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3818 Uppsatser om Municipal annual report - Sida 62 av 255

Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Wolf movement patterns and the distribution of moose kills : implications for human harvest?

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

Utvärdering av den upplevda användbarheten hos CySeMoL och EAAT med hjälp av ramverk för ändamålet och ISO/IEC 25010:2011

This report describes a study aimed at uncovering flaws and finding potential improvements from when the modelling tool EAAT is used in conjunction with the modelling language CySeMoL. The study was performed by developing a framework and applying it on CySeMoL and EAAT in real life context networks.The framework was developed in order to increase the number of flaws uncovered as well as gather potential improvements to both EAAT and CySeMoL. The basis of the framework is a modified version of the Quality in use model from ISO/IEC 25010:2011 standard. Upon the characteristics and sub characteristics of this modified model different values for measuring usability where attached. The purpose of these values is to measure usability from the perspectives of both creating and interpreting models.

Anbudskalkyl mer användbar i byggprocessen

This report is written for a consultant networking company with the purpose to review the development ofthe company's remote connections from a user friendly and security perspective.This includes an investigation of the possibilities to consolidate existing authentication methods foraccessing customers. The problem lies in the amount of methods being used. Through case study wefound that smart cards, SMS-service, software and hardware tokens exist.The only method feasible from a security perspective is smart cards. Since the method is not commonlyused by the company's customers a standardization of it would be counterproductive.Also, the purpose of this report is to investigate how the ongoing internal development of the remoteconnection will affect the company's clients. Within this framework we have also verified a designsuggestion.We interpret, after the completion of the case study, that the internal development of the remoteconnection is marginally affected by legal perspectives.

Alternativ uppvärmning av reningsverket på Utö - En studie av energibesparingsmöjligheterna i syfte att minska uppvärmningskostnaderna

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

Produktivitetsförbättringar : - förhöjning av produktiviteten vid mekanisk verkstad genom förkortade transportsträckor och standardiserad bearbetning

The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.

Z Excursion : Spel-bidrag till Swedish Game Awards

This report describes my degree project. For my degree project I made a demo for a game idea that I've developed, and implemented for use with Xbox 360. The idea was about converting the feeling and gameplay of old 2D side-scrolling platform games into 3D, viewed from a first-person perspective. The Xbox 360 version of the demo was also submitted for the game competition Swedish Game Awards. In the report, I explain this idea more extensive, what software I used to implement it, and how I implemented it. Finally, at the end I clarify the results and discuss fulfilled tasks and future improvements.

Göteborgs konstmuseibibliotek : En skildring av bibliotekets historia till och med 1939

The subject of this thesis is the history of the library at The Göteborg Museum of Art. The aim of the thesis is to depict and analyze the emergence and the expansion of the library?s holdings until 1939. To fulfill the aim, two questions are asked. The first question is: Is it possible to argue that the library?s holdings were collected to document the entire world of art? The question is formulated in relation to a comment by Susan Wyngaard.

Höghus : En alternativ lösning på vår snabba stadsexpansion

Uppsala like many other Swedish cities is affected by heavy housing shortage, in terms of too few existing flats and residents within the city limits. Every semester thousands of new students are facing the same problems of finding themselves adequate accommodation. The waiting lists for flats and student-dorms are getting longer for each year, and the situation is just getting worse. Simultaneously, Uppsala?s ambition is to increase its population and expand as a Swedish metropolitan, according to the Swedish governmental environment goals. This paper investigates and analyses the possibilities of expanding a city?s population by building high-rise buildings.

Lingvistik och användbarhet i sökmotorer

This is a master thesis from Uppsala University in collaboration with B Locket AB (more known as www.blocket.se). B Locket AB is a large ad-company from Sweden, located in Stockholm.Search engines on the market today are becoming more and more complex. When they were first introduced, they only had one function and that was to produce search results containing the string that the user had typed. Today, users want it to be able to spellcheck, produce more results and sort search results on specific fields as well. Preferably, all these features should not affect the performance as a whole.The reason to why these demands have come up is that users are getting more and more used to internet services as a whole and they want everything to be as easy as possible.The user ability has become a substantially more important area in the computer industry and this needs to be taken into account when it comes to B Locket AB and its search engine.

Kommunal demokrati och medborgarinflytande i ett samhälle i förändring

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

Cementstabilisering av Biltemas andra lagerbyggnad i Halmstad

This is a technical report about cement stabilization in general and the stabilizationprocess during the construction of a warehouse in Halmstad, Sweden in particular and iswritten at the section for economy and technology at Halmstad University incollaboration with NCC Anläggning.NCC encountered variations in compression strength in the stabilized material on the firstwarehouse that they constructed for the company Biltema. In our report we used thestabilization process of the second warehouse for the same company as a reference todetermine what could be done to get a more homogeneous result for future projects.We also looked in to what testing method is the most suitable to determine the result ofthe stabilization.After interviews with people involved in the process and visits on the work site we havecome to the conclusion that the most probable cause to the variations in compressionstrength is segregation in the ballast material. This segregation can occur in severaldifferent occasions in the process such as during the production, transportation andhandling on the work site.Other causes for the variation can be improper compaction, overlapping stabilization insome places and different duration of hardening of the samples that are tested.The best way to do in situ test of the stabilized material is to do seismic investigations asthose are non-destructive tests in comparison to taking core samples and you can discoverany cracks or air bubbles in the material..

Från organisationsteori till MTO-analys? : -en fallstudie om fyra chefers arbetssituation

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

OLED : Evaluation and clarification of the new Organic Light Emitting Display technology

Organic Light Emitting Displays (OLEDs) are a new type of thin emissive displays predicted to possess superior properties to existing techniques e.g. Liquid Crystal Display (LCD). The main advantages are low power consumption and a thin display structure. This report contains an explanation of the emissive OLED technology, its functionality and the physics of the organic layer structure in an OLED. The technology is described with respect to the two classes of organic materials used in displays, small molecules and conjugated polymers.

?Om en pojke har klänning går jag bara förbi och därifrån? ? En studie om könsmönster i förskolan med avstamp inom etnografi

BAKGRUND: I bakgrunden skriver vi om konventionen om barns rättigheter samtstyrdokumentens mål för jämställdhet mellan könen. I detta avsnitt beskrivs också denormer som finns i samhället för män och kvinnor. Vi diskuterar flickors och pojkars lekoch hur denna kan påverkas i den samhälliga kontexten, hur genus framträder i barnsskapande samt könsskillnader med fokus på utrymme och uppmärksamhet i barngruppen.SYFTE: Vi vill undersöka hur barnen på en förskoleavdelning uttrycker sig runtkönsroller och hur dessa tar sig utryck i leken och den dagliga verksamheten. Vi kommeräven i viss mån att studera pedagogernas påverkan på barnen när det gäller könsroller.METOD: Vi har använt oss av metoderna observation, intervju och self report.Observation och intervju i form av informella samtal genomfördes i hela barngruppenmedan self report och de formella samtalen genomfördes med tio barn.RESULTAT: Studien visar att pojkar och flickor i stor utsträckning leker med olika sakerberoende på könstillhörighet samt att de säger sig tycka om olika lekmaterial och lekar.Resultatet visar vidare att barnen ofta leker i könshomogena grupper. Vi observerade attnågra pojkar tog stor plats vid samlingssituationer.

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