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2223 Uppsatser om The accounting function - Sida 48 av 149
En nutida analys av reseguidehemsidor
In this research our goal is to conclude the aspects of interactivity which can
prove to be important during the creation of a website. The focus in this essay
is websites functioning as travelingguides, because we live in a time of
traveling, experiance and learning.
How can an analyzing method of websites be shaped? What can an analyze of
interactivity on current travelingguides provide for recommendations by the
creation of interactive travelingguides? The analyzingmethod is based on three
shapingmethods and a poll that was answered by both national and international
people. The analyze gave us quite clear results, if you follow the basics of
Use Case, Personas, Usability and design, the website will have a bigger chanse
of attracting people than if it doesn't..
Styrning och nödbroms av ModuLith
The purpose of this project is to get a fully functional, automatic steering system and a variable breaking system with an emergency breaking function to an off road vehicle. This off road vehicle is supposed to work as an aid in military situations. A team of two, Sebastian Attervall and Nichlas Gustafsson, got an order from Jonas Nyårds and the PreeRunners Project to construct a steering system that could manoeuvre an off road vehicle without any human involvement. To make this possible the vehicle would be guided by onboard sensors, cameras and computers. The team where also assigned to construct an automatic breaking system, there also no human would be involved.
Kostnadskalkylering på Banverket
The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.
Goodwillens vara eller icke vara?: i och med övergången till IFRS
Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.
SOLPANELERS MÖJLIGHETER, EN AKTUELL RAPPORT FÖR MONTAGE PÅ FASTIGHETEN KORNHILL
This thesis deals with the possibilities of installing solar panels on a property, the building is owned by Kornhillschurch and called Kornhill. The owners of the property wanted to learn more about potentials for installation of solar panels on the property, therefore we described different types of solar cells and solar cells essential function to generate electricity in the report. Different factors that are limiting the generated energy are mentioned.An investigation of the property?s potential has been made in order to consider different designs. When sites that were considered suitable for solar cells were selected, different design options were made, one for each site.
Djurförbud : en analys av domar enligt 29 § Djurskyddslagen samt definition av resurs- och funktionskrav
The aim of this study is to with the help of my data, conduct statistic analyses about animal welfare mistakes and scarities, as a preventive measure for the public sector point of view and how farmers handle their animals in these cases, when and how these mistakes and scarities are likely to appear and in this way perhaps manage the existing problems. The aim of using judicial decisions of banning ownership and caretaking of animals according to the 29 § is that this judicial decision is the outermost fortification of animal welfare.
In November 1938 the pro tempore investigator handed over a report with a proposition according the animal welfare legislation. Pro tempore proposed that the court should in some cases, be able to order a person guilty of cruelty against animals to a ban of owning or taking care of animals. This proposal unfortunately was turned down. The question about introduce a ban against owning or taking care of animals into the Swedish animal welfare legislation was again discussed in April 1967 at an interpellation debate in the parliaments second chamber.
Hur underprissättning påverkar efterföljande prestation
This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.
Barns tankar om kroppens inre organ
AbstractThe purpose of this essay was to examine children?s comprehension of the internal organs of the human body and to see how this understanding varies between ages. Thirteen children in the ages between three to five have been asked questions, through qualitative interviews, about their thoughts regarding the human body.The understanding varies depending on the children?s age. A five year old have a better knowledge than a three year old.
Produktspårning med RFID : Konceptutveckling och utvärdering
The aim of this thesis was to investigate the possibility of integrating an item tracking systemwith a monitoring system currently under development at Fifth Generation Technologies (P) Ltd.A literature study of RFID technology and the networks ZigBee and MiWi was done. Based onthe literature study a concept for a distributed system was developed.The concept is to have several RFID readers placed in the area where tracking is to be performedand allow them to communicate with each other through wireless communication. The RFIDreaders shall be able to form zones and filter the data that is forwarded from the zones to theservers and thus perform some of the work that the server would normally have to do. Theconcept has been evaluated by prototype development and testing. The prototype uses an ultrahigh frequency RFID reader and a MiWi network.The test indicated some limitations with the selected technologies.
Utveckling av Materialförsörjning : En studie av Sandvik Coromants försörjning av stål
This report is a master thesis performed by Adam Lundin at the company Sandvik Coromants production facility in Gimo. The work started in January 2013 and went on for the duration of 20 weeks, which is equivalent to 30 hp. The project was executed at the department GVR10. The scope of the project was to create a base for improvements in the purchasing process of direct material to the production. The background to the project was that the centralized purchasing department has gone through changes and decision was taken to decentralize the purchasing of direct material to Gimo.
Va?rdering av varuma?rken : - En kvalitativ studie om problematiken kring vilken metod som anva?nds vid fo?rva?rv
Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.
Kreativ redovisning - en studie av begreppet
Syftet med denna uppsats är att undersöka och kartlägga begreppet kreativ redovisning. Vi har antagit ett utifrånperspektiv vilket innebär att vi objektivt granskar och analyserar uppfattningar kring begreppet kreativ redovisning. Vår ansats är kvalitativ och våra metoder består av en litteraturstudie och i intervjuer. Vår slutsats är att det inte finns en entydig uppfattning av begreppet kreativ redovisning. Det är ett komplicerat begrepp och uppfattningen om den styrs av flera olika faktorer.
En jämförande studie mellan kreatininkoncentration i serum och GFR mätt med scintigrafi hos hund med misstänkt kronisk njursjukdom
Both serum creatinine and measuring GFR can be used to evaluate renal function in dogs suspected to have chronic kidney disease (CKD). Although high creatinine levels usually indicate renal disease, normal creatinine levels can be present in dogs with decreased renal filtration. Measuring GFR is generally believed to be the most accurate way of detecting decreased renal filtration and scintigraphy GFR using 99mTc-DTPA has been found to correlate well with the ?gold standard? inulin clearance method.When measuring GFR by scintigraphy, 99mTc-DTPA is injected intravenously and radioactive decay of technetium gives rise to gamma radiation, which is registered by a gamma camera. Pictures and curves of radioactivity in the kidneys are generated by means of a computer program.
Mätning av inköpsmognadsgrad: - en första ansats
This paper explores a model for self-assessment of purchasing maturity in large companies. The author adapts contemporary purchasing theory and further enhances existing tools and procedures to create a survey based instrument for maturity measurementThe paper also explores potential methodological challenges associated with conducting a more extensive study of purchasing maturity via the proposed model. A preliminary study is made and the learnings discussed.The preliminary findings of the survey indicate that the purchasing maturity varies with industry. The purchasing function average score was found to be 3,4 out of 6 with samples spread across the whole spectra ? agreeing with previous theories stating that the purchasing maturity is highly varied between different industries..
Amatörskrivande i en skrivarklubb
This master thesis is about amateur writing. To understand the writers needs and wishes about writing and access to information I have researched writing in a writing group. To answer my questions I have studied research literature and interviewed six of the members of the writing group. I also participated in their meetings for two years. The result of this study shows that writing had a therapeutic function for all of them in a period of their lives.