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1851 Uppsatser om Real reporting - Sida 59 av 124

Strategier för framtida utveckling av fastigheter. Ombyggnation Masthugget 11:13

HSB Göteborg owns and manages the property Masthugget 11:13 also called the Corvette in Gothenburg. The Corvette contains mostly office space but also shops, homes and garages. HSB Göteborg utilizes approximately 5000 square meters to its headquarters but in December 2014 they will move operations to Johanneberg Science Park. The risk of an increased proportion of vacancies in combination with relatively low rents and other tenant terminations allows HSB to ask for a future plan for how the real estate should be developed in order to remain profitable.Through studies of the area, urban office prospects, property current status and legal and economic conditions have different potential types of businesses been evaluated. City Planning Office program proposal forms the basis for the analysis of future plans for the area.

Windbelt

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

Valet av hög revisionskvalité : Vilka faktorer beskriver valet?

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Ethernet-baserat interkommunikationssystem för militära fordonssystem

The result of this master thesis report describes the advantages and the drawbacks that will arise when implementing an Ethernet based intercommunication system in military vehicles. The report presents a possible solution and describes how different sound applications will be implemented into the suggested solution. The report show that IP LAN in vehicles leads to more advantages than drawbacks. The main advantages are that all kind of media can share the same LAN and that there is a lot of knowledge of this technique in the civil area. The main drawback is about delay.

Rapportering enligt lex Sarah inom individ-och familjeomsorg : En kvalitativ studie utifrån hur socialarbetare resonerar kring rapporteringsskyldigheten.

This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

Varför tror vi att vissa företagär mer hållbara än andra? : - En studie om hur företags motiv och kommunikation kringhållbarhet är relaterat till konsumenters uppfattning

The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.

Optimering av multiprocessorsystem med hjälp av schemaläggning

A well known optimization-problem of multiprocessor system is scheduling of tasks. In this paper I use a variant of previous known algoritm, (Fast Critical Path) for scheduling real-time tasks on a multiprocessor system. This is made in a simulation study in MATLAB. The system architecture is assumed to be a MIMD- machine, (Multiple Instruction stream Multiple Data stream) with bus-typologi and message-architecture. Scheduling was made on this system where the number of processors varying from five to ten.

Tänja tiden ur sin buk : Nattens skogar och historia

In this essay I trace the historical theme in Djuna Barnes?s Nightwood, stressing the importance of the concept of forgetfulness in the text. Read alongside Nietzsche?s On the Use and Abuse of History for Life as well as his later thoughts on genealogy, the novel can be seen to concern itself with that same dilemma of history that he articulates in his philosophy. That is: how not to be overburdened by historical knowledge to the point where it petrifies life and prevents any real and novel action, and how at the same time, to make oneself conscious of ones own historicity, so as not to be governed to much by the past.I argue that Robin inhabits what Nietzsche would call the unhistorical state, whereas the other characters, in contrast, struggle with their relation to the past.

HTML-ramverk i praktiken : En studie av HTML-ramverk från utvecklarens perspektiv

This paper aim to present a model for evaluating what we choose to call HTML-frameworks, a framework that contains a set of CSS layouts and occasionally JavaScript support, based on the characteristics of the software quality standard ISO/IEC 9126-1. The methods used to produce this model is based on a field study that involved making a web portal with the help of a HTML-framework, some relevant literature and an analysis of the framework based on the characteristics of the ISO/IEC 9126-1 standard. The result was a model based on twelve different characteristics; functionality, web browser compatibility, collaborative skills, user-friendliness, documentation, visuals, graphic layout, performance, activity, professional support, replaceability and license. This model should be viewed upon as a suggestion to what a model for choosing HTML-framework could look like, because we haven?t had the time to test it in a real situation, so further studies are needed, and we believe there could be improvements made in the objectivity of the assessments of the characteristics..

Analys av säkerheten av RFID i inpasseringssystem

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

Erfarenheter, samarbete och ansvar kring orosanmälningar : En kvalitativ studie med tre förskollärare, två förskolechefer och en socionom

The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.

IFRS : Hur har de svenska företagen redovisat övergången?

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Strategies for Goodwill Allocation

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Låna på eget ansvar? Franska folkbibliotekarier om medieurval i samspel med låntagare

The aim of this master thesis is to examine which criteria are generally used to guide pub­lic librarians in their acquisitions' decision. The study went ahead in France, principally at La Bibliotheque municipale de Lyon. It also includes a view of some special library services in the social field.Twenty persons were interviewed and an attempt was made to divide their answers into three sections: acquisition routines and criteria for media purchase, how to receive the library visi­tors and their influence on the acquisitions, and, finally, the librarians' own opinions on the matter. One important question was whether censorship is applied and in that case, would it be a deliberately way of acting or rather a spontaneous reaction, more or less unconscious.Censorship in real or manifested through a self-preservative reaction turned out to be a factor closely dependant on the library's financial situation. Many librarians affirmed they would find useful some kind of a written practical library acquisition policy..

Hörselgångsmätning : En objektiv metod för kvalitetssäkring vid hörapparatanpassning

För att uppfylla kraven på kvalitetssäkring samt evidensbaserad praktik måste hörapparatanpassning utvärderas objektivt. Syftet med studien är att redovisa nya forskningsresultat gällande objektiv utvärdering av hörapparater med hjälp av hörselgångsmätning, samt att beskriva en modern, evidensbaserad och kliniskt användbar metod för de vanligaste typerna av elektro-akustiska hörapparater med olika typer av insats. Studien består av en allmän litteraturstudie som beskriver tidigare rekommendationer samt en systematisk litteraturstudie där nya rön gällande metodiken vid hörselgångsmätning presenteras. Utifrån hörselgångsmätningens olika delmoment undersöker studien vilka konsekvenser de nya rönen har för utförandet vid hörselgångsmätning. I slutsatsen presenteras en metod för objektiv utvärdering av moderna hörapparater..

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