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2576 Uppsatser om Open Book 6 Accounting - Sida 24 av 172

Utvärdering av site survey-mjukvara : En jämförelse av två verktyg

Denna rapport jämför ett kommersiellt site survey-verktyg med ett open sourcealternativ.En site survey är processen att planera och implementera ett trådlöstnätverk. Det är viktigt för att undvika problem med täckning, störningar samtplacering och konfigurering av accesspunkter.För att göra jämförelsen har en metod utvecklats för att jämföra site survey-verktyg. Metoden tar upp och jämför olika kriterier i form av verktygens förmåga att hantera signalstyrka, störningar, quality of service, manuella site surveys, virtuella site surveys, dokumentering av resultat samt verktygens förmåga att underlätta vid placering och konfigurering av accesspunkter. Förutom detta tas även mjukvarornas gränssnitt och användarvänlighet upp. Metoden skulle dock kunna utökas ytterligare för att innefatta t ex säkerhet, inlärningstid och support, för att på så sätt bidra till en bättre jämförelse.De verktyg som har jämförts är open source-mjukvaran Kismet och den kommersiella mjukvaran InterpretAir.InterpretAir har visat sig ha en bättre funktionalitet på alla punkter och anses därför vara den mest lämpliga mjukvaran vid en site survey.

Jesu mor var där : En studie om barnbiblar, Maria och hennes relation till Jesus i Joh 2:1-12.

For centuries Islam and Muslims have been subject to islamophobic attitudes in the west. The purpose with this study was to see into the making of open and closed attitudes against Islam and Muslims from a conflict in southern Thailand, and also to so see if Muslims are portrayed as more violent than the Buddhist groups in the conflict. The aim of the study is also to see if Muslims fall into a violent stereotype. This was studied by looking at five Swedish newspapers coverage of the conflict, during a given time. To be able to look into this, two theories will be used, the first one is the Runnymede Trust theory, which is about open and closed attitudes against Islam and Muslims.

Insamlingsorganisationer - vad förklarar omfattningen av redovisningsprinciper?

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

Kreditbedömning : -en studie om hur banker kontrollerar informationen från fastighetsbolagen

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Teknik i bilderböcker

AbstractThe purpose of this study is to see how technology is presented in different fictional picture books that are available in preschool. Six fictional picture books that have connection to technology in picture and text have been analysed. In order to show how technology can be made visible in fictional picture books, the relation between picture and text has been analysed through a technology perspective. Furthermore, the pictures and the texts have been analysed separately in order to show what they show respectively in terms of technology. The fictional picture book has a potential to be a basis for making technology visible in preschool, which is a step in a new direction.

Fingerstyrka mot toppen

Klättring är en växande sport som kräver jämn balans av styrka, teknik och psyke. I dagslägetsker klättertävlingar och de hårdaste utomhuslederna på branta överhängande väggar med smågrepp. God fingerstyrka är nödvändigt att ha när klättring utövas för att kunna hålla sig kvar igreppen, som består av lister, på väggen. Då dessa lister tas används en greppteknik somkallas för crimpteknik. Det går att hålla i listen i denna teknik med tre olika positioner, closedcrimp, open crimp och open hand.Syftet med denna studie är att kartlägga skillnader mellan olika test av prestationsförmåga ochcrimputhållighet, undersöka vilken crimpposition som går att hänga längst i samt utforskakorrelationen hängtid i crimp med styrkeövningar.Tjugotvå manliga klättrare rekryterades och indelades efter inrapporterat personbästa i tregrupper (elit, avancerad och normal).

Läsningens goda kretslopp: En studie av hemmets, skolans och skolbibliotekets betydelse för barns läsning

The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.

E-böcker ett nytt sätt att läsa. En undersökning om digitala böcker i folkbibliotek.

The main purpose of our thesis is to discuss the subject e-books from a Swedish public library perspective. The aim of the thesis is to locate and analyse statistics in regards to lending electronic books in public libraries. With this background a text analyse have been done, which views different arguments about e-books. We have studied the current statistics about lending e-books to the public users, the statistic material was gathered from the two main providers of e-books, eLib and E-biblioteket. With this statistic report as a background, arguments from scientists, journalists and users of e-books have been studied.

Svenska börsbolags redovisning av pensionsskulder enligt IAS 19 : Finanskrisens påverkan pådiskonteringsräntan

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

"Prata högre! Jag hör inte vad du säger" : En kvalitativ studie om elevers och pedagogers upplevelser av Södertäljes nya skolmodell

"Speak up! I can?t hear you"This qualitative study is built on an investigation of a newly instated model that is used when building or renovating schools. The principles of the model are based on building schools with an open plan design where the walls are made of glass and the classrooms are not shut closed by walls, instead the classrooms are completely open except from screens that are used to indicate the ambit of the rooms. This model has been well debated and that is the reason why we chose to do this study.The purpose of this study is to find out how students and teachers experience this model. To do this we have done interviews and observations.

Att leta bänkbok: bänkbokspraktiker i skolbiblioteket.

The purpose of this Master's thesis is to contribute to a betterunderstanding of children's free time reading book practices by studyingpupils in the school library and their processes of finding and borrowingbooks for themselves to read silently in the classroom, so called free timereading books. The study also includes observations of the staff's role,particularly the school librarian's in supporting pupil's book selection.The empirical material consists of field notes from an etnographic studywhere pupils in 4th grade (aged 10-11) and staff were observed duringthree school library visits. The theoretical framework is inspired byLennart Björneborn's concepts of information practices in libraries:serendipity, integrative library interface, mediation flow and affordancespaces.The study shows that pupils' search for free time reading books in theschool library is relatively routine-based at the same time as it isspontaneous. The process is an interplay with factors such as time,display and interaction in the integrative library interface. In the presenceof adults, finding books becomes an imposed task for the pupils.

Möjliga strategier för Holmens framtida skogsägande : med avseende på virkesmarknadens historiska och framtida utveckling

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Integrated Green Spaces in Urban Areas : a case study of inner Brisbane

The review of Integrated green spaces in urban areas ? A case study of inner Brisbane highlight the significance of addressing characteristics, qualities and landscape values in our outdoor environment. The importance of green spaces to the wellbeing of people in the city and the ecological, social and cultural values they carry are widely recognised in the field of urban and regional planning. At the same time population growth, climate change and urban development put planners and scientists in a challenging position where new solutions must be put on the agenda in order to accomplish sustainability. Open space strategies, collaboration between stakeholders, public participation, learn from earlier failings and a ?value-led? approach facilitate the managing of open space. Brisbane is located in the fastest growing metropolitan region in Australia. The city´s open space landscapes offer cultural, geographical, recreational, social and scenic amenity assets, which make a major contribution to the regions identity they a wide world known for.

Referensarbete 2.0 ? Tjänsten Boka en bibliotekarie på svenska folkbibliotek

This master thesis concerns the subject of a reference service named Book-a-librarian. The service makes it possible for the library-user to indulge in a subject with the help of a librarian after having made an appointment in advance. The main purpose of this thesis is to study the function of it. The methods used are a mix of literature and empirical studies to be able to comprehend and explain the practical nature of the service as well as placing the service in a theoretical framework. The empirical study is performed by a questionnaire, where librarians working with the service are asked to participate.

Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

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