Tesis sobre el tema "Instrument"
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Silveira, Néria Invernizzi da. "Tradução e adaptação cultural do instrumento: “The SACS TM Instrument”". Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21226.
Texto completoMade available in DSpace on 2018-07-11T12:30:48Z (GMT). No. of bitstreams: 1 Néria Invernizzi da Silveira.pdf: 1566170 bytes, checksum: ce5da5f364608bd9ea3f5d9d42dd87de (MD5) Previous issue date: 2018-03-16
Introduction: The skin around the ostomy should be evaluated constantly because of the risk of having its integrity impaired and there is no instrument validated in Brazil for assessment and classification of the lesions and topographic location. Objective: To carry out the cultural adaptation of "The SACS™ Instrument" for use in Brazil and assess content validity, inter-observer reliability and evaluate the educational dimension to the understanding of this instrument. Method: This is a methodological study with a quantitative and qualitative approach. The cultural adaptation was elaborated by four translators in the translation and back-translation phases and its summaries were compiled by the author. The content validity index (CVI) was analyzed by seven judges for semantic, idiomatic, cultural and conceptual equivalences. The formula for calculating the CVI was the addition of the answers, divided by the total number of answers. Inter-observer reliability came from the investigation of 41 photographs, carried out by two nurses who specialize in stomatherapy and the values were presented in percentage and with the weighted kappa coefficient (K). To achieve instrument validity a focus group strategy was used, with eight students from year four of the undergraduate nursing program. Result: The result obtained for SACS™ Instrument was IVC=1. Reliability for the evaluation and classification of the lesions presented agreement of 41.18% and K = 0.2444, and for topographic location resulted in 46.67% and K = 0.3151. Another measure of interobserver agreement was the level of statistical significance that presented p <0.001 and was found to be extremely significant. Discussion: The process of translation and cultural adaptation was developed with the scientific rigor of the research objective. IVC = 1 was the same as that in a study in Turkey. In Italy and the USA, IVC = 0.91 and IVC = 0.94, respectively, demonstrated the viability in clinical practice, but with specific training. Conclusion: The SACSTM instrument was translated and adapted to Brazilian Portuguese culture and meant to be an internationally standardized tool and useful in clinical practice for the evaluation, classification, topographic location of peristomial lesions, certifying reliable results and that met the objectives of this study
Introdução: A pele ao redor da estomia deve ser avaliada constantemente pois possui risco de perda de sua integridade e não há instrumento no Brasil para a avaliação, classificação e localização topográfica destas lesões. Objetivo: Este estudo objetivou realizar e adaptação cultural do “The SACSTM Instrument” para o Brasil, avaliar o índice de validade de conteúdo (IVC) e a confiabilidade interobservadores. Método: É um estudo metodológico com abordagem quantitativa. A adaptação cultural foi desenvolvida por quatro tradutores, sendo dois para a tradução e dois para a retrotradução. O IVC das equivalências de semântica, idiomática, cultural e conceitual foram analisadas por sete juízes e a versão final foi elaborada pela pesquisadora. A concordância interobservadores ocorreu pela análise de quarenta e uma fotografias por dois ET. Resultado: O SACSTM obteve IVC=1. A confiabilidade, para a avaliação e classificação das lesões apresentou concordância de 41,18% e K=0,2444, e para localização topográfica resultou em 46,67% e K=0,3151. Outra medida de concordância interobservadores foi o nível de significância estatística que apresentou p<0,001 concluindo ser extremamente significante. Discussão: O processo de tradução e adaptação cultural foi desenvolvido com o rigor científico do objetivo da pesquisa. O IVC =1 foi o mesmo que ocorreu em um estudo da Turquia. Na Itália e EUA resultou respectivamente em IVC = 0,91 e IVC = 0,94, demonstrando a viabilidade na prática clínica, porém com capacitação específica. Conclusão: O instrumento SACSTM foi traduzido e adaptado para a cultura do português do Brasil e significou ser uma ferramenta padronizada internacionalmente e de utilidade na prática clínica para a avaliação, classificação, localização topográfica das lesões periestomias, certificando resultados fidedignos e que atendeu os objetivos deste estudo
Borg, Daniel y Ulf Mantling. "Syntetiska Instrument". Thesis, University of Gävle, Ämnesavdelningen för elektronik, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5481.
Texto completoThis thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.
