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Can Street View technology enhance the reliability of distribution data for monitoring invasive species? / Kan Street View-teknologi förbättra tillförligheten av distributionsdata för övervakning av invasiva arter?Jutström, Joxer January 2024 (has links)
Many municipalities around Sweden use public access spatial data from Artportalen to track and fight invasive species, but anyone can upload data to Artportalen and not all of it becomes verified. They could potentially enhance their efforts by incorporating street view technology for more reliable data. One municipality that uses Artportalen data is Jönköping, which suffers from Reynoutria japonica. I randomly selected 50 areas around Jönköping with reports of R. japonica and went through them using Street View. The purpose of this study is to test if Street View can be used to improve the reliability of Artportalen data and if it can fully replace other methods to do so. I counted each individual of R. japonica I could identify and compared it to the number of reports in each area. Among the 50 areas only 26 were reachable in Google Street View and some plants were impossible to identify if they were R. japonica or not. When looking at the areas that could be reached it showed no difference between Reports in Artportalen and what was found in Street View if you included the unidentifiable plants. When excluding unidentified plants or when including areas that could not be reached it showed a significant difference. Using Google Street View to complement Artportalen data for R. japonica comes with benefits and limitations. Many areas were impossible to reach, but where accessible, it proved effective in identifying misreports and finding unreported plants without the need to visit the location. Street View data can enhance the reliability of distribution data used for monitoring invasive species without ever needing to travel, however it cannot fully replace other methods of enhancement and for the best reliability, a combination of Street View and on-site visits is necessary. / Många kommuner runt om i Sverige använder offentligt tillgängliga geodata från Artportalen för att spåra och bekämpa invasiva arter, men vem som helst kan ladda upp data till Artportalen och inte all data blir verifierad. Kommunerna skulle potentiellt kunna förbättra sina insatser genom att använda Street View teknologi för att få mer tillförlitliga data. En kommun som använder sig av data från Artportalen är Jönköping, som lider av den invasiva växten Reynoutria japonica. Syftet med den här rapporten är att testa om Street View kan användas för att komplimentera data från Artportalen och om det kan helt byta ut andra metoder att göra samma sak. Jag valde slumpmässigt ut 50 områden runt Jönköping med rapporter om R. japonica och gick igenom dem med Street View. Jag räknade varje individ av R. japonica jag kunde identifiera och jämförde det med antalet rapporter i varje område. Bland de 50 områdena var det bara 26 som kunde nås med Google Street View och vissa växter var omöjliga att identifiera om de var R. japonica eller inte. När man tittade på de områden som kunde nås visade det ingen skillnad i antal växter mellan rapporterna i Artportalen och vad som hittades i Street View om man inkluderade de oidentifierbara växterna. När man exkluderade oidentifierade växter eller när man inkluderade områden som inte kunde nås visade det en signifikant skillnad. Att använda Google Street View för att komplettera Artportalen-data för R. japonica har både fördelar och begränsningar. Många områden var omöjliga att nå, men där de var 2 tillgängliga visade det sig effektivt för att identifiera felrapporter och hitta orapporterade växter utan att behöva besöka platsen. Street View-data kan förbättra tillförlitligheten av distributionsdata som används för att övervaka invasiva arter utan att man någonsin behöver resa, men det kan inte fullt byta ut andra metoder att öka tillförlighet och för bästa resultat är en kombination av Street View och platsbesök nödvändig.
