Work deals with the problems of noncurrent tangible assets from view of International Financial Reporting Standards and from view of czech accounting regulations. Main result of the work is especially analysis and valorization of these two views, disclosure of their differences or similarities and deduction of effects for accounting.

The diploma thesis focuses on tangible fixed assets, not only from the perspective of Czech accounting and tax standards but also International financial reporting standards. Definition of tangible fixed assets is the first chapter of the thesis followed by definition of valuation and depreciation. The difference between accounting depreciation and tax depreciation creates deffered tax which makes it next notion specified in the thesis. The last part of the thesis is model case with calculation of accounting depreciation, tax depreciation and deffered tax using specific accounting methods.

Bakgrund: IASB publicerade 2014 ett klargörande rörande vilka avskrivningsmetoder som tillåts. Det träder i kraft först 2016, men publiceringen gav upphov till en förnyad diskussion rörande de avskrivningsmetoder som är tillåtna enligt IFRS. I Sverige anses linjär avskrivningsmetod vara den mest tillämpade, men kunskapen om faktisk tillämpning är bristfällig. Syfte: Syftet med studien var att undersöka vilka avskrivningsmetoder svenska börsnoterade företag använder för deras materiella och immateriella anläggningstillgångar. Vi ville se om det fanns en dominerande avskrivningsmetod. Samt undersöka hur bransch, revisionsbyrå eller storlek samverkar med valet av respektive metod. Vi undersöker därefter hur några av företagen resonerade vid valet av avskrivningsmetod, och vad som enligt dem påverkade valet. Metod: Studien har i huvudsak induktivt angreppssätt och eklektiskt fokus. 183 svenska börsnoterade företag årsredovisningar studerades och en enkät skickades ut till de 40 företag som inte upplyste om sin avskrivningsmetod. Fyra intervjuer genomfördes med redovisningsansvariga från företag med olika avskrivningsmetoder. Företagen kategoriserades beroende på de avskrivningsmetoder som användes och valdes därefter slumpmässigt ut för deltagande i intervjun. Slutsats: För såväl materiella som immateriella anläggningstillgångar dominerade linjär avskrivningsmetod. Endast 5,1 procent och 3,0 procent tillämpade en annan avskrivningsmetod för materiella respektive immateriella anläggningstillgångar. Enligt kompletterande enkät tillämpade samtliga företag som inte redovisade avskrivningsmetod i årsredovisningen linjär avskrivning. Av intervjuerna framgick att enkelheten var den drivande faktorn till att linjär avskrivningsmetod användes. Intervjupersonerna menade också att de degressiva och produktionsberoende avskrivningsmetoderna ansågs mer komplicerade än den linjära då fler faktorer än tid påverkar avskrivningen. / Background: In 2014 IASB published a clarification regarding the acceptable methods of depreciation and amortization. Despite the fact that these amendments will be in effect only in 2016, the publishing sparked a debate concerning the methods allowed according to IFRS. In Sweden the linear method is supposedly the most widely used, but data is limited regarding the actual usage of depreciation and amortization methods. Purpose: The purpose was to study which depreciation and amortization methods are applied by Swedish listed companies. We wanted to see if there is a dominant method and if industry, auditor or size affects the choice. The study also attempted to understand why companies choose a certain method of depreciation and amortization over others, and what factors that affected that choice. Methodology: The study has an mainly inductive approach and an eclectic focus. Annual reports from 183 Swedish listed companies as well as a questionnaire sent to 40 companies that chose not to disclose the method. Four interviews was conducted with the accounting officers from companies with different methods of depreciation and amortization. The companies were categorized according to the used method and thereafter randomly selected for participation. Conclusion: The linear method dominated both depreciation and amortization choices. Only 5.1 percent and 3.0 percent of the companies applied a different method for depreciation and amortization choices. 15 percent of the annual reports did not contain disclosures despite requirements. All of these unspecified choices turned out to be linear method according to the complimentary survey. In the interviews simplicity was stated as a driving force behind the choice. One of the respondents said that it was implicitly understood what method they used. The respondents also expressed that the diminishing balance method and the unit of production method are more complex than the linear method because of the increased number of factors affecting the depreciation and amortization.

This thesis focuses on the application of the tangible user interface and spatial augmented reality principals for playing board games. For this purpose, a system called interactive table was developed. It is both hardware and software solution. The hardware part solves the installation of a depth camera and a projector located above the table. The software solution deals with calibration of the depth camera and projector system using known procedures for camera calibration on the one hand, on the other hand it solves tasks from the field of computer vision. This perceptional part is the core of the whole thesis and for the purposes of playing board games it provides information about the location of the physical game object, physical game board and the calculations of mask for masking distracting objects. An educational application was developed for the purposes of demonstration of the system options. The interactive table offers new possibilities for playing board games in a real-world environment by the combination of the augmented reality elements with real-world objects and the related new user experience.

