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2223 Uppsatser om The accounting function - Sida 62 av 149
Bilden av mannen i svensk kriminallitteratur
The aim of this Master?s thesis is to examine the image of the man in Swedish crime fiction. Gender theory based uponRobert W. Connell theoretical framework which discusses masculinities in plural is used. The method used is idea analysis and my supply for analyse is constructed on thebasis of Connell?s four ideal types regarding masculinity.The material in the investigation comprises of five novels published in Sweden 2007.The investigation reveals the complexity in forming masculinities; traditional male values remain mostly intact, but at the same time men must deal with emotions andrelations with women in a world where the male norm often is questioned.
IASB:s standarder passerar onoterat förbi : En studie av onoterade koncernmoderbolags tillämpning av internationella redovisningsstandarder
Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.
Kultur + Skola = Sant? : Kulturarbetarnas möjligheter i skolan
SammanfattningI have looked into the possibilities for culture workers to integrate music in the schools traditional teaching. Through litterateur and interviews it appears that it is a lot of possibilities, but also obstacles. The greatest obstacle seems to be the lack of money, time and research. The possibilities come with an increased understanding between the occupational groups and a good function of coordination. The creative process and its possibilities in the school surroundings, is something that also is under discussion.Jag har undersökt möjligheterna för kulturarbetare att integrera musiken i skolans traditionella undervisning.
Nanostrukturell ytbeläggning på utsatta delar av marina drivlinor
Nowadays naval units are participating in international missions, where new and in many cases tougher conditions will affect their propulsion. This essay deals with some of the now developed nanostructure coatings and gives a presentation of how the coatings could function on some exposed parts of the naval powertrain. The essay investigates the possibility that the coatings can be used as a protective layer that will reduce or prevent wear on selected parts of the naval powertrains. As a basis for the essay, nanotechnology is described, as well as different reasons that wear occurs and application techniques for coatings The conclusion is that nanostructured coatings can be applied and provide a much better result on hardness and wear resistance as of naval powertrains compared to micro-structural coatings, both for manufacturing and renovation. The essay presents a few examples of the military utility of the nanostructure coatings as well as suggestions for further research..
Deliberativ demokrati i praktiken : Begränsning eller utveckling av den representativa demokratin
Bachelor essay in political science by Andreas Byfeldt, autumn 2007?The practice of deliberative democracy- limitations or enhancements of representative democracy??Supervisor: Erik AmnåThe purpose of this study is to find out what impact the practice of deliberative democracy might have on a representative democracy. What effects deliberative democracy could have in this context are scientifically as well as publically relevant seeing that participation in representative democracies as well as the forms of representation is altering.The essay contains both a theoretical segment and a case study. The information regarding the case is based on the results from a questioner, conversations by and observations from the author. In addition an analysis is performed in the case study.The conclusion of the essay is that there is too little empirical research on the subject of deliberative democracy to make a qualified conclusion about what effects the practice of deliberative democracy could have on a representative democracy.
Musikens betydelse för individens identitetsskapande och sociala liv : - en kvalitativ studie av sex musikstudenter
ABSTRACTThe aim of this study is to analyze the aspects which have formed music-students? interest to perform music in various ways. Two of these aspects are family and school. Furthermore, -the study analyzes what music itself, and its performance mean in these students? social and personal lives.
Lean & Kaizen -dröm eller verklighet? : En kvalitativ studie med kundperspektiv i fokus
This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.
Utveckling av dynamiska farthinder
The aim of this Master of Science Thesis is to develop guidelines and improvementsuggestions of RiNOVA Traffic AB?s dynamic speed bump. The project started with athorough pre study of the design and its function to find out how passing vehiclesaffects the dynamic speed bump. The majority part of the pre study was to createnecessary mathematical models to explain the arisen forces and strains.The results of the mathematical models gave necessary information about the designregarding weaknesses and flaws. The most critical ones where those which interferedwith the design?s performance and reliability, and therefore needed to be corrected.These problems where more thorough analysed and discussed with experts before thefinal guidelines and improvement suggestions where developed.The parts of the design that had to be redesigned were the extension springs and thebearing that enables the dynamic properties.
Förväntningsgapets dynamik
Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.
Den mångsidiga controllern och dess samverkan med den operativa nivån
Uppsatsen syftar till att undersöka hur controllerns roll ser ut i ett stort tjänsteföretag samt hur denna samverkar med chefer på den operativa nivån. Vidare studeras även vilket inflytande controllern har på den operativa nivåns arbete. Studien bygger på intervjuer med controllern och ekonomidirektören på PayEx Solutions, ett företag som utvecklar elektroniska betalningslösningar. Därutöver har en enkätundersökning besvarats av chefer på den operativa nivån inom företaget.Controllerns uppgifter är inte väldefinierad i litteraturen och den har idag många olika arbetsuppgifter beroende på vilket företag som den är verksam i. De olika förväntningarna personer inom en organisation har på controllern påverkar också controllerns roll.
Separation av två klasser av åtta-dimensionella reella divisionsalgebror
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).
Att lämna spår. En undersökning om mönsters påverkan på slitage.
Could patterns change the way we as consumers feel about a product as it ages and wears down? Why do some products increase their value as they are being worn downand others do not? Could the same affection that increases with your favourite jeans or an old, worn down, scratched and beautiful wooden furniture, be applied on otherproducts with different ability?s and history?The goal was to explore patterns and beautiful aging in products to increase the consumers desire to keep the well used product a little bit longer. Not to prolong the products ?lifetime? from brand new till it?s no longer inhabit their main function, but at that precise momentwhen you as a consumer decides to through it away in favour for a new, updated version. To buy ?new and fresh?.Patterns with different expressions, colouring and size, were explored that increase the value of a product which in this project contained handles and varies of surfaces on casseroles, frying pans, whisks, cutlery etc.
Minimering av saldodifferenser och ledtidsvariationer genom processförbättring : En fallstudie på Kockums lager i Karlskrona
Inventory management is a key part of a company?s logistics function and is of great importance to companies as it is a substantial cost. It is of high importance for a company to make sure that the warehouse is efficient as possible. In this thesis two factors that hurt a warehouse?s efficiency are introduced; inventory inaccuracies and lead-time variations.This thesis has been dedicated to analyze how inventory inaccuracies and lead-time variations arise and how to eliminate them.To be able to solve this question we have used a qualitative research method.
Utveckling av 22 : -en motkolvs HCCI motor
Environment friendly transports are one of the main topics in the industry and society today.Shell organizes an annual university competition called Shell Eco Marathon. The goal is to buildthe car that consumes the least fuel during a race. KTH participated for the first time in 2006.The engine for this competition, DoubleTwo, has been developed within the school. Theprinciple is a two stroke counter piston HCCI engine with variable compression ratio. HCCIstands for homogenous charge compression ignition.
Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar
The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.