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Factors influencing subject-related creative achievement within 10th-grade chemistry students.Kressmann, Christian 26 June 2024 (has links)
Die Förderung von kreativem Denken und Problemlösen ist ein zentrales Anliegen im Bildungsbereich des 21. Jahrhunderts. Diese Studie untersucht mittels eines Aptitude-Treatment-Interaction Ansatzes die Zusammenhänge zwischen individuellen Denk- und Lösungsstrategien sowie der Leistungsfähigkeit von Schülern in Bezug auf kreatives Denken und Problemlösen in der Chemie. Hierzu wurden Testinstrumente entwickelt und validiert, die die psychologische Problemlöse-Präferenz beschreiben. Die Kreativität wurde anhand des Consentual Assessments nach Amabile durch unabhängige Experten bewertet. Die Studie umfasste 279 Schüler nach Datenbereinigung. Untersuchte Einflussfaktoren waren u.a. VIEW-Typ, Vorwissen, kognitive Fähigkeiten, Anzahl der Hobbies, Interesse und Selbstverständnis für Naturwissenschaften sowie Bearbeitungszeit der Aufgaben. Mithilfe multipler linearer Regression wurde ein statistisch hochsignifikantes Modell entwickelt, das eine hohe Anpassungsgüte aufwies. Die Bearbeitungszeit der Aufgaben korrelierte am stärksten mit der kreativen Leistung. Weitere signifikante Prädiktoren waren Anzahl der Hobbies, während Vorwissen und kognitive Fähigkeiten eine geringere Signifikanz zeigten. Die Subdimension zur Einstellung gegenüber Neuem des VIEW-Assessments korrelierte negativ mit der gesamten kreativen Leistung. Diese Ergebnisse liefern erstmalig einen Einblick in die Zusammenhänge zwischen Denkstrategien und Leistung im kreativen Denken in der Chemie. Limitationen der Studie betreffen u.a. die Operationalisierung von Kreativität und die Individualisierung der Aufgaben entsprechend der VIEW-Typen. Handlungsempfehlungen für die Unterrichtspraxis werden auf Basis dieser Ergebnisse gegeben. / This study investigates the relationship between individual approaches to creative thinking and problem-solving and students’ performance, particularly within the domain of chemistry. Utilizing an "aptitude-treatment-interaction" approach, two preliminary studies were conducted to develop and validate appropriate research designs and test instruments. Tasks were designed based on the VIEW assessment to assess students’ psychological problem-solving preferences, and creativity was evaluated using the Consensual Assessment method. A total of 279 students were included after data cleaning. Factors influencing creative achievement, such as VIEW type, prior knowledge, cognitive ability, hobbies, interest, self-concept in science, and task duration, were examined. Multiple linear regression revealed a statistically significant model, with predictors like orientation to change, search strategy, time spent on task, interest, self-concept, number of hobbies, cognitive ability, and prior knowledge significantly predicting overall creative achievement in chemistry. Notably, task duration had the strongest correlation with creative performance, with hobbies also contributing significantly to variance. Other factors, such as preference for novelty, showed lower significance. Additionally, a negative correlation was found between preference for novelty and overall creative performance. This study highlights the importance of diverse factors in fostering creativity, suggesting recommendations for instructional practice, including ample time for creative tasks and encouragement for students to engage in diverse hobbies. Limitations include the operationalization of creativity, task individualization, and sample size and composition.
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On Logistics in the Strategy of the FirmKihlén, Tobias January 2005 (has links)
The purpose of this thesis is to describe and analyse the role of logistics in the strategy of the firm. Leading to this purpose are empirical observations of firms that manage to grow under sustained profitability, by the means of logistics. The clothing retailers H&M and Inditex manage to pursue strategies of growth under sustained profitability. Both H&M and Inditex acknowledge that logistics is used in achieving these strategic goals. The competitive environments are similar for the two retailers. However, the strategy content, i.e. the what of strategy, differs greatly between H&M and its Spanish competitor. H&M focuses on economies of scale in their operations to allow for low logistics costs and a cost-efficient geographical expansion. Inditex focuses on flexibility and speed, being able to quickly respond to changes in demand, which calls for a more agile logistics platform. From this background, two cases are studied as regards the role of logistics in the strategy. The case companies Ahlsell and Bergman & Beving, two wholesalers of industrial goods, display growth under sustained profitability and have an outspoken focus on logistics in their strategies. The cases are described in terms of the content and the context of logistics in the strategy