The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well. Advantages, disadvantages and the theory surrounding synthetic instruments is also covered. This thesis is only an introduction and further work will be necessary to implement synthetic instruments at SAAB.
The thesis also purposes suitable hardware and further development based on the test systems used today, and how it is possible to solve the layer structure.
Detta examensarbete har som mål att undersöka möjligheterna för SAAB AB att börja använda sig av syntetiska mätinstrument i sina testsystem. Anledningen till detta är att SAAB AB vill minska kostnaderna och riskerna för obsolescens som finns när testsystem är i drift i flera decennier. Detta har inneburit att marknaden har sonderats efter lämplig hårdvara och mjukvara för tillämpningen. Förutom detta har mjukvara tagits fram i LabVIEW och syntetiska instrument skapats med hjälp av IVI-drivrutiner. Som hårdvara användes PXI-instrument (vågformsgenerator och digitizer) med tillhörande chassi och fiberoptisk länk från National Instruments. De framtagna instrumenten har jämförts med vanliga reella instrument och visat sig fungera väl, men även fördelar och nackdelar belyses samt teori kring hur syntetiska instrument fungerar. Examensarbetet är endast en introduktion i ämnet och kräver ytterligare arbete innan det är praktiskt genomförbart. Förutom detta ges även förslag på lämplig hårdvara och vidareutveckling baserat på hur testsystemen ser ut i dag, och förslag på hur lageruppbyggnaden skulle kunna lösas.
Price, Tabitha. "Instrument Sharpening". Digital Commons @ East Tennessee State University, 2010. https://dc.etsu.edu/etsu-works/2534.
Texto completoRamos, Vera Santos. "Estudo preliminar do Parental Bonding Instrument: Adaptação de um instrumento de medida". Master's thesis, Instituto Superior de Psicologia Aplicada, 2007. http://hdl.handle.net/10400.12/833.
Texto completoO conceito de Ligação entendido como um conjunto específico de estados mentais e recursos comportamentais direccionados para o cuidado da criança terá a função de garantir a manutenção da proximidade física e psicológica, possibilitando assim a sua sobrevivência e desenvolvimento. Deste modo, a Vinculação que se desenvolve durante os primeiros anos de imaturidade - infância, latência e adolescência — está profundamente correlacionado com o tipo de Ligação (Bonding) parental que é estabelecido pelo prestador de cuidados. Quer isto dizer que, a maneira como os prestadores de cuidados se ligam aos filhos e o modo como os tratam, no que respeita ao cuidado e à protecção prestada, não só condiciona o desenvolvimento social como também o desenvolvimento psicológico constituindo um aspecto caracterizador do funcionamento psíquico ao longo da vida Tomando como referencia de base a teoria da vinculação, procura-se na presente investigação desenvolver um estudo preliminar de adaptação do Parental Bonding Instrument (PBI), construído por Parker, Tupling e Brown (1979), por recurso à análise factorial exploratória, que tem por objectivo descrever a correlação observada entre as variáveis originais para estimar quais as características comuns que ligam os factores latentes às variáveis, ou seja, explorar quais os factores emergentes e o modo como se correlacionam na amostra em estudo. Pretende-se também descrever e explorar qual a percepção da maioria dos inquiridos relativamente ao estilo de ligação emocional estabelecido no decurso dos primeiros 16 anos de vida, com ambas as figuras parentais e deste modo verificar qual o padrão de ligação parental dominante na amostra em estudo. Para tal efeito, foi constituída uma amostra por conveniência de 151 participantes de ambos os sexos com idades compreendidas entre os 18 e os 67 anos, sendo a média de idade de 39 anos. Este questionário, desenhado com o propósito de criar uma pequena escala auto -administrada aplicada a participantes com idade superior ou igual a 16 anos, está organizado segundo duas dimensões de avaliação das características parentais, sendo estas: o Cuidar [«Care»] e a Hiper-Protecção [«Overprotection»], que determinam a qualidade da ligação afectiva entre país e filhos. Esta avaliação é feita separadamente para cada uma das figuras parentais através da sub-escala materna e paterna da qual fazem parte 25 itens cada. A recolha dos dados empíricos efectuou-se nas infra-estruturas de instituições e empresas públicas e privadas que, após o consentimento inicial, autorizaram o contacto com os respectivos