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2576 Uppsatser om Open Book 6 Accounting - Sida 18 av 172
Open source site survey-mjukvara : utvärdering av stöd för att bygga trådlösa nätverk
Målet med detta arbete är att utveckla och utvärdera ett shadergrafsystem med stöd för ?era shaderspråk. Fokus ligger på implementationen av en prototyp och hur dess delar fungerar. Prototypen utvärderas med hjälp av ett par experiment för att se hur användbart systemet för datorspel. Experimenten visar att systemet kan användas istället för traditionellt handskrivna shaders och på så vis avlasta programmerare och ge mer kontroll till gra?ker..
En filantrop måste ha långa armar ? Ett undersökande arbete om att illustrera svåra ord
A philanthropist needs long arms- An investigation on how to illustrate difficult wordsThe feeling of not understanding all the words that I read made me initiate the project of investigating the capacity of drawn images to increase the understanding of difficult words. I?ve been working with my own personal understanding and skills in illustration.My aim was to reflect on the function, composition and manner of my illustrations. I wanted the images to be clear enough to explain and function as a help for memorizing the words but also open enough to give them a new dimension. One of my conclutions is that my way of changing the original shape of a body in my drawings, by giving it new functions such as longer arms, helps me to explain the words clearer and deeper.
Revision av gränsvärdena - En studie om hur svenska revisions- och redovisningsbyråer skulle påverkas av tillämpning av EU-direktivens maximala gränsvärden för revisionsundantag
Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.
Den optimala kombinationen : En undersökning av småföretagarnas preferenser vad gäller olika kombinationerav attribut relaterade till revisions- och redovisningstjänster
Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.
Hur definierar och presenterar folkbiblioteken e-böcker på sina webbplatser? En innehållsanalys av folkbibliotekens webbplatser 2014
The purpose of this thesis is to see how the Swedish public libraries present e-books on their website. This study has tried to answer the following questions:1. How do the public libraries construct their definitions of the word e-book, and what patterns are there in the definitions?2. How is the e-book definition presented in the context of the public library websites?This study has formulated its own theoretical framework in regards to how you can categorize definitions in four different categories to help see the way a definition is constructed.
Att vara boknörd - identitetsskapande i ungdomars bokbloggar
The purpose of this study is to analyze how the blog as an arena is being used by youngpeople to discuss and reflect on reading and literature, and what purpose the blog as an arenahas for them in the forming of identity. The method used in this study is qualitative contentanalysis. Prior research is divided into two themes: young people?s reading, and young peoplein group constellations in and outside of the blogosphere. The theoretical framework is madeup of Louise M.
Verksamhetsstyrning : en fallstudie av en revisionsbyrås anpassning och förväntningar vid avskaffandet av revisionsplikten
This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.
Bortom ?könet?? : om Simones förvandling, avslöjande och återställande i Ulf Starks Dårfinkar & dönickar (1984)
The aim of this paper is to analyse how subject, gender and sexuality is constructed in the book Dårfinkar & dönickar (1984), by Ulf Stark. In relation to this I have also analysed how the main character, Simone, develops from being a child into becoming a teenager.Queertheory is the theoretical basis of this paper. Queer theory questions heteronormativity and aims to dissolve conceptions and notions that function in an excluding and limiting way. Queer theory also questions conceptions that seem obvious and/or natural, for example ?woman?/?man? and ?homo-/heterosexuality?.I have chosen to focus the analysis on a number key events in the book and they are categorised according to Tiina Rosenberg`s three dramaturgic concepts: transformation, unveiling and restoration.
Redovisningskonsekvenser vid förändringen av pensionsredovisningen
AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.
Alla vägar leder till fantasy: en studie av hur fantasyläsande BHS-studenter går tillväga för att få tag på skönlitteratur
Fantasy literature has a rather strong position in countries with an English-speaking population but not in Sweden. The supply of fantasy in Sweden is much smaller than that in for example United Kingdom. Does this affect the Swedish readers of this genre? If it does, how does it affect them? The aim of this thesis is to find out how a few fantasy-reading students at the Swedish School of Library and Information Science get hold of the fiction they want to read and who and/or what influence their decision of which book to read. In order to avoid confusion we are also going to try to find out how they define fantasy since it varies from person to person what is included in the genre.
Lokal konservering av bok med mögelskador Förstärkning med Klucel® G
The aim of this paper is to make a plan for local treatment with Klucel® G of a book with moulddamage. The biggest problem concerned handling the book without loosing fragments and tohandle pages that were stuck together. In some places as many as six pages where stuck togetherand it was not possible to separate them without loosing material or breaking them. The otherproblem concerned the use of waterbased adhesives that might cause tidelines and paperdistortions as seen in another volume. The use of Klucel® G dissolved in ethylalcohol functionedvery well as strengtheners and also as an adhesive for lamination.
Bilderböcker utifrån ett genusperspektiv
The purpose of this study is to analyze picture books from a gender perspective. The books are found in a book box that the libraries send out to preschools. This study is based on the following questions:How are boys and girls portrayed in picture books?Do the picture books encourage or discourage the principles of equality found in the Curriculum for the Pre-School and the equality work conducted in the preschools?I performed a qualitative text and picture analysis of 12 picture books. I used Maria Nikolajeva and Kajsa Wahlströms schedule of typical masculine and feminine qualities and activities when analysing the picture books.
Utländska biblioteket i Karlskrona 1835?1864 : om högreståndskvinnors organisation och läsning
This master's thesis studies Utländska biblioteket, a 19th century foreign literature subscription library in Karlskrona, Sweden. The aim of the thesis is to investigate Utländska biblioteket between 1835?1864.The material consists primarily of primary sources from the archive of Utländska biblioteket. The main primary sources are the library's accounts book, its minutes, and two book catalogs. Using analytical tools from Jürgen Habermas, feminist criticism of his ideas and from Pierre Bourdieu, as well as results from previous research on older library forms and female organization in the 19th century, the thesis answers questions relating to the library as a society, its members and its book collection.The investigation shows that Utländska biblioteket was a subscription library as well as a book circle.
Hur ser samspelet ut mellan informationsgivare och beslutsfattare? : En fallstudie om internredovisning inom Swedbank
AbstractTitle: What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course: Master?s thesis in Business economics, 15 ECTS.Date: 2009-06-01Authors: Daoud Ghorbandi and George TekmenSupervisor: Paula LiukkonenLanguage: SwedishPurpose: The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method: The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory: It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base: Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions: The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.
Marknadens implicita värde på det permanenta mätfelet på Stockholmsbörsen
This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.