The Tswaing Meteorite Crater, formed 220 000 years ago, on the farm of Zoutpan, (or also known as the Pretoria Saltpan), had been a topographic and geological riddle for a long period of time. The gathering of salt from the crater was its main attraction for many groups that flocked to the crater, which later became an important beacon of infrastructure, becoming the largest producer of Soda and Salt in the Transvaal in the early 1900’s. Knowledge is an intangible quality of the cultural landscape and its history which can be lost in the blink of an eye if it is not preserved, commemorated and conserved for future generations. Through the investigation of Inclusive Design and the application of its principles, the narrative which is Tswaing, can be made accessible to all by revealing the concealed narrative of the place, tangible and intangible, through time. The afterthought or lack of design for disabled individuals can be seen in many projects. By ensuring accessibility is part of the design process from the onset of the project, valuable resources are not needlessly wasted later. As a result the cultural landscape and its secrets can be uncovered and shared with all. / Dissertation ML(Prof)--University of Pretoria, 2012. / Architecture / unrestricted

The world and its economy is going through countless and significant changes. Intangible assets are one of these changes due to the economy and the society have a higher demand for information than before. Nevertheless, tangible assets are still important assets within the economy since no economy will function without tangible assets. Intangible assets and tangible assets can contribute to that a business is gaining competitive advantages and thereby, increasing the level of profits. The focal study has been performed at Sweco Environment AB and aims to investigate how intangible assets and tangible assets contribute to increased gross profits within a specific service industry, where a modular product can be implemented. A modular product wasinvestigated in order to find differences and similarities which can affect a business’ opportunities to generate increased gross profit. The focal study is limited to a modular product and a specific industry, where it can be applied. In order to perform the focal study, scientific articles, books and reports have been utilised to form a foundation of the theoretical framework. The theoretical framework consists of sustainability, modularity and economics. Subsequently, a combination of a qualitative and quantitative research has been conducted. The qualitative research included observations and semi-structured interviews with experienced participants within the field. The quantitative research contained archival records with annual financial statements and balance sheets of private corporations within the Swedish market. The archival records were used in order to perform the econometric analysis. The results from the observations and interviews demonstrated a holistic picture of the nonmodular product and the modular product. The main differences were found within the process from customer order to utilisation and the leasing option for the modular product. The econometric analysis which was performed in the specific service industry indicated that tangible assets were not statistically significant meanwhile, intangible assets were statistically significant. A 1 % increase in intangible assets contribute to 0.088 % increase in gross profit per employee. By investing in intangible assets does not only contribute to increased gross profits, it can also lead to competitive advantages.

Användargränssnitt är en viktig del av kommunikationen mellan människor och maskin. Tidigare så kallat människa-datorinteraktion var baserad på användning av hålkort vid kommunikation med datorer, detta ändrades under andra halvan av 1900-talet. Där användningen av det grafiska användargränssnittet och kommandoradsgränssnitt började ta över. I dag finns det flera olika sorters användargränssnitt till flera olika maskiner och enheter, bland annat touch-gränssnittet som används till alla våra smarttelefon. Touch-gränssnittet ansågs som något lättanvänt och gav möjligheter till andra gränssnitt i detta fält. Ett av dem är det haptiska gränssnittet som ger användaren möjligheten att ändra data direkt i verkligheten, inte digitalt.I denna studie presenterar vi ett påtagligt gränssnitt (tangible interface) i form av ett interaktivt blixtlås. Syftet med denna studie är att använda en teknisk uppfinning med ett så kallat Tangible interface för att samla in data i form av en skala och sedan jämföra den med en numerisk skala representerad på papper. Ett experiment användes vid insamlingen av data, den var baserad på två sorters enkäter, det ena var pappersbaserad, medan den andra var baserad på det interaktiva blixtlåset. Hela experimentet avslutades med en utvärdering. Resultatet från experimentet visade att skillnaderna mellan en numerisk skala i form av papper inte skilde sig åt så mycket från det interaktiva blixtlåset. / User Interfaces are necessary for us when communicating with the machines. Early human-computer interactions were based upon the usage of puncture card to communicate with the computer, that later transformed into Graphical User Interfaces and Command Line Interfaces during the latter half of the 20th century. Today there are a lot of different kinds of interfaces for various types of devices, such as the touch interface for our smartphones. Due to the ease and possibilities of using the touch, further development in this area has been desired. An interface that gives the user the possibility to manipulate data in real life, is called a haptic interface. In this paper an interactive zipper is presented as a tangible interface that is part of the haptic interface. The study focuses on how a technological invention with a tangible interface can be used to gather feedbacks in the form of a numeric scale and how it compares to a numeric scale presented on paper. An experiment based on two questionnaires was used to gather the feedbacks, one was paper-based and the other based upon the interactive zipper, and it ended with an evaluation of the interactive zipper. The results showed that there are not any big differences between the numeric scale presented on paper compared to the interactive zipper.

