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682 Uppsatser om Responses on exposure draft - Sida 7 av 46
Digitala kläder? : En studie om traditionella klädföretags it-strategier
This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability. In today?s market, IT has a major impact on the clothing business.
137Cesium i myrsamhällen i Gävleborgs län 24 årefter Tjernobylolyckan
24 years have passed since the Chernobyl accident when radionuclides were spread over largeareas of Europe, including the Scandinavian countries. Today, measurable activities of 137Csare still observed in many Swedish ecosystems.Ants (belonging to the order Hymenoptera) are social insects which collect organic materialfrom a large area around their nests. This study focuses on the 137Cs activity in ant nests andthe cesium accumulation in these nests. The aims were (1) to estimate the 137Cs fall-out in1986, (2) estimate the radiation exposure of ants and (3) find how 137Cs is distributed in an anthill. Seven ant hills (occupied by the species Formica polyctena) were studied near the villageof Hille, situated north of the city of Gävle in central Sweden.
Att välja bok i biblioteksmiljön: En studie av hur bibliotekens exponering av litteratur påverkar biblioteksanvändarnas val
The aim of this bachelor thesis is to describe in part the public library users?process when deciding which books to borrow. Focus is on the library users?experience of the process and how literature exposure can support them intheir choice of book. This study seeks to find out to what extent choices arespontaneously made at the library, which elements of exposure that the userfinds helpful in the process and which factors usually influence the user infinding new things to read.The data was gathered through 100 structured interviews with public libraryusers.
Svenska Multinationella verkstadsföretags valutasäkringsmetoder
The purpose of this essay is to investigate how large Swedish corporations within the same industry protect themselves against foreign exchange risks and to determine if there is a general practice for how the protection is done. What is the responsibility structure at these corporations regarding the handling of exposure to foreign exchange?.
Effekten av Bisfenol A (BPA) på hanråttors (Rattus norvegicus) reproduktion
Today evidence exist that environmental chemicals deteriorate male sperm quality and that testicular cancer is increasing. Bisphenol A (BPA) is a chemical with estrogenic effects used in the manufacture of polycarbonate plastic and are found in, for instance, plastic boxes, feeding bottles and food containers. Much of the research on how men's reproductive ability is influenced are performed on rats. This review article complies how male rat reproduction is affected by BPA as a model for humans. Studies have investigated how sperm are affected, hormonal changes during reproduction and how reactive oxygen species (ROS) affects sperm.
An enriched arena for lamb - anticipation behaviour before entering the arena, effects of skipping the anticipation phase and effects of being denied access to the arena
This study aimed to investigate whether lambs show anticipatory behaviours in a holding pen prior to entering a known arena, whether the holding pen experience prior to the arena exposure affects their play expression in the arena and whether their behaviour (in home pen) is affected if arena access is denied. Twenty pair-housed male lambs (average 14 weeks old), were exposed, in chronological order, to five treatments. Holding pen treat-ment (HP-control): Each pair was led into a holding pen (2.7 m2) and remained there for 5 minutes before returning to their home pen (6 m2). Holding pen ? arena treatment (HP-A): Each pair was led into a holding pen for 5 min and then was allowed access into the arena (22 m2, containing two hanging chains, one ball and one platform) for 15 min before re-turning to their home pen.
Mätstation för rullmotstånd i massiva gummihjul
This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..
Goodwillredovisning ur ett kvalitetsperspektiv ? en illustrativ jämförelse mellan gällande regelverk och ED 3
>>>SYFTE<<<Syftet med uppsatsen är att studera huruvida föreslagna förändringar, avseende hantering av goodwill, vid en tillämpning av IASB:'s Exposure Draft 3: Busines's Combination's kan bidra till en bättre redovisning i form av en mer tillförlitlig, begriplig, relevant och jämförbar värdering av de studerade företagen's goodwillposter. Vi ämnar även undersöka vilket av de båda regelverken som kvalitetsmässigt ger den ?bästa? redovisningen i form av en korrekt värdering och rättvisande bild. >>>METOD<<< Uppsatsen bygger på en fallstudie av tio företag där företagen har illustrerat för- respektive nackdelar vid en implementering av ED 3. Använda företagsspecifik information har främst utgjort's av företagen's finansiella rapporter.
Påverkan av skuggor från vindkraftverk
To get rid of our dependence on fossil fuels we need to make use of renewable energy sources like wind power to a greater extent. Even though wind power is a renewable energy source it can still cause some problems for the close environment. One of the problems is shadow flickering. When the sun is low and the wind blows in a direction so that the rotor blades are positioned at right angles to the sunbeams and ?cut? the sunbeams off.