participantes, que ocorreu durante os meses de Janeiro a Novembro de 2006. As sessões de aplicação tinham uma duração média de 12 minutos e ficaram ao cuidado de um mesmo técnico. Em resposta ao primeiro objectivo, verifica-se que os resultados obtidos a partir da análise factorial exploratória (com rotação varimax) efectuada ao Parental Bonding Instrument, permitiram-nos construir uma escala cuja característica de validade aponta para um coeficiente elevado, indicador de pertinência do instrumento (o Alfa de Cronbach para a totalidade da escala foi de 0.81). De acordo com as possibilidades apresentadas, a partir da análise da variância explicada foi possível extrair cinco factores ou dimensões para a sub-escala referente à mãe e três factores ou dimensões para a sub-escala relativa ao pai. No que respeita ao segundo objectivo, observa-se que maioria dos inquiridos percepciona, quer a mãe quer o pai, como tendo sido afectivos e empáticos nos cuidados prestados, ao mesmo tempo que incentivavam os seus comportamentos de autonomia. Seguida de uma percentagem significativa de inquiridos, que percepcionava a ligação estabelecida, com ambos os pais, como tendo sido afectuosa e próxima, embora associada a uma elevada hiper-protecção, entendida esta última pela assunção de uma menor autonomia nos primeiros dezasseis anos de vida. Em conclusão, podemos dizer que o modo como a maioria dos participantes percepciona as duas dimensões - Cuidar e Protecção - que caracterizam o tipo de ligação afectiva, segundo definido por Parker, Tupling. e Brown (1979), estabelecida com as figuras materna e paterna parece inscrever-se num mesmo quadrante denominado de «Parentalidade Óptima», seguido de um estilo de parentalidade do tipo «Constrangimento Afectivo». Por último, dada a escassez de instrumentos psicológicos adaptados, percebemos que esta escala poderá constituir uma mais valia, não só ao nível da investigação empírica mas também no contexto da avaliação psicológica.
Mallard, Alexandre. "Les instruments dans la coordination de l'action : pratique technique, métrologie, instrument scientifique". Paris, ENMP, 1996. http://www.theses.fr/1996ENMP0601.
Texto completoInstruments (measuring instruments, visualisation and optical devices, usual technical tools. . . ) play a role in the definition and coordination of practices. The aim of the PHD thesis is to relate three different aspects of the coordination through instruments : the practices involved in their use, the associated forms of action and the techno-economic networks of conception, distribution and use. This question is at the cross-road of different disciplines of the social sciences : sociology of scientific knowledge (SSK), cognitive science, pragmatics of the regimes of adjustments, psychology, ethnology of technology, sociology of innovation. The first part of the thesis studies the various forms of coordination associated with different kind of instruments. The inquiry focuses on car repairing activity and combines two complementary approaches : an ethnographical approach of the technical practices in a garage investigates the various form of competences involved in the use of instruments (perception, bodily knowledge, cognition, social abilities, know how …), an analysis of the industrial networks of car repairing shows that instruments take part actively in the techno-economic coordination of these networks. The second part of the thesis is centered on measuring instruments. It shows that metrology is a modality of coordination of the practices of assessment and control. The inquiry bears on two fieldworks : the extensive analysis of the systems of legal metrology and standardisation of an instrument of car pollution measurement, the study of a scientific instrument of atmospheric pollution measurement, from its conception in a research center up to its final practical use. This study tackles the following stages : construction and settling of an instrument in a scientific laboratory, assessment of prototype in metrology laboratory, construction of a commercial network for the diffusion of the product, intercomparison of several similar instruments
Vokalek, George. "The Generalised Instrument /". Title page, contents and abstract only, 1991. http://web4.library.adelaide.edu.au/theses/09ENS/09ensv898.pdf.
Texto completoALMEIDA, LUCIANA ALVES DE. "METROLOGY: CITIZENSHIP INSTRUMENT". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2002. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4004@1.