of the firm. The content is the what of strategy whereas the context is the where of strategy. The context is further divided into inner and outer context, where inner context is the firm and outer context is its environment. The theoretical basis of this research is found in logistics and in strategy: Logistics research on the relation between logistics and strategy from a logistics perspective, and strategy theory ranging from the resource-based view of the firm, or the inside-out perspective, to positioning theory, or the outside-in perspective. A pattern-matching methodology is used to establish an appropriate description of the logistics content and context in the strategy of the firm. In the content-dimension, the opposing views of the resource-based view and positioning theory are tested on the cases. In the context-dimension, the cases and their environment are described with a stance taken in the contingency approach to the organisation of logistics. The research shows that the role of logistics in the strategy of the firms in the scope of this study is most appropriately described using a resource-based view of the firm. Further, the two firms under study serve as examples of two different ways to use logistics in the strategy: - Bergman & Beving manages to integrate a decentralised group of product companies in one logistics platform. - Ahlsell achieves synergies in acquisitions by moving logistics and administration of the acquired firms into their centralised logistics platform. The cases also serve as examples of that the logistics solutions need not be optimal in terms of the lowest cost and the highest service level to be used successfully in the strategy of the firm to reach growth under sustained profitability. The firms in the scope of this research act in similar outer contexts but interpret these contexts in different ways depending on their manner to use logistics in the strategy. The research shows that similar outer contexts can be approached successfully with strategies with different logistics content. The logistics organisations in the firms in the scope of this thesis display robustness towards changes in the outer context of the firm, i.e. the logistics organisations can encounter considerable changes in the environment without altering their position in the firm. It is concluded that in order to make the role of logistics in the strategy more comprehensible, a bridge between the abstract strategy theory and the role of logistics needs to be established. A possibility to attain this can be found in the application of a business model framework to the relation between logistics and strategy, which is suggested as an area for further research. / ISRN/Report code: LiU-Tek-Lic 2005:34
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HIGH-PERFORMANCE FULL-VIEW VISION SYSTEM WITH GUIDANCE SUPPORT OF ACOUSTIC AND MICROWAVE ARRAYSClark, Nicholas, Dunne, Fiona, Lee, Michael, Lee, Hua 10 1900 (has links)
ITC/USA 2006 Conference Proceedings / The Forty-Second Annual International Telemetering Conference and Technical Exhibition / October 23-26, 2006 / Town and Country Resort & Convention Center, San Diego, California / This paper describes the concept of wide-angle coverage optical vision system integrated with guidance support of microwave or acoustical imaging arrays. The objective is to provide the capability of effective high-resolution full-view monitoring and sensing. The optical component, formed by a multi-camera array, is responsible for the main interface with human users. The acoustical and microwave arrays are integrated, allowing the system to function in the event-triggered modality for optimal efficiency. In this paper, the arrays discussed are in circular configurations. With minor modification, the system can also function with linear array configurations.
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Toepassing van essensiestruktuur-analise as evalueringsmaatstaf vir outentieke opvoeding / The application of essence-structure-analysis as a criterion for the evaluation of authentic educationJordaan, J. H. (Johannes Hendrik) 11 1900 (has links)
Summaries in English and Afrikaans / Daar is gepoog om 'n omvattende, algemeen geldige maatstaf te vind waarmee
enige opvoeding vir outentisiteit geevalueer kan word. Die moontlikheid dat
die "essensiestruktuur van behoorlike volwassenewees en van opvoedingsdoel"
(ES) hieraan voldoen, is ondersoek.
Die genoemde essensiestruktuur (ES) is in 'n modeldiagram CESM) saamgevat.
Dit bevat die volgende essensies: 'religiositeit', die 'etiese', 'affektiwiteit',
'liggaamlikheid'. 'nasionaliteit' (insluitende 'kulturaliteit'.
'historisiteit' en die 'politiese'), die 'estetiese'. 'individualiteit'.
'sosialiteit'. die 'ekonomiese'. 'vryheid'. 'gesag'. 'taal' en 'redelikheid'.
asook die sewe normbeelde wat 'n substruktuur van die 'etiese' is.
'Religiositeit' is hierargies die mees belangrikste essensie. gevolg deur
die 'etiese'. Aldie ander essensies verkeer op 'n derde niveau van belangrikheid.
