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2223 Uppsatser om The accounting function - Sida 61 av 149
En haj bet av mitt ben : en studie i amputerade mäns maskulinitetskonstruktion
The aim of this paper is to analyse how subject, gender and sexuality is constructed in the book Dårfinkar & dönickar (1984), by Ulf Stark. In relation to this I have also analysed how the main character, Simone, develops from being a child into becoming a teenager.Queertheory is the theoretical basis of this paper. Queer theory questions heteronormativity and aims to dissolve conceptions and notions that function in an excluding and limiting way. Queer theory also questions conceptions that seem obvious and/or natural, for example ?woman?/?man? and ?homo-/heterosexuality?.I have chosen to focus the analysis on a number key events in the book and they are categorised according to Tiina Rosenberg`s three dramaturgic concepts: transformation, unveiling and restoration.
Cykeltidsoptimering av sjuaxligt robotsystem
This master thesis studies how much the cycle time, i.e. the time it takes for an industrial robot to perform a given task, can be reduced if an extra degree of freedom (DOF) is added to the robot system. The extra DOF consists of a linear track, which is supposed to be used in an optimal way. The problem has been studied using simulations in the robot simulation tool RobotStudio. To be able to run an optimization in Matlab, with the RobotStudio simulation cycle time as the object function, communication between Matlab and RobotStudio has been set up with an interface written in Visual Basic.
Laserdata i skogsbruket : - och möjliga tillämpningar för privata skogsägare
Data retrieved from airborne laser scanning represents a new source of forest data. Today, the technology has matured so that it can function in an operational environment. The aim of this study was to compile areas of application of laserdata in forestry. Moreover to analyze costs and accessibility of laserdata. The goal was to provide private forest owners information to support assessments of possible benefits of laserdata.
Redovisning av minoritetsintresse : Före och efter införandet av IFRS
Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.
Att se med barns ögon ? en undersökning om förändringsarbete på barnbibliotek
The purpose of this Master´s thesis is to examine howchildren?s needs, based on the Convention on the Rights ofthe Child, are provided for by the librarians when they havethe opportunity to create new libraries. We also examine ifchildren have been involved in the process and in that case towhat extent.Our theoretical perspective is based on MarianneAndersson?s and Dorte Skot-Hansen?s model of the fourdifferent functions the library can have for their users. Inorder to illustrate the degree of children?s involvement weuse Roger Hart?s model of participation.The thesis is based on qualitative interviews with seveninformants working at six different libraries.As a result of the thesis we can see that priority have beengiven to the function concerning how to find your way in thelibrary as a user.
Kartläggning av direkt lobbying : En empirisk studie där direkt lobbying via comment letters på standardsättarorganet IASB mellan år 2005 och 2009 studeras
Denna uppsats behandlar direkt lobbying mot det internationella standardsättarorganetInternational Accounting Standards Board, IASB. Studien motiveras med att utformandet avIFRS, till följd av en ökad globalisering, fått en allt viktigare roll inom internationellredovisning. Vår empiriska undersökning går ut på att kartlägga avsändare av inskickadecomment letters under perioden 2005 till 2009 till standardsättarorganisationen IASB.Comment letters är kommentarer eller feedback som IASB efterfrågar från allmänhen innanen ny IFRS definitivt bestäms.Vårt resultat visar på att en majoritet av direkt lobbying via comment letters utförs avorganisationer och att Europa utmärker sig som särskilt aktiv när man ser till frekvensen avantalet inskickade kommentarer. Vidare finner vi att endast sex länder världen övertillsammans står för över hälften av kommentarerna. Vi analyserar fram ett flertal tänkbaraförklaringar som kan ligga bakom vårt framtagna resultat, där faktorer som länders storlek,ekonomisk utveckling, kultur och framförallt lagstiftning diskuteras.
Unga vuxna med unilateral läpp-, käk- och gomspalt ? perceptuell bedömning och självskattning av tal och kommunikation
The purpose of this study was to investigate how young adults withunilateral cleft lip and palate assess their own speech and communication,and to let speech and language pathologists make a perceptual analysis ofthese individuals? speech at the age of 19 years. An additional aim was toexamine the relationship between these two different ways of evaluation.Data was collected through perceptual analysis from audio recordings and byusing a self-report questionnaire based on the ICF-structure (InternationalClassification of Function, disability and health). Altogether, 33 peopleparticipated. One third of the participants had no speech deficiencies.
In b__ween. Ett arbete om sammanhang
As a designer, I find myself daily being confronted with choices which eventually can be summarizedas how we experience something. What?s the function, feeling, what colors should there be, shapes,materials, etc. Different parts will be combined to create an entirety. The only question is why we areaffected so differently by the same entirety.In this project I have examined how the relationship between a space and a product affects ourperception of a coherensy and what it is that makes us experience it so differently.I wanted to find a way to methodically explore the importance of the coherency for the experience ofa product and a space in relation to each other, in order to produce a material that can form the basisfor further work on the spatial context.I?ve looked into the psycological term central coherence and formed a scale that shows the humanabilities to perceive a context in various psychological conditions.