In recent years, healthcare has been shifting toward a people-centred vision. Within the intersection connecting service design and healthcare innovation, co-design communication tools are increasingly being used to bring the voice of patients and their families into healthcare co-creation activities. Existing documented use of such tools primarily focuses on empathy and how designers derive inspiration from participants’ materials, while little draws on the actual design process and how design attributes can effectively support patients and their families in generating and expressing their dreams. From this perspective, this thesis first analyses existing tools that aim to elicit participants’ self-expression and evoke their future-oriented thinking, which strategies for designing a tool that supports individuals in expressing their dreams are identified with a particular focus on materiality and visuality. Taking a research through design approach, this thesis enters into the extremely challenging rare disease context to design a toolkit to help family caregivers of people with ALS identify and convey their dreams for life after diagnosis. Through observations of participants’ interaction during the prototyping process, this study further demonstrates that considering both the vulnerability and intelligence of patients (families) in the design of tangible toolkits effectively breaks participants’ habitual perceptions and brings them to an imaginative space towards the future. In doing so, co-design tools commonly used in service design can be better adapted to the healthcare context. Additionally, the thesis provides family caregivers’ questions, insights, and ideas about ALS healthcare services, thereby informing the future ALS healthcare innovation.

No description available.

Materials and materiality in interaction design has become more and more important perspectives within the field. Material explorations of a specific material could contribute to this ongoing discussion. As means to investigate how material properties affect interactive qualities for a tangible interaction design, a remake of an existing design was created. The starting point for remake is a tangible programming space for children called Patcher where custom built RFID readers is interacted with. For this investigation, Android mobile phones with NFC readers is the material of choice when recreating the same concept. Design values in Patcher are identified as collaborative play and open-ended programming play. The creation process of Alfombra Applique, the remake, is presented, the design choices and how they relate to the shift of material. This leads to learnings regarding how material properties differ when using the prebuild product with a lot of design possibilities in relationship to custom built hardware. These learning can be summarized into three topics. (1) When using a prebuilt product as material there will be more limitations to how a designer can change the material, it can only be bent using software. (2) A consumer market product opens up to getting the artefact available to more users, but it could depend on how the product normally is used. (3) The designer and users will have a lot more preknowledge of the material whish gives implications on expectations. Also, the paper investigates how exploring materials and having a bricolage mindset made it possible to create a meaningful remake with other material of an existing design. It is concluded that the choice of materials and how designers work with their properties changes what is relevant and possible to design. / Inom forskningsfältet interaktionsdesign har diskussioner kring material och materialegenskaper blivit mer och mer viktigt. En typ av forskning som bidrar till denna diskussion är materialutforskningar. I denna artikel undersöks hur materialegenskaper påverkar designbeslut inom greppbar interaktionsdesign. Materialegenskapernas påverkan  undersöks genom att återvinna ett existerande koncept från fältet och återskapa detta med andra material. Förlagan, Patcher, är en matta för programmeringslek där barn interagerar med RFID-taggar som läses med RFID-läsare som designerna själva hade satt ihop från komponenter. I den nya prototypen användes istället Androidtelefoner utrustade med NFC-läsare och NFC-taggar för dessa att läsa av. Från Patcher behölls grundidén och två designvärderingar att ta med till den nya designprocessen, dels vikten av att uppmuntra till samarbete samt användarnas självständighet att hitta på regler och mål med leken. Den nya designen får namnet Alfombra Applique. Designen, designbesluten och hur de är relaterade till materialbytet presenteras. Detta leder till resultat angående hur materialegenskaperna mellan egenkonstruerad hårdvara och en färdigkomponerad produkt, som en mobiltelefon, skiljer sig åt. Dessa resultat summeras till tre punkter. (1) Att använda en färdig produkt i skapandet av den här typen av greppbar interaktionsdesign gör det svårare att modifiera materialet, det är bara möjligt med mjukvara. (2) Det finns potential att nå fler användare av greppbar interaktionsdesign när materialitet är existerande produkter som många redan äger. (3) Förväntningar på en design förändras när användare och designer har mer förförståelse för föremålet och dess förväntade användning. Förutom detta visas hur metoden för undersökandet av materialen inspirerat från bricolage som var viktig för designprocessen gjorde det möjligt att återskapa ett existerande koncept. Detta leder till slutsatsen att vilka material som används och hur designern arbetar med deras egenskaper förändrar vad som är relevant och vad som är möjligt att skapa inom interaktionsdesign.