Framtiden är redan här. En studie om svenska fackförbunds motiv till engagemang i den sektoriella sociala dialogen på EU-nivå.
Swedish trade unions are engaged in several activities at the European level. One of these isthe sectoral social dialogue, an institutionalized part of the European Union. This bachelorthesis examines the motives for Swedish trade unions in three different sectors to engage themselves in the European social dialogue. The three sectors are chosen because of their differences according to their exposure to competition caused by ongoing globalization and europeanization processes. By interviewing central informants in trade unions which are active in the three dialogues this thesis seeks to learn more about the motives stated by the trade unions.
Kan ett tillskott av tryptofan ha en inverkan på sjukdomstillstånd som depression och/eller smärta?
5-hydroxytryptamin (5-HT) is biochemically derived from Tryptophan. Kynurenic acid and quinolinic acid are also known metabolites of tryptophan. 5-HT is considered to play a role in depression and today selective serotonin reuptake inhibitors (SSRIs) are used for treatment of depression. 5-HT may also play a role in pain perception. The aim of this study was to investigate whether a supplement of tryptophan may affect conditions such as depression and/or pain.
Analys med effektivitetsbegreppet TAK : En fallstudie på Ericsson i Hudiksvall
This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..
Lärande i molnet : EduSync belyst ur ett connectivistiskt synsätt
This essay has discussed and analyzed a draft for an idea about a network called EduSync. This idea is based on that teachers and students, attending and holding courses, all over the world should be able to find and interact with each other. EduSync is founded from a new learning theory, connectivism. Interviews, participation in a conference and two workshops have been used to gather information and different points of view concerning e-learning, for example possibilities and problems with this idea of a network. A comparison of web communities and e-learning environments that exists today was also done. The gathered information from persons as well as literature resulted in a discussion concerning learning and what would or would not be possible with the creation of EduSync.
En fråga om kontroll - Intäktsredovisningens normgivning och utveckling
Bakgrund och problem: Externredovisningens utveckling sker till stor del på internationell nivå, där organisationerna IASB och FASB genomför ett konvergensprojekt för harmonisering mellan IFRS och US GAAP. För att undersöka vilka effekter föreslagna förändringar i intäktsredovisningen kommer att få söker arbetet svar på hur svenska IT-företag tillämpar dagens rekommendationer och hur deras externredovisning är förberedd på de förändringar som normgivarna har föreslagit.Syfte: Att identifiera vilka förändringar som IASB:s och FASB:s konvergensprojekt kan komma att innebära för intäktsredovisning hos svenska IT-företag. För att skapa en bild av utgångsläget innefattar detta att kartlägga hur svenska IT-företag tillämpar IAS 18.Avgränsningar: Arbetet behandlar de IT-företag som är noterade på NASDAQ OMX Nordics Stockholmslista enligt börsens definition av IT-företag. Den del av arbetet som behandlar de föreslagna förändringarna för intäktsredovisning utgår från utkastet Exposure Draft: Revenue from Contracts with Customers som presenterades i juni 2010.Metod: Det empiriska materialet består av en praxisundersökning av noter om intäktsredovisning i årsredovisningarna hos samtliga noterade IT-företag på NASDAQ OMX Nordics Stockholmslista, samt av kvalitativa intervjuer med fyra personer med ansvar för externredovisning på IT-företag och med två redovisningsspecialister från revisionsbyråer.Resultat och slutsatser: Årsredovisningars noter saknar ofta väsentlig information om hur redovisningen av intäkter upprättas. Svenska IT-företag anser IAS 18 vara en god normgivning för intäktsredovisning och ser begränsad nytta av principerna bakom de föreslagna förändringarna.
Utvärdering av ett auditivt diskriminationstest på 3-åriga barn
A speech-based material that early can assess a child's hearing is needed to provide an indication of a hearing impaired child's language development. Being able to identify and discriminate between different sounds is a requirement for interpreting speech. Hearing assessments that examine speech perception can therefore, unlike, for example, pure tone audiometry, examine a hearing impaired child's perceptual language skills and provide a basis for intervention.The purpose of this work is to evaluate a new auditory material on 3-year-old children. The auditory material is based on the Ling-6-sounds and the main question was which of the sounds in the test were adequate for test of discrimination. Furthermore, it was investigated how the test works with children aged 3:0?3:11 years and how age and gender affect the result.Twenty-four children aged 3:0?3:11 years were tested using a computer based test.