Om outentiek te wees behoort 'n opvoedingseksemplaar aan boge
noemde hierargie te voldoen. Elk van die genoemde essensies is verduidelik,
asook hulle samehangende verbandhoudendheid binne die ESM. Die harmonie
binne hierdie gestruktureerdheid is van deurslaggewende belang vir die
begryping van outentisiteit by opvoeding.
'n Evalueringsmetode. bekend as ''essensiestruktuur-analise" (ES-analise).
is uit bogenoemde deur die navorser ontwikkel. 'n Uiteensetting van mikro-.
meso- en makro ES-analise is oak verstrek. Beskrywings van eksemplare van
opvoeding en van aanverwante opvoedingsaangeleenthede word in die lig van
die ESM geanaliseer. Hoe meer 'n opvoedingseksemplaar ooreenstem met die
ESM hoe nader beweeg dit aan outentisiteit. en omgekeerd.
Ter illustrasie van die toepassingsmoontlikhede van ES-analise is die
mensbeskouing van C.K. Oberholzer. die kindbeskouing van J.C. Coetzee. die
Christelike lewensopvatting, die wereldbeskouing van Albert Schweitzer en
die opvoedingsleer van die Klassisisme aan ES-analises onderwerp. Die
Christelike lewensopvatting kon as outentiek geevalueer word, terwyl die
mensbeskouing van Oberholzer. die kindbeskouing van Coetzee en die wereld beskouing van Schweitzer naby aan outentisiteit beweeg. Die opvoedingsleer
van die Klassisisme vertoon heelparty essensie-diskrepansies.
Die hipotese, dat ES-analise 'n betroubare evalueringsmaatstaf vir outentieke
opvoeding kan wees, is bevestig. Derhalwe kon die aanwending vanESanalise
oar 'n wye spektrum aanbeveel word. byvoorbeeld by histories opvoedkundige
eksemplare, godsdienslere. skoolstelsels en meegaande kurrikula en
by die ontwikkeling van opvoedingsprogramme. Die huidige opvoeding en kon
temporere leefwyse kan in die toekoms verbeter word indien ES-analise daadwerklik
toegepas sou word. / An effort was made to find a universally valid criterion to evaluate any
education for authenticity. The "essence-structure of proper adulthood and
of education-aim" (ES) was investigated in this regard.
This essence-structure (ES) was condensed in a model diagram (ESM). It
includes the fo 11 owing essences: · re 1 i gi ousness · , the · ethi ca 1 ' , · affec
tiveness'. 'bodiliness'. 'nationality' ('culturality'. 'historicity' and the
'political'), the 'aesthetical'. 'individuality', 'sociality·. the 'economical'.
'freedom·. 'authority'. 'language' and 'rationality'. as well as
the seven norm images - a substructure of the 'ethical'. Hierarchically
'religiousness· is the most important essence. followed by the 'ethical·.
All other essences exist on a third 1 eve 1 of importance. To qualify as
authentic an exemplar of education ought to comply with the above-mentioned
hierarchy. Each of the essences and their interrelatedness within the ESM
were discussed. The harmonious co-existence within this structuredness is
of paramount importance in understanding educational authenticity.
Emanating from the above-mentioned an evaluation method. known as "essence
structure-analysis" (ES analysis). was developed. Micro. meso and macro-ESanalysis
were also explained. Descriptions of exemplars of education and
of educationally related matters are analysed using the ESM as the criterion.
The more an exemplar corresponds with the ESM. the more it re
sembles authenticity, and vice versa.
To demonstrate the application potential of ES analysis C.K. Oberholzer's
view of man. J.C. Coetzee's view on childhood. the Christian life-view.
Albert Schweitzer's world-view and the educational doctrine of the
Classicism were subjected toES analyses. The Christian life-view could be
evaluated as authentic. while Oberholzer's view of man. Coetzee's view on
childhood and Schweitzer's world-view are resembling authenticity closely.
The educational doctrine of the Classicism revealed several essence discre
pancies.
