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9902 Uppsatser om Management accounting systems - Sida 31 av 661

Phenotyping of Bali cattle and interviewing farmers in Indonesia - a minor field study

Among the Indigenous cattle breeds in Indonesia, the Bali cattle is the most preferred by small farmers. The Bali cattle is a beef breed, and is considered to have several advantageous characteristics and to be well adapted to the country?s harsh environmental tropical conditions with drought and rain. The main aim of this project was to phenotype of Bali cattle from different locations in order to identify and document diversity within the Bali cattle breed based on their observable characteristics, to compare cattle from different areas and production systems to see the effect of management on phenotype. In this study, 107 cows and bulls of the breed Bali cattle, from Kalimantan, Sumatra, Lombok and Bali were phenotyped.

Från ord till (e-)handling : - Integration av e-handelssystemi SiteVision

The client, Senselogic, had noticed an increased demand for an e-commerce system integrated into its product, SiteVision, something that did not previously exist. Senselogic wanted to integrate a third-party system to manage e-commerce. The problem was that there were very many e-commerce solutions to choose from. In order to select the best system it was necessary to evaluate the e-commerce systems and compare them to each other. To identify the elements that has to be included in an e-commerce system a study of literature was conducted.

Möjlig efterträdare till skolflygplan SK 60

The SK 60 Aircraft has been a workhorse for the Air Force?s training of future pilots since the late 1960s. The aging SK60 aircraft is going out of style, and the system has merely a few years of total running time left. A replacement for the SK 60 needs to be implemented in the coming years, and the Armes Forces Flying School has been commissioned to conduct flight tests on suitable replacement systems. This study will conduct a system analysis of two aircrafts mentioned in the Flying Schools report.

Omkonstruktion av främre låsring på högtrycksrotorn i RM12

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Faveo Project Management Tool : Framtagning av verktyg för projektstyrning

There are several Project Management Softwares onthe market today. These tools are powerful andextensive to the degree they become too timeconsumingand complex and therefore often defeatits original purpose. This is the case especiallywhen the project manager is inexperienced and/orthe scope of the project is moderate.The purpose of this thesis arose from this context,there seems to be a gap between a home-made MSExcel spread sheet and the advanced softwaresavailable. The thesis and the product has beendeveloped in alliance with Faveo ProjectManagement with the shared goal to create a toolwhich is easy to use but still covers the essentialareas of project management theory. The tool willbe used internally by Faveo-employees as well asexternally together with Faveo?s clients in aneducational purpose.

K2-regelverket : En empirisk studie om varför företag inte väljer att tillämpa BFNAR 2008:1.

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

Energieffektivisering i flerbostadshus : Undersökning av lönsamheten med energieffektivare ventilation

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Att klassificera arkeologi: En komparativ studie av tre klassifikationssystem

The purpose of this Masters thesis is to compare classification codes and feature headings of three different universal classification schemes SAB, UDC and DDC, when classifying archaeological literature. The aim is to determine whether a subject analysis of a title generates similar feature headings in the three systems, and to find positive and negative things about each system from an archaeological point of view. The comparison and the analysis of the 22 chosen archaeological monographs showed that the subject analysis of the titles didnt always generate similar feature headings. This could depend on several things, for example different interpretations of the subject analysis of a document, less knowledge about the system and/or the subject, or the fact that its not the same classifier that creates the codes. The study also showed that the different classification systems did treat the subject archaeology a bit differently, and that its difficult to say that one of them is better for classifying archaeological literature.

Vad styr nedskrivningen av goodwill i svenska hälsovårdsbolag

Bakgrund och problem: Goodwill är ett aktuellt ämne som många studier grundas på. Sedan införandet av IFRS har goodwillposten i svenska bolags balansräkningar ökat exponentiellt. Varför är det på det här sättet? Vad ligger bakom avsaknaden av nedskrivningar? Syfte: Vårt syfte är att analysera svenska bolags goodwillpost för att ta reda på vilka faktorer som driver nedskrivningar av goodwill och hur bolagens ägare skyddar sig mot earnings management.Studieunderlag: För att undersöka vårt syfte kommer denna rapport undersöka hälsovårdsbolag som är noterade på Nasdaq OMX Stockholms Large Cap-, Mid Cap- och Small Caplista. De år som kommer behandlas är från de nya reglerna trädde i kraft fram till den senast publicerade årsredovisningen (2005 - 2013).

Kontrollreducering av mätmaskinsoperation : TEC Assy PW2000, Volvo Aero Corporation, avd. 9856

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Produktionsteknisk manual, nybilsprojekt : karossfabriken Saab Automobile AB

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Quickrelease

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Elförsörjningen i det hållbara samhället

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Solenergisystem i Hammarby Sjöstad

Problems with the current energy system, which partially relies on non-renewable fuels, are increasingly recognized. Emissions of greenhouse gases from fossil fuels may speed up global warming, which in turn leads to a number of negative consequences. Nuclear energy is risky and relies on consumption of a scarce resource. This leads to a demand of renewable energy that is also economically feasible. One possible renewable source of energy is solar energy.

Redovisningens värderelevans av fritt kassaflöde : för den svenska aktiemarknaden

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

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