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3622 Uppsatser om Implementation of accounting standard - Sida 51 av 242
SAMVERKAN STÅL/BETONG : Kontroll av kapacitet hos blockankare i Connector Samverkansbalk
In April 2007 we contacted Lennart Augustsson at Designpartners AB in Västerås. He came up with the idea to investigate and evaluate their construction of a interaction beam, CSB-beam. CSB is short for Connector Interaction beam. The beam is based on a horizontal C-profile of high-tensile steel and in the bottom of the profile are vertical flat bar welded so called block connectors. These block anchorsare also made of hightensilesteel.
Konstruktion och utformning av skydd till spolverk
This thesis has been carried out in cooperation with Burseryds Bruk AB.Burseryds Bruk is a company that manufactures steel strapping. The thesis isabout developing a concept of protection that should be used to protect theoperators from the rotating parts of the machinery lines. The aim of the projectwas to improve work safety for operators working at the machines by producing aconcept for a protective device. The project's first part was based on ergonomic data collection methods tounderstand the operations performed on the machine and the hazard occurringduring the process. The methods used to collect data were, interviews,observations and questionnaires with the operators of the company. This was thenused to make the ergonomic analyzes hierarchical task analysis and link analysis. The data collected from the company's operators was used create 10 conceptswhich were then evaluated.
Time Machine Computing for Media Improvisation
C3LOOPS is an application for DJs and VJs based on surface interaction. A system is said to be based on surface interaction if it presents content on a two dimensional, endless surface that a user navigates through zoom, pan and incremental text filtering where processing is tightly coupled with the content without breaking the workflow. C3LOOPS is designed to encourage improvisation and collaboration. During improvisation changes occur rapidly. Allowing navigation through time as well as the two spatial dimensions of an interaction surface the possibility of unlimited undo operations opens up.
Analys ac konstruktionsprocessen inom FTC
This thesis work was made to optimize the writing of the construction specificationsat FKA. These construction specifications are created before each plant modificationsthat is started because requirements from the Swedish radiation safety authority(SSM) and internally on Forsmarks nuclear group as constructions / implementationdocumentationThe study was done through seven interviews of two people at three different groupsinvolved in the construction specification and an interview from the group accreditedverification. The four selected groups were selected through an extensive analyticalwork resulted in an elimination matrix where these four groups was considered to bemost involved with the construction specification.The questions asked to these individuals were based on the instructions and sampletext that are described in the construction specification. To ensure the quality of thethesis were to limit itself to the chapters that were considered most relevant toimprove. The analysis revealed a number of points that should be improved, partlyinto the routines when writing the construction specification and when ether sampletext or suggestions should be changed and complemented.
Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter
Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.
Jämförelse av klientlösningar
In this report I have made various comparisons between different client solutions; a standard client solution (PC-server), to use as a comparison and look at various differences in costs against the other client solutions that I have compared, which is Windows Thin PC, Dell Wyse, Red Hat Enterprise Virtualization and FSData terminal server/thin clients. All these solutions require a form of server to work against, which also the standard solution uses, but the main difference is that most of the data and computing power is on the server instead of the client.Window Thin PC, Dell Wyse, Red Hat EV and FSData all use some kind of thin client as hardware. Some of the main differences is that Windows Thin PC can be installed on almost any hardware. Dell Wyse is a special hardware group from Dell, that uses its own proprietary software, and Red Hat EV which is based on linux, is the cheapest option where the only cost is for support. FSData terminal server/thin client use as the name suggest a terminal server and a form of thin client to connect to it, the solution essentially means that your rent the complete hardware from FSData.The comparisons are made with the view of different scenarios based of the number of clients, where costs and licenses, as well as time spent on installation, upgrades, monitoring and managing are some of the main points raised..
Fullkontakt eller glappkontakt? : En jämförande studie om regelverket för revisorns oberoende
The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.
ETT POLICYDOKUMENTS UPPGÅNG OCH (UT)FALL - En studie om hur styrning och autonomi inverkar vid implementering inom kommunal förvaltning.
The purpose of this essay was to study the implementation of a policy document, which concerns questions of integration, in a municipality with an indirect government. I have especially focused on issues regarding how civil servants describe the usage of a specific policy document and to what extent their autonomy and the indirect government have had an impact on implementation, and to what extent signals from surrounding institutions have had an impact on the creation of the policy document. The study was based on qualitative interviews in groups, pairs and with single individuals with twenty-seven civil servants and politicians working with issues concerning the specific policy document.One of the conclusions of my study is that the reason for producing the document in the first place is that the municipality as an organization strives to acquire a sense of legitimacy. The intentions of the document have only partly been implemented by the civil servants and politicians, since the document is not used in their daily work. Here, their autonomy has played an important part, as the choice to not use the document is the servants' own.
