needs. The aim of this thesis is to analyze and discuss problems with implementation in policy processes when authorities incorporate. From the normative standpoint of legal security and the United Nations Children's Convention, this thesis investigates the consequences of interaction between two Swedish supervisory authorities for the social services: Socialstyrelsen and länsstyrelserna. To fulfill the aim I will investigate the approach taken by the authorities and the work division between Socialstyrelsen and länsstyrelserna.
Betydelsen av användarmedverkan vid implementering av IS
De flesta organisationer och privatpersoner använder någon form av informationssystem(IS). Målet med att implementera ett IS brukar ofta vara att förenkla och effektivisera enmänniskors arbetsuppgifter i en organisation. Det finns flertalet artiklar, böcker etc. somhävdar att användare och användarmedverkan är viktiga att integrera i implementationoch systemutvecklingsprojekt. Användarna är de som känner verksamheten och kanavgöra vilka funktioner i ett system som de verkligen har nytta av.
Ansvarsfördelning i teori och praktik. En implementeringsstudie av mottagandet av ensamkommande flyktingbarn i Sverige
This case study explores the question of implementation and steering in a society of governance. As an empirical example, a reform concerning the reception of separated refugee children in Sweden is used. As of the 1st of July 2006 the responsibility for providing housing for separated children lies with the local governments rather than with the Swedish Board of Migration, aiming to improve the children's situation. However, implementing this amendment has turned out to be a harder task than expected. Traditionally, the relationship between state and local actors is seen in terms of state steering or local self-government.
Implementering av entreprenöriellt lärande
The implementation problem refers to the situation when political decisions are not implemented as intended by the decision makers. In this thesis I examine how one part of the new school reform GY11 has been implemented in Social Science in high school in Sweden. The part that interests me is entrepreneurial learning. Using implementation theory, and the actor properties understand, can and will, as described by Lennart Lundquist, I have interviewed five high school Social Science teachers in Malmö and Lund. The result was that they all understood the concept of entrepreneurial learning.
Naturhänsyn på certifierade privata skogsfastigheter : en jämförelse i praktiken mellan FSC och PEFC i Sydsverige
Nature conservation on certified small private forest owners- a comparison
between the two certification systems FSC and PEFC in southern Sweden
Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.
Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?
This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.