(viii)
The hypothesis. that ES analysis can be a reliable evaluation criterion for
authentic education. was confirmed. It could thus be recommended that ESanalysis
be implemented over a broad spectrum. for example when studying
historico-educational exemplars. doctrines of religion. school systems and
curricula and assisting in developing educational programs. The contemporary
education and way of life can be ameliorated in the future if ES
analysis is applied actively. / Educational Studies / D.Ed. (Philosophy of Education)
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3D position estimation of sports players through multi-view trackingVos, Robert (Robbie) 12 1900 (has links)
Thesis (MSc (Mathematics))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: Extracting data from video streams and using the data to better understand the observed world
allows many systems to automatically perform tasks that ordinarily needed to be completed by
humans. One such problem with a wide range of applications is that of detecting and tracking
people in a video sequence. This thesis looks speci cally at the problem of estimating the positions
of players on a sports eld, as observed by a multi-view camera setup.
Previous attempts at solving the problem are discussed, after which the problem is broken down
into three stages: detection, 2D tracking and 3D position estimation. Possible solutions to each of
the problems are discussed and compared to one another.
Motion detection is found to be a fast and e ective solution to the problem of detecting players in
a single view. Tracking players in 2D image coordinates is performed by implementing a hierarchical
approach to the particle lter. The hierarchical approach is chosen as it improves the computational
complexity without compromising on accuracy. Finally 3D position estimation is done by multiview,
forward projection triangulation. The components are combined to form a full system that is
able to nd and locate players on a sports eld.
The overall system that is developed is able to detect, track and triangulate player positions.
The components are tested individually and found to perform well. By combining the components
and introducing feedback between them the results of the individual components as well as those of
the overall system are improved. / AFRIKAANSE OPSOMMING: Deur data uit 'n video-stroom te ontrek, en die data te gebruik om die wêreld wat waargeneem word
beter te verstaan, kan baie rekenaarstelsels take outomaties voltooi wat voorheen deur 'n mens sou
gedoen moes word. Een so 'n probleem wat 'n wye toepassingsveld het, is om mense te vind en te
volg in 'n video. Hierdie tesis kyk spesi ek daarna om die posisie van spelers op 'n sportveld te vind,
gegee 'n klomp kameras wat na die veld kyk.
Daar word na vorige stelsels wat hierdie probleem probeer oplos gekyk, waarna die probleem in
drie dele opgedeel word: vind die spelers, volg die spelers in 2D en skat die posisie van die spelers
in 3D. Moontlike oplossings vir elk van hierdie dele word bespreek en vergelyk met mekaar.
Daar word gevind dat om beweging te identi seer 'n eenvoudige manier is om die spelers te vind.
Hulle word dan gevolg in 2D beeldkoördinate deur gebruik te maak van 'n hiërargiese implementasie
van die partikel- lter. Die hiërargiese implementering word gekies omdat dit die spoed van
die partikel- lter verbeter, sonder om die akkuraatheid te verswak. Laastens word die 3D posisie
gevind deur multi-sigpunt, voorwaartse projeksie triangulering. Die verskillende komponente word
kombineer om 'n volledige stelsel te vorm wat spelers kan vind en plaas op 'n veld.
Die volledige stelsel wat ontwikkel is, is in staat om spelers te vind, volg en hulle posisies te
bepaal. Elk van die individuele komponente word getoets, en daar word gevind dat hulle goed op
hulle eie werk. Deur die komponente te kombineer en terugvoer tussen verskillende komponente te
bewerkstellig word die resultate van die individuele komponente, sowel as dié van die volledige stelsel
nog verbeter.