"Helst ska den ju komma inifrån." : Om motivation och att lära ut engelska i högstadiet.
This qualitative study aims to investigate some secondary school teacers' attitudes to and experiences of motivation in their second language classrooms. Through qualitative interviews with five teachers some different perspectives on motivation and its function in second language acquisition have come to light. First, motivation is seen as something important and some teachers tend to distinguish between intrinsic and extrinsic motivation. Those who do so tend to value intrinsic motivation more highly. Secondly, teachers believe they can affect students' levels of motivation.
Varför tycker du inte som mig!? : Livsåskådningars struktur, funktion och immanenta konflikt
This report is an attempt to clarify how religious and non-religious views-of-life [livsåskådningar] are created through the collaboration and opposition of religious and scientific elements/ideas. This with the hope of reaching a fruitful result related to the solution of world-view related conflicts, such as the ones existing between science and religion, on an individual and societal level.This is accomplished with the help of two assertions: (1) Mankind has a need to explain its existence and surroundings. (2) Religion and science has their origins in the same seed and aim to serve the same purpose, or function. Together these two assertions lay the theoretical foundations of this report which implies that all humans have an innate need of sustaining a stable world-view.The result of this report is that a final solution to world-view related conflicts are beyond reach as our mental and physical nature limits us. However there are strategies for minimizing world-view related conflicts effect on society..
Affärssystemets påverkan på ekonomistyrningen
Bakgrund: Under det senaste decenniet har det blivit allt vanligare att implementeraaffärssystem i organisationer. Det kan idag ses som en förutsättning för att organisationer skalyckas med sin verksamhet. Det finns i huvudsak två sätt att implementera ett affärssystem.Det första är att en organisation skaffar ett standardsystem och då får verksamheten anpassasig efter affärssystemet. Det andra är att implementera ett verksamhetsanpassat system och dåanpassar man affärssystemet efter verksamheten. Tidigare forskar anser att den effektenaffärssystemet har på ekonomistyrningen är att många rutinjobb försvinner, personalen blirmer kunnig och kan fatta snabbare beslut och informationen är realtiduppdaterad vilket ledertill att bättre beslutsfattande.Forskningsfrågor: På vilket sätt påverkar affärssystemet ekonomistyrningen? Hurunderlättar affärssystemet arbetet med ekonomistyrningen?Syfte: Att förstå hur arbetet med affärssystemet påverkan ekonomistyrningen itillverkningsföretag.Metod: En kvalitativ fallstudie studie på två tillverkningsföretag inomsprängmedelsbranschen, Orica Sweden och Eurenco Bofors.
En tidsseriestudie av varviga sjösediment fra?n Kassjön
This thesis aims to analyse a time series containing the annual accumulation rate of minerogenic matter in the lake Kassjo?n. First there is a theoretical survey of some frequently used tools for the analysis of time series in the time domain and in the frequency domain. This survey is followed by a simulation study that illustrates how the theoretical tools work in practice. After this, the time series "toolbox" is used to analyse the time series from Kassjo?n (5701 data points).
Mjukvaruverktyg för loggning och analys avindustriella processer
This report discusses developing a software log tool for analysis of industrial processes. The target was to develop software that can help electro Engineers for monitor and fault finding in industrial processes. The tool is called PLS (Process log server), and is developed in Visual Studio.NET Framework 2005. PLS works as a client with Beijer Electronics OPC Server. The program is able to read data from PLC (Programmable Logic Controller), trough the OPC Server.
CSR i plast- och kemibranschen
Corporate Social Responsibility (CSR) is a topic that is becoming increasingly important in today's society. CSR is a concept whereby companies voluntarily integrate social and environmental concerns both in their business but also in interaction with their stakeholders. The society of today sets high expectations for how companies take their social responsibilities, especially in industries where the risks to individuals and the environment are high. In this study, we tried to answer the following questions; what kind of responsibility do companies in the plastics and chemicals industry claim to take and why might this be due? What differences exist between the investigated companies in the industry and what may these differences be rooted in? The purpose of this study was to obtain an understanding of the interest in working on sustainability in the plastics and chemicals industry.
What influence does Tai Chi have on the risk for falling among elder?
Background: 2007 there was 42 000 fall related accidents in Sweden and they are expected to increase the next few years. Fall among elders results in both increasing economically costs and suffering, but they can be prevented. For example has physical exercise shown an increasing effect on the risk for falls. Aim: The aim of this literature review was to investigate what influence Tai Chi has on the risk for falling among elder. Method: A literature review was conducted where eleven scientific articles were analysed with inspiration of the content analysis.