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7071 Uppsatser om International Standards Organisation - Sida 11 av 472

A competitor?s reflections : reflections about competing in an international architectural competition: LE:NOTRE Student Competition - (re)discovering the emerald necklace of Colentina

In the profession of architects there is an element called architectural competitions, where several architects compete in submitting the best solution for a certain task. In this master?s thesis I am studying the competitor?s perspective of an international architectural competition, while at the same time gaining experiences for my future career as a landscape architect. The aim of this thesis is to through an introspection of my own process examine a competitors view of the international architectural competition and how to approach the difficulties concerning international competitions. Through that I hope obtain experience about the international competition as part of the profession of landscape architects and other involved professions. To examine a competitor?s reflection of an international competition, I entered and competed in LE:NOTRE Student Competition, a competition for students where the task was to develop 25 kilometers of complex urban periphery along a chain of natural and artificial lakes in Bucharest, Romania.

Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Harmoniseringen av redovisningen : IAS 39 ur bankers, myndigheters och redovisningskunnigas perspektiv

Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen. I juli 2002 antog Europaparlamentet och rådet en förordning om tillämpning av internationella redovisningsstandarder, IAS-förordningen. Sedan 1 januari, 2005 är det krav på att alla noterade europeiska företag i koncernredovisningen skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna.

Greetings from Karlstad : En marknadsföringsfilm för Karlstads universitet med syfte att locka internationella studenter

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

Flygvapnets Transformation : Fallstudie i flygutbildningens omtvistade placering

The transformation among armed forces in Europe is a consequence due to shifted security perspective and the growth of international security actors, such as NATO and the EU. Sweden has played an active role in EU to ensure its influence in forming the security policy for the organisation. Some studies mean it´s because of Sweden?s interest in strengthen EUs roll as a security actor they transformed their own armed forces to be able to take part in international operations. This transformation led to what can be called ?the Swedish defence dismantle? and some studies mean that it has led to the point where Sweden completely lacks the ability to defence themselves.The question is if the ambition to become an active member in these security organisations can explain all the decisions made throughout the Swedish defence-transformation, or if some decisions were made due to other factors?By studying the decision process leading up to the decision to locate the flight education to Malmen in Linköping this study seeks to answer why the decision was made.

A Good Education?: A descriptive study of the implementation of critical thinking, international cooperation and sustainable development in Gy11 and SAMSAM01b

This thesis provides a descriptive study from a pedagogic perspective that analyzesobjectives, directives and content related to the social science core class, SAMSAM01b, atGothenburg public high schools. The purpose is to further explore the role of education inrelation to global development and international relations. The study is built aroundcurriculum representation and course implementation of three aspects considered importantfor global development and knowledge of the operating environment: critical thinking,international cooperation and sustainable development. Knowledge theory and likemindedideas of what constitutes a good education form the core of the study?s theoreticalperspective.

Welcome to Stockholm? : En studie om destinationsmarknadsföring och exportmognad

An increasing global tourism offers great opportunities for Sweden as a tourist destination. However, an attractive destination requires competitive destination marketing strategies. Tourist destinations often include a complex network of stakeholders of small and large en-terprises that represent both the public and private sector. One condition for successful des-tination marketing is that all of these stakeholders collaborate in their marketing to create an integrated and powerful image. Another important aspect in terms of increasing the des-tinations competitiveness is that the local tourist companies are "export-oriented", in order to ensure that international tourists are looked after appropriately.This study has focused on the destination marketing of Stockholm.

Ändring av befintligt ridhus : Gävle Fältrittklubb

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

IAS 24, Upplysningar om närstående : Tillämpas standarden?

Vid ett möte i Lissabon år 2000 bestämdes att det fanns behov av att öka jämförbarheten mellan företags årsredovisningar i olika länder. Detta skulle åstadkommas genom att företag inom EU skulle bli tvungna att följa samma redovisningsstandarder vid upprättande av sina årsredovisningar. Som följd av detta blev IFRS/IAS(International Financial Reporting Standards/International Accounting Standards) år 2005 tvingande för alla börsnoteradeföretag i Sverige. I denna uppsats har vi valt att studera en del i denna standard nämligen IAS 24, Upplysningar om närstående.Med en närstående relation menas en part som, direkt eller indirekt, har betydande eller bestämmande inflytande över ett företag. Med detta menas att parten kan påverka ett företags finansiella och operativa strategier.

Hållbarhetsredovisning enligt GRI:s riktlinjer : En studie av två svenska statliga företag

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.

Utveckling av OBD-II-gränssnitt för fjärrdiagnostik av fordon

This Master Thesis documents the development of an On Board Diagnosis (OBD-II) interface for remote diagnosis of vehicles. The Master Thesis is part of a project at the company Wayfinder Systems in Lund. The purpose of this thesis was to design a scantool that communicates with a vehicle through its OBD-II port using relevant standards. In order to make the OBD-II interface development easier, a car simulator was first built. Both the car simulator and the OBD-II interface were implemented using a linux computer running a C-program with serial communication with an external electrical interface.

Trafficking/människohandel : En människas egentliga värde

With focal point on the national directions, created by Länsstyrelsen (Swedish county administration) in cooperation with National Method support against Trafficking (NMT), this paper aims to depict the phenomena trafficking and also portray the concurrent counteracting against trafficking in Sweden that authorities exert. All involved participants in this mechanism have their particular remit and their ability to interact is hence of utmost significance.In order to fully comprehend and be able to analyze these unified operative execution-elements and processes in Sweden we also have to understand what is proceeding in the international arena. The organized crime-combine is not restrained by boundaries and continuously develop and refine methods in sexual trafficking, that has grown into an expanding multibillion industry. International counteracting is consequently a worldwide existing matter of utmost interest. Therefore we will also, in our report, present international machines such as International Organization for Migration (IOM).In regard to the proceedings in the international arena, concerning empirical and methodical techniques and information of research findings, the International Organization for Migration (IOM) occupies the leading place in the analysis.The main focus, the cornerstone of this paper, is an inquiry into the formerly relatively unknown and unexplored aspects of what happens to individuals who have been subjected to sexual trafficking in Sweden after governmental intervention implicating forced re-allocation to the country-of-origin.

Guide till upprättande av säkerhetshandbok

This Projects goal was to develop a manual, which was to be used as help for a fishing company in the making of an SMS (Safety Management System). The manual was going to follow the guidelines presented by the IMO (International Maritime Organisation) and the Swedish Transport Agency. The projects client was a smaller fishing company that was about to build a fishing vessel.The work has been carried out as a project, it was finished within the schedule and the client was most satisfied with the result. The client has used the manual in the making of the Safety Booklet (SMS) and they are now certified according to the rules of the Swedish Transport Agency..

Medsittning, ett verktyg i en lärande organisation

Att vara en lärande organisation är inget man blir klar med, det är istället ett förhållningssätt och arbete man ständigt jobbar med. Migrationsverket är en organisation som strävar efter att vara en lärande organisation, ett av verktygen som används är den så kallade medsittningen. I denna studie sökte jag efter medarbetares upplevelser av detta verktyg. Syftet var att öka kunskapen om faktorer som har betydelse för kontinuitet i lärande inom en organisation som strävar efter att vara en lärande organisation. Jag har utgått från Peter Senges teori om fem discipliner för en lärande organisation.

IAS och beskattning : tillämpning av internationella redovisningsstandarder i ett skatteperspektiv

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

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