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R&D Investments in Family Firms : A Perspective of Swedish Family FirmsFinstorp, Axel, Padang, Ferdinand January 2016 (has links)
Problem: Several extant studies argue that family firm tend to invest less or even tend to avoidR&D investments, yet R&D investments are essential for sustaining competitive advantage of afirm as they facilitate innovation. Nevertheless, under certain circumstances family firms couldalso prefer R&D investments. Departing from these knowledge and drawing upon resource-basedview & dynamic capabilities concepts, this thesis will explore how family firms perceive R&Dinvestments, furthermore, it will investigate factors influencing R&D investments in family firmsthrough an in-depth qualitative approach. Purpose: To explore how family firms perceive R&D investments in the first place by utilizingSwedish family firms as the context which is aimed to provide a new viewpoint on R&Dinvestments in family firms from an in-depth approach. Furthermore, the study extends toinvestigate factors which have influence on whether or not family firms undertake R&Dinvestments Method: The study applies multiple case studies strategy with six cases in total and eightrespondents. To support the study, semi-structured interview is used to collect the data, inaddition to researcher's note. The analysis of empirical findings comprises of two parts, firstly,the empirical findings are presented per case which are followed by the summary of findings fromall cases at the end based on the theoretical lenses. Afterward, a cross-case analysis is conductedto observe emerging patterns which are used to further adapt the preliminary conceptualframework made from frame of references. Conclusions: Family firms according to their views on R&D could be divided into two groups.The first group consists of the firms without a dedicated R&D focus or firms that perceive R&D asembedded activity, while the latter is the firms with dedicated R&D focus. According to the waysthey perceive R&D, they subsequently put different emphasis on R&D investments. The firstgroup is rather reactive toward R&D, while the latter group is more proactive. These differencescould be explained by the internal and external influences (factors) which are found through theuse of resource-based view and dynamic capabilities. The internal factors are specialization,organizational culture and family history, while the external ones are trends and competition.Trends and specialization are found in almost all cases, and they explain the early engagement(without dedicated focus) of R&D in the firms. However, unlike trends, specialization mightpotentially lead to negative propensity toward R&D investments because of the competitiveadvantage gained from being specialized and knowledgeable in certain area. However, whencompetition comes into play, it might shift the circumstance by encouraging the firm to leave its“comfort zone”, thus would encourage R&D endeavors, in particular R&D investments especiallywhen the firm aims to lead in the market. Meanwhile, organizational culture could also be acatalyst for firms to focus on R&D, but it is very dependent on the culture instilled in the firmwhether or not it would encourage R&D. Firms with risk aversion, as suggested by literature andalso found in one of the cases would distance the firm from R&D investments. On the other hand,firms that show continuous learning and failure tolerating within their culture tend to put morefocus on R&D. And the last one, family history, which is found in three cases suggest a positiveinfluence toward R&D investments. The inventive behavior of the founder or former generationsis implanted in the family history, and being preserved by the current generations as corporateidentity or guiding values, of which contribute positively toward R&D investments in the firm.
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Breaking the Barriers of Internationalization through Marketing : An exploratory study of INVs' marketing approachGustas, Tadas, Blixt, Caroline January 2016 (has links)
This thesis explores how the resources of marketing capabilities, business networks, and financial resources, influence the marketing approach of international new ventures. Building on the resource based view, the market entry of firms and how they compete is analyzed by exploring the resources and capabilities of INVs. By using a qualitative research method, this thesis identifies the three resources of marketing capabilities, business networks, and financial resources to be highly influential for INVs’ marketing approach. Also there has been shown to be a synergetic effect between the resources, and that the cross-industrial and cross-business type sampling did not entail any divergences, but rather similar patterns. Four main findings can be identified as a result of our analysis. First, market knowledge prior to internationalization is shown to be key. Second, the creation of trust through transparency in business networks spark business network opportunities and long-term relationships. Third, utilizing technological tools for marketing endeavors becomes highly efficient. Fourth, tackling financial limitations through the implementation of a low-cost strategy is shown to be essential. The findings of this research has great potential of contributing to managerial practice when working with marketing aspirations, as well as being a starting point for future research in the field of INVs and the resource based view theory. The study has limitations in regards to the scope of the research.
