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877 Uppsatser om Standardsättning - Sida 3 av 59
Bildregistrering i teorin och praktiken: Mid-Manhattan Picture Collection och Kungliga biblioteket.
This thesis presents a comparative study of image registration at two picture collection libraries. The two registration systems are analyzed as to the theoretical principles behind them and their practical application, and related to theoretical tools for subject analysis and bibliographic standards. While a growing number of picture collections now digitize their material, generally accepted standards and methods for the registration of digital images are still lacking. Many different systems coexist, often developed in-house in response to ad hoc needs and based on traditional registration tools created for textual documents, resulting in internationally incompatible mixed-format systems. The two picture collections examined here, however, have opted for similar, standardized tools for registration and subject analysis, and while there are differences in their application and focus, they have both considered issues of cross-system compatibility.
Makt och styrning inom idrottens fält : En kvalitativ studie om ungdomar med funktionsnedsättning och deras villkor inom idrottsrörelsen
Uppsatsen syftar till att underso?ka om redovisningsstandarden IAS 36 efterfo?ljs i Sverige samt om det finns indikationer pa? att resultatmanipulering fo?rekommer inom standarden. IAS 36 behandlar redovisningen av goodwill. Tidigare forskning menar att fo?retag utnyttjar den subjektiva bedo?mningen av goodwill som standarden ger utrymme fo?r, genom att antingen skriva ned fo?r mycket eller avsiktlig fo?rdro?ja och skriva ned fo?r lite.
Riskhanteringens utmaning : En studie som identifierar svenska organisationers riskhantering avseende informationssäkerhet samt dess prioritering.
Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.
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.
Resultatmanipulering inom IAS 36 : En studie av soliditet och o?verdrivna goodwillnedskrivningar pa? Stockholmsbo?rsen
Uppsatsen syftar till att underso?ka om redovisningsstandarden IAS 36 efterfo?ljs i Sverige samt om det finns indikationer pa? att resultatmanipulering fo?rekommer inom standarden. IAS 36 behandlar redovisningen av goodwill. Tidigare forskning menar att fo?retag utnyttjar den subjektiva bedo?mningen av goodwill som standarden ger utrymme fo?r, genom att antingen skriva ned fo?r mycket eller avsiktlig fo?rdro?ja och skriva ned fo?r lite.
Kommunikation med musik och tecken : en experimentell studie med vuxna om inlärning av Tecken som AKK med stöd av musik
Denna studie underso?ker, via ett experiment, om musik sto?djer inla?rning av Teck- en som Alternativ och/eller Kompletterande Kommunikation. Ma?nniskor kom- municerar pa? olika sa?tt och musik kan vara motivation fo?r la?rande. I Fo?renta Nat- ionernas Konvention om ra?ttigheter fo?r ma?nniskor med funktionsnedsa?ttning sta?r det om ra?tten till kommunikation.
Medling vid konsumenttvister : ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?
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.
Fr?n m?nniska till maskin. Rekryterares ?vers?ttning av AI
As artificial intelligence (AI) has gained more influence in recruitment, both recruitment processes and the role of the recruiter are changing. This study aims to describe and analyze how recruiters translate, use, and relate to AI in their work. Through a qualitative method based on semi-structured interviews and document analysis, the study explores recruiters? experiences, attitudes, as well as perceived obstacles and opportunities regarding the use of AI in recruitment. With a theoretical foundation in translation theory, fashion, and imitation, the study examines how AI is not only followed as a trend, but also shaped and adapted locally through translation, depending on organizational identity and needs.
XML som informationsbärare för EDI
Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.
Läcksökning med penetrant ? kvalitetssäkring av
Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.
Design comparison between HiperLAN/2 and IEEE802.11a services
This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.
"Olikheter berikar" : En kvalitativ intervjustudie kring rektorers syn på integrationsarbete av nyanlända elever med utländskt ursprung.
In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .
Från ambition till verklighet : En fallstudie av redovisningsregleringsprocessen
Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.
Fallstudie av två företag, om etnisk mångfald
The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as ?good examples? of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both companies have by some term a heterogenic staff of workmen in some parts of the organization although the heterogeneity occurs only on a lower level at the organizational hierarchy.
L?rande ?r att de ska g? fr?n en liten blomma till en stor sol. En kvalitativ intervjustudie om elevassistenters undervisningsroll p? fritidshem knutna till grunds?rskolan
Studiens syfte ?r att unders?ka elevassistenters erfarenhet av- och reflektioner kring den
undervisningsroll de har, och deras syn p? det l?rande som sker p? fritidshem knutna till
grunds?rskolan. Studiens fr?gest?llningar vill granska hur n?gra elevassistenter beskriver att
de utf?r undervisning p? fritidshem kopplat till l?roplanens undervisningsm?l f?r fritidshem
och p? vilka s?tt de f?r v?gledning i arbetet med undervisningen.
Studien utg?r fr?n Deweys teorier om intresse som central best?ndsdel i elevers l?rande, och
socialt samspel som betydelseb?rare i undervisningen. ?ven Wengers teori kring praktikge-
menskap finns med som belyser hur en grupp individer skapar och formar den praktik de ?r en
del av.