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1210 Uppsatser om Integrated reporting - Sida 46 av 81

IFRS 2005 : Övergången till IFRS i små svenska börsnoterade bolag

Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005. Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas. Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor.

Automatisk lockmekanism : från idé till prototyp

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

Det nya verktyget : En undersökning av förskollärares upplevelser med surfplattan

The aim of this thesis is to study preschool-teachers? experiences from using the computertablet as a tool for learning and teaching, in order to gain knowledge of how the integrationalprocess of information and communications technology (ICT) in preschool has progressedsince its instatement. The background that caused interest to make this study was the rapidprogression of the use of ICT-tools in childrens? everyday lives and the troubles that havesurrounded the process of integrating these tools into preschool-practices. The theoreticalbasis for the analysis of the research lies within the socio-cultural perspective.

Rektor och skolbiblioteket ? en kvalitativ studie av rektorers syn på sin betydelse för skolbibliotekets pedagogiska roll

The aim of this Bachelor´s thesis is to contribute to theunderstanding of the headmaster´s view of his role when it comes to developing the school library and in particular the work of integrating the library into the teaching. The basis is three questions: What views do the headmasters express regarding the libraries´ main functions? What views do the headmasters express regarding their own importance for the school libraries´ pedagogical role? How do the headmasters regard the interaction between teachers and librarians, as to how the interaction works? To get answers to these questions we conducted semi-structured interviews with headmasters of secondary schools. As a theoretical starting point, we used our own taxonomy for headmasters. The basis of our taxonomy are from the points by the ?Svenska biblioteksföreningen? and ?Kungliga biblioteket?, which together form a description of a school library integrated in the school curricula.

Instagram - En kvantitativ jämförelse mellan två kommunikationsstrategier, Mika Nordin & Flora Berglund

Social media today is a current topic, it has developed fast and continues to spread in a fast moving pace. Recent trends states that social media becomes more integrated into peoples personal lives. This essay deals with the subject area social media, focusing on the channel Instagram. The topic is chosen because of it´s popularity in today's digital communications landscape, and also keeping in mind that there is a great lack of previous studies on the subject. The purpose of this paper is to provide insights into how companies should handle images on the social media channel Instagram by testing two different strategies against each other.

Frekvens och spanningsskalning i en inbyggd mikroprocessor; for att mojliggora implementationen av schemalaggning med stod for dynamisk frekvens- och spanningsreglering for energihantering.

Minimizing power consumption is a critical part of many embedded design projects. Thechallenge is to limit the power consumption of the system and at the same time providesatisfactory service to the user. With regards to microprocessors, the main way of limiting powerconsumption during program execution is to adjust the frequency and the voltage at which theprocessor operates.To enable the implementation of real-time scheduling with support for dynamic voltage andfrequency scaling, an exhaustive study of the Freescale i.MX31 embedded microprocessor isperformed. Specifically, the power consumption relationship to all relevant frequency andvoltage settings is investigated. In addition, to enable frequency and voltage scaling in a real-timeenvironment, a complete timing analysis of proposed voltage and frequency scaling methods isperformed and their suitability for use in real-time systems is evaluated.To integrate voltage and frequency scaling capability into OSE RTOS, a software module hasbeen developed for this operating system.

Anpassningar till standardisering inom Software Configuration Management : En fallstudie om standardisering inom mjukvarukonfigurationshantering

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

Miljövärdering av resurssnål betong med införande i BIM

This thesis aims to illustrate how environmental impact can be reduced, through the use of lean concrete. It also illustrates how environmental data can be applied to a house through implementation with BIM. In this study a unique concrete structure developed by Swedish Cement and Concrete Research Institute is assessed for environmental impact, by calculating the carbon dioxide equivalents using LCA methodology. The construction is a sandwich element where the concrete is made ??up of three layers.

Opportunistisk justering av diskonteringsräntorvid nedskrivningsprövning av goodwill : En studie av skillnader mellan företags redovisade diskonteringsräntor och teoretiskt framräknade diskonteringsräntor

Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.

Miljöredovisning : En studie kring varför börsnoterade företag som associeras med en betydande miljöpåverkan väljer att redovisa på ett visst sätt

Bakgrund:Miljöredovisningen är ett sätt för företagen att beskriva sitt miljöarbete. Den har fått allt större betydelse för företagen i takt med att miljöfrågorna blivit allt viktigare hos intressenter och allmänheten. Det gäller för företagen att visa att man tar ett miljö- och samhällsansvar för att skapa trovärdighet och förtroende i samhället.  Syfte:                                 Att ge läsaren en bild över hur och varför miljöredovisningen ser ut som den gör och vad företagen, som associeras med betydande miljöpåverkan, väljer att fokusera på i sina miljöredovisningar. Metod:                              En kvalitativ studie som grundar sig i legitimitetsteorin och institutionell teori har utförts. Vi har undersökt litteratur, vetenskapliga artiklar, miljöredovisningar samt fört intervjuer med personer som har behörig kompetens.  Slutsats:                            Studien visar på hur viktig miljöredovisningen är för företagen som associeras med betydande miljöpåverkan.

En främjande och öppen verksamhet En studie av det integrerade biblioteket och den öppna förskolan på Kristineberg i Borås

This master thesis is an attempt to study the joint-use solutions between the public library and the public preschool in the local district Kristineberg in the community of Borås. The two main questions are; what kind of joint-use library is the activity at Kristineberg? What kind of advantages and disadvantages do the actors experience from the joint-use activity at Kristineberg? The analysis is based upon the interviews with eight informants with different connections to the joint-use library and public preschool. I also use documental analysis and literature studies. Relevant theories, such as Andersson´s and Skot-Hansen´s analysis of the role of the public library and Bundys, Imhoff´s and Dornseif´s theories about joint-use libraries are presented and later used in the analysis.

Design- och marknadsundersökning av en applikation för smartphone

?Medicines are available in different forms and often have different types of compound components. More and more drugs are found on the market. This means that professionals who handle different medicines must have access to more and more information.The information available includes information about side effects, active substances, interactions and pill identification. You may want to access different information, depending on your profession.

Pandemin som hotar Sverige : En undersökning av hur risken för svininfluensan framställs i kvart-i-fem-ekot.

The aim of this thesis has been to examine how the risk for the swine flu was represented in the Swedish Radio news broadcast Ekot 16.45 during different phases of the pandemic in 2009. We wanted to study how the risk was described in different discourses and periods? Were the participants in the reporting calming or warning the listeners in relations to different aspects of the swine flu? What consequences for the community were reported in the broadcasting?To find the answers to our questions, we analysed 13 features about the swine flu broadcasted in Ekot?s main news broadcast Ekot 16.45. We used critical discourse analysis inspired by Norman Fairclough.We identified four types of discourses in our text, a journalistic discourse, a medical discourse, a nationalistic discourse and an authority discourse. The main discourse was the medical one.

I ETT ANNAT UNIVERSUM - Efterlikning och förändring i alternativt universum-fan fiction baserad på Twilight-sagan

The purpose of this paper is to illustrate how librarians andteachers work together and with the help of other researchtry to understand what influences this cooperation. The studyis based on the following questions:1. These two professional groups have differentprofessional identities and work in two differentprofessional cultures. How does this affect theircooperation?2.

Sökstilar och känslor ? en studie om informationssökningsprocessen i skolan

The aim of this master?s thesis is in part to investigate how pupils act and experience their information seeking in connection with a school task, and in part to identify which factors influence the information process. The essay?s theoretical framework is based upon Carol C. Kuhlthau?s model of the process of information seeking where actions, thoughts and feelings are regarded as integrated parts.

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