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Komponentavskrivning : revisorer och allmännyttiga fastighetsförvaltande företag / Component depreciation – auditors and public real estate management companiesLindqvist, Malin, Sjögren, Louise January 2016 (has links)
Företag ska i de finansiella rapporterna delge en rättvisande bild. Bokföringsnämnden bestämde sig för att förändra de redovisningsregelverk som gällde för att förenkla för de svenska företagen samt för att uppnå en bättre redovisning. Denna skiftning i normgivningen kom att kallas K-projektet. Ett utav regelverken K3 innehåller en praktiskt ny värderingsmetod i Sverige, vilket är komponentavskrivning. Komponentavskrivning ska resultera i att företag redovisar på ett tydligare sätt vad som händer i verksamheten och på så vis ska den uppnå en mer rättvisande bild. Metoden har blivit väl omdiskuterad och kritiserad, främst för att kostnaden är väldigt stor till en så liten nytta. Komponentavskrivning anses heller inte bidra till en förbättrad redovisning, enligt kritikerna. Fastighetsbranschen är den mest utsatta branschen då de har många fastigheter att beakta, vilket resulterar i en stor mängd komponenter.Syftet med denna studie är att studera om komponentavskrivning som tillgångsvärderingsmetod har bidragit till en mer rättvisande bild av verkligheten. För att kunna mäta detta har vi valt att genomföra intervjuer där vi har samlat in åsikter om metoden. Vi har intervjuat fem allmännyttiga fastighetsbolag och fem revisorer om vad de tycker om komponentavskrivning.De resultat vi fått fram är att åsikterna skiljer sig åt. Samtliga är överens om att komponentavskrivning rent teoretiskt bidrar till en mer rättvisande bild, men inte i praktiken i lika stor utsträckning. Vi kan uttyda ett mönster i att de fastighetsbolag som från början har gjort en grundlig och välarbetad övergång och som har kommit längre i processen idag, ser värdet med metoden. För revisorerna är det svårt att uttyda något mönster, mer än att revisorernas åsikter kan tänkas vara påverkade av omgivningen. / Businesses should communicate a true and fair view in their financial statements. The Board of Accounting decided to change the accounting rules, which was made to simplify for Swedish companies and to achieve a better accounting. This shift in accounting norms was called the K-project. One of the regulations, K3, contains a practically new valuation method in Sweden, which is the component depreciation. Component depreciation will result in that companies report in a clearer way what is happening in the business. In this way it achieves a more accurate picture. The method has been well debated and criticized, mainly because the cost is very high for such a small benefit, but also because component depreciation does not seem to contribute to an improved reporting. The real estate industry is the most vulnerable sector, as they have many properties to consider which will result in even more components.The purpose of this study is to investigate if the component depreciation as an asset valuation method has contributed to a more accurate picture of reality. To measure this, we have chosen to conduct interviews in which we collect opinions about the method. We interviewed five public real estate management companies and five auditors about what they think about the component depreciation.The results we have produced are that opinions differ. All respondents agree that the component depreciation theoretically contribute to a more accurate picture, but not always practically. We can interpret a pattern. If real estate management companies from the beginning has made a thorough and well-made transition and has come further in the process today, they also sees the value of the method. For auditors, it is difficult to interpret any pattern, more than that the auditors opinions may be influenced by the environment.
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In dialogue with Africa : A quantitative study on students at Linnaeus University from the perspective of the Digital DivideÅkesson, Elin, Olsson, Lotta January 2016 (has links)
The aim of this study is to determine whether the targeted university students have a more equal picture regarding Africa than what the Swedish society in general has, which by Sida’s researches has shown to be an oldfangled picture. The research is based on a quantitative method in terms of a survey that in total reached out to 286 responding students at the Linnaeus University in Växjö. The theoretical framework is based on the Digital Divide, Diffusion of Innovation and The model of Newsworthiness. The research discusses the oldfangled picture of Africa that remains within the Swedish society, why it remains and what different characters that is to be blamed for the formation, as well as it presents optional efforts that could be used to update the picture of Africa. The result from the survey shows that neither do Swedish students at the Linnaeus University possesses a more updated picture, even though they are said to belong to a privileged group in the society, in the manner of access to information from both media, education, Internet and other diverse sources. We conclude that there is a gap in the information distribution regarding Africa, what information that is available for the Swedish society is mostly negative and oldfangled. What can be argued to be an optional solution to this remaining problem is a closure of the digital divide, which would provide an important interpersonal communication channel that is missing today. This is further explained in the thesis with support of earlier researches together with theories and result.
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