En fjärran framtid : införande av digital teknik i gruvor
Traditionally, mining has been performed mechanically with implementation ofyesterdays (and older) data. Several mining companies have started to useautonomous technology and robotics in the production areas although the harshmining environments make it unsuitable for today's electronic equipment. Despite allthe obstacles along the way of digitization, there seems to be no end in sight as thisdevelopment continues. This thesis focuses on what the mining industry is aiming forand why the mining companies are interested in these technologies. The actors of themining industry can be found to have a vision for the future mine, a production with ahigher degree of digitization and resemblances to a factory.
Ekonomiska konsekvenser av variation islaktvikt hos slaktgrisar
At present, the Swedish pig industry is in transition. Prices have been low, but feed prices have increased. Therefore, many pig producers have stopped their production. Producers that lack an integrated production may contract piglet?s producers, or may use the mediation services that slaughterhouses provide.
Customer Relationship Management : En studie om hur företag arbetar med CRM och orsaker till misslyckade implementeringsförsök
In relation to the paradigm shift that took place between the marketing mix and relationship marketing, and the emergence of information technology in the 90:s, the Customer Relationship Management (CRM) has become a frequently used concept in marketing. Most definitions and approaches have been generated from previous studies, but the concept is still criticized for the number of failed implementation attempts. Along a discussion of the area has an elaborate theoretical foundation remained as the foundation for the study development and utilized in all the sections of the study. The study, with help from Gartner's eight building blocks of CRM, focus on how Swedish medium and large companies work with CRM, and if this is an indicator of the number of failed implementation attempts. The survey consists of two approaches, qualitative and quantitative, to provide both depth and generalizability of the study.
Skötsel av ekholmar och eftersatta ekbestånd på låga boniteter : en fallstudie
This case study is made on assignment of Södra, region Öst, as a part of a campaign
promoting more active management of the oak forests in the region.
Hardwood trees of good quality, especially oak, has a high value due to that the sawn
material is highly estimated by the market. It is important that the Swedish oak forests
are managed in a proper way in order to meet the future demand. Södra has therefore
decided to increase the focus on oak in the Kalmar region and they would like to find
out if continues cover forestry (CCF) under certain conditions can be an appropriate
management model. The motive is to make use of the existing oak forests more
efficient, not just considering well managed forests but also the more neglected oak
forests, on poorer soils. Thus, the objective for this study is to examine if CCF is
appropriate method in the three stand types; broadleaved mixtures oak forest, oak islet,
and oak/spruce forest.
Existing management models were surveyed in the literature.
Tolkningen utav asylutredningsmetodik : Är asylhandläggares tolkning utav asylutredningar för sexuell läggning lika?
The purpose of this study was to analyze the level of the uniform way of interpretation from the Swedish asylum officers at the Swedish Migration Board, of asylum investigations for asylum seekers who claim sexual orientation as reason of refuge. The interviews with the officers were analyzed in relation to the policy document with investigation- guidelines and methodology.The results of the study showed that there was a uniform way to conduct asylum investigations and interpret the policy document, this despite that the document was found to be ambiguous in certain aspects. The uniform interpretation of the asylum officers was explained by the knowledge and understanding that exists within institutional organizations. This because the asylum officers at the Swedish Migration Board might have similar experience, knowledge and also the demands related to asylum investigations.The uniform interpretation demonstrated a strong similar common understanding of investigative work within the agency. This suggests a certainty that the investigations are carried out in a similar way regardless of which asylum officer within the institution conducting the investigation which indicates a well-functioning ?rule of law? for the asylum seekers. .
Ninon : Förslag till implementation av MongoDB och REST-API
Målet med detta projekt har varit att, till en ny digital handelsplats, ge ett förslag till en implementation av MongoDB, med tillhörande REST-API, för hantering av användar- och annonsdata. Förslaget ska innebära en prestandaeffektiv och säker databas med möjlighet till framtida skalning, tillsammans med ett API för klientkommunikation med hantering av relevanta förfrågningar mot databasen. Prestandan av databasen handlar främst om att i förslaget ange vilka olika former av indexering som bör implementeras, tillsammans med ett förslag till relationsmodell, och vad detta ger för positiva och negativa effekter på systemet. Denna prestanda bör även återspeglas till största möjliga mån i API:et genom att utnyttja den indexering som väljs på bästa sätt. Säkerhet och skalning diskuteras under arbetet för att ge ett förslag på hur detta bäst hanteras för minimera riskerna för dataförlust, samt minimera nedtiden av databasen vid en eventuell framtida skalning.
Selektivbedömning för en 690V fördelning på SCA Edet Bruk
Examensarbetet visar en selektivbedömning för lågspänningställverk T15 på SCA Edet bruk. Ställverket har ett 40 tal motordrifter och matas av en 690V transformator på 3,5MVA. Grundprinciper för de vanligaste lågspänningsskydden presenteras samt mer specifika detaljer om installerade skydd i aktuellt ställverk. Olika typer av selektivitet är kortfattat presenterat i rapporten. Vid beräkning och dokumentering med hjälp av datorprogrammet Febdok visade det sig att installerade skydd inte fanns med i programmets skyddsregister.