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10857 Uppsatser om Resistance to management accounting change - Sida 23 av 724

Recreation in the urban countryside

Barley is one of the most important cereals cultivated in the Nordic countries. Climate change brings warmer and moisture climate which favors fungal diseases. In the cropland barley can be seriously infested with hard fungus attack. Since it is important that the yield bears a high quality it is of great importance to find varieties more resistant to attacks.Pathogenesis-related (PR) proteins are stress proteins induced in the plant in response to infection and abiotic stress (van Loon, 1997). PRs are shown to have antimicrobial activity differing between bacteria, fungi and oomycetes (Tandrup Poulsen, 2001).

Vitpunktsförskjutningens påverkan på ICC-profiler vid användande av optiska vitmedel

The connection between fluorescence and color management still is a relatively unexplored area. Thefollowing composition analyses the theory that when printing on fluorescent ink jet paper using ICCprofilesa more yellow print will appear. In theory the ICC-profile compensate for blue light that fluorescefrom the paper with the complementary color, yellow. The human eye apprehands this fluorescentlight as white.When categorizing a number of ink jet qualities some tests to indicate change of color in the final printwere made. Five qualities were chosen for further analyses, each with different white point.

Meningsförändrande innovationer inom industrirobotbranschen : En explorativ fallstudie

In this thesis the subject innovation and the change of meaning is in focus. The purpose of the study is to present a new dimension of innovation as a change of meaning together with the cases we?ve studied. It is discussed throughout the article if theories of perception and association can affect the organization and its ability to create meaning-changing innovations. The industrial robotics is a market in need of, perhaps, if not other markets but of finding new ground that results in the change of meaning.

Prefabricerade ramper i stålfiberbetong

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

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.

Kommunernas dolda pensionsskuld

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Optimering av driftläggningar i Fortums nät

Future emission legislation puts great emphasis on increasing the efficiency of the engine, thereby reducing fuel consumption. The tribological contact between cylinder liner and piston ring is where an great amount of energy is lost due to friction, and by reducing these losses an reduction in fuel consumption can be achieved.The aim of this thesis was to evaluate the tested piston ring coatings against a plasma sprayed cylinder liner and rank these combinations of materials for friction and wear resistance. The coatings that were tested was Cr + Al2O3, (Al,Cr)N, two types of CrN and WC / C.The experimental tests were performed with a so-called pin-plate, where used oil with addition of an acidic mixture of sulfuric and nitric acid to mimic the acidic condensate formed when exhausts recirculate, were added with a continuous flow. The results were then analyzed by weighing, studies by optical microscopy and scanning electron microscopy (SEM) and profile measurements.The results from each material combination were that the plasma coated cylinder liner wears too aggressively in order to yield a ranking of the piston ring coatings based on the parameters of friction and wear resistance. It is therefore proposed that an alternative coating on the cylinder liner should be developed, lacking the large abrasive wear on piston rings and that can withstand the corrosive environment resulting in engines equipped with EGR.

Förändringsarbete i skolans värld - en fallstudie av Spjutspetsskolan i Trelleborg

Titel: Förändringsarbete i skolans värld - en fallstudie av Spjutspetsskolan i TrelleborgSeminariedatum: 2007-06-04Ämne/kurs: FEK582 Kandidatuppsats 10 poäng (15 ECTS)Författare: Carina Nertlinge & Johan NordgrenHandledare: Per-Hugo SkärvadNyckelord: Organisationsförändring, skola, konflikt, kultur, projekt Syfte: Syftet är att undersöka om förändringsprocessen bidragit till den kritik som Spjutspetsskolan har mött.Metod: Studien grundar sig på en kvalitativ ansats och har som empiri ett flertal intervjuer med inblandade i förändringen.Empirisk grund: Trelleborgs kommunala skola Teoretiska perspektiv: Organisationsförändring, kultur, konflikterSlutsatser: Det är vår slutsats att förändringsarbetet har varit bristande i vissa aspekter, vilka sedermera har skapat och bidragit till den kritik som uppkommit. Title: School change ? a case study of SpjutspetsskolanAuthors: Carina Nertlinge & Johan NordgrenAdvisors: Per-Hugo SkärvadDate: 2007-06-04Course: FEK582, Bachelors thesis in Business Administration, 10 Swedish credits, (15 ECTS)Key words: Organisational change, school, conflict, culture, projectPurpose: The purpose of this study is to examine if the the organisational change itself has contributed to the criticism against the project Spjutspetsskolan. Methodology: The study is based on a qualitative approach, and has as its empirical foundation several interviews with individuals involved in the project. Empirical foundation: Trelleborg municipal schoolTheoretical perspectives: Organisational change, culture, conflictsConclusions: It is our conclusion that the project has been lacking in certain respects, which has both created and contributed to the criticism against it..

Kommuners val av pensionsförvaltning : En studie av den kommunala pensionsredovisningen

Inledning: Svenska kommuners verksamhet betecknas som säregen. Till detta hör att kommunerna skiljer sig från den privata sektorn i avseende på målsättning och utförande. En utav de särdrag som finns inom kommunerna är deras redovisning av pensionerna som skall ske enligt blandmodellen. Ett flertal studier har lyft upp farhågor om att redovisningen enligt blandmodellen anses leda till diskretionära tolkningsutrymmen som troligtvis kommer utnyttjas av politikerna i syfte att påverka redovisningen. En del av de diskretionära åtgärder som antas vara möjliga är pensionsförvaltning av de förmånsbestämda pensionerna.Syfte: Studiens syfte är att förklara kommunernas val av förvaltning av de förmånsbestämda pensionerna.Metod: En deduktiv ansats har använts i studien för att kartlägga de olika teoretiska förhållandena mellan pensionsförvaltning och pensionsredovisning.

Utveckling av en metod för avvikelsehantering i byggföretag

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Att övervinna barriärer för kunskapsåterföring - En fallstudie av NCC

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Nya inslag i bostadspolitiken konsekvenser för Helsingborg

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Framtidens byggarbetsplats. Organisation och Kompetens

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Stålfiberarmerad betong - En ekonomisk jämförelse

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Rekreationsanpassade skogsskötselplaner för friluftsområdena Mellsta och Skräddarbacken i Borlänge :

This Master thesis is performed at the request of the forest company Mellanskog and the local municipality of Borlänge in Sweden and aims to establish recreational adjusted forest management plan for the areas of Mellsta and Skräddarbacken in Borlänge. In all types of urban forestry it is very important that the management plan are accepted by the general public. To make sure that also these plans of future measures, pass in the public, interview studies have been performed in which the public wishes and interests have been examined and applied in the management plan. To make sure that future measures in the forest may be accepted by the public when the forest harvester enters the woods, it is very important that a well functional work of information has been made. The people living close by the forest shall have been informed a couple of weeks before the time of measures and it must also be good information available that explains what is to be done and why.

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