Texto completoMetrologia: instrumento de cidadania configura um traçado crítico do estágio atual (1) da legislação brasileira vigente em metrologia e suas áreas correlatas e (2) do sistema educacional brasileiro em metrologia, ambas as temáticas entendidas como efetivos instrumentos orientados para o desenvolvimento da competitividade industrial e a consolidação da cidadania. O trabalho tem sua fundamentação no ideário filosófico contemporâneo, que volta a eleger o Homem e a qualidade de vida parâmetros e diferenciais competitivos nos processos de desenvolvimento lato sensu, quer econômico, quer social, político ou industrial. Na primeira vertente do trabalho, que trata da legislação em metrologia,determinou-se um corpus analítico que engloba (i) a Constituição Federal da República - a - Constituição cidadã -; (ii) o Código de Proteção e Defesa do Consumidor e (iii) o acervo da regulamentação técnica em metrologia, correlacionando-a com fatos marcantes da vida política e econômica do País. No que concerne a vertente da pesquisa que analisa a evolução do sistema educacional, são considerados aspectos críticos da pioneira experiência brasileira voltada à capacitação e à formação de profissionais em metrologia no País, em destaqu e: (i) programas e projetos de indução e consolidação da metrologia como instrumento assegurador da cidadania; (ii) o percurso evolutivo da educação formal em metrologia no contexto do sistema educacional brasileiro na conjuntura da consolidação da pósgraduação no País e (iii) de suas políticas industrial e de ciência e tecnologia.No contexto dessa ampla análise, focalizam-se os principais marcos de desenvolvimento industrial, impactos na competitividade e na construção da cidadania.Como conclusão, encaminham-se reflexões e proposições para a institucionalização das competências vigentes, para a congregação dos espaços congêneres e para o planejamento de metas de médio e longo prazo que assegurem o processo continuado de desenvolvimento da metrologia como agente desse processo global de transformação e de formação de cidadania.
Metrology: an instrument for citizenship aims at reviewing the present stage (1) of the Brazilian legislation on metrology and its correlated areas and (2) of the Brazilian education system in metrology, both matters understood as effective instruments that addresses the development of the industrial competitiveness and the consolidation of citizenship in the country. The work is based on contemporary philosophical concepts that have once more elected Man and the quality of life as a parameter and a competitive differential in the developmental processes as a whole, whether they are of economic, social, political or industrial nature. Regarding the legislative content of the work, the corpus of the analysis proposes to encompass (i) the Federal Constitution of the Republic - the - Citizen Constitution -; (ii)the Consumer, Protection and Defense Code; (iii) the body of technical Metrology regulations, inter-correlating this specific legislation with remarkable political and economic al facts of the Brazilian History. With respect to the evolution of the Brazilian education system, critical aspects of the pioneer Brazilian experience devoted to the development of human resources in metrology and metrology-related areas are considered. The analysis also focus on (i)programs and projects for the induction and consolidation of metrology as an instrument that ensures citizenship; (ii) the course along which formal education in metrology has evolved in the context of the Brazilian educational system in view of the consolidation of the postgraduate courses in the Country and (iii) of its industrial and science and technology policies. Within this broad analysis, the major landmarks of industrial development and their impact on industrial competitiveness and on the construction of citizenship have been focused. In the conclusion, a few reflections have been put forward along with proposals to institutionalize the powers and responsibilities that are currently in force, to congregate correlated spaces, and to plan medium and long-term goals for the purpose of ensuring a continuous process for the development of metrology as an agent of this ongoing process of global change.
Mercure, Peter Kip. "The oscillogenic instrument". Diss., Virginia Polytechnic Institute and State University, 1986. http://hdl.handle.net/10919/71263.
Texto completoPh. D.
Goldbach, Eliese. "The Stripping Instrument". Cleveland State University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=csu1493823929036635.
Texto completoChen, Amy. "Oceanographic Instrument Simulator". DigitalCommons@CalPoly, 2016. https://digitalcommons.calpoly.edu/theses/1585.
Texto completoBarrie, Jenifer. "Next generation of atraumatic laparoscopic instruments through analysis of the instrument-tissue interface". Thesis, University of Leeds, 2017. http://etheses.whiterose.ac.uk/16210/.
Texto completoConnor, William Klugh. "Constructing musical associations through instruments : the role of the instrument maker in the maker-instrument-player network within the neo-medievalist gothic music scene". Thesis, Royal Holloway, University of London, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.588506.
Texto completoSouri, Davood. "Theoretical and Applied Essays on the Instrumental Variable Method". Diss., Virginia Tech, 2004. http://hdl.handle.net/10919/28765.
Texto completoPh. D.
Wun, Cheuk-Wai. "Evaluation of wavetable generation methods for musical instrument matching /". View abstract or full-text, 2005. http://library.ust.hk/cgi/db/thesis.pl?COMP%202005%20WUN.
Texto completoZijl, Nicolas van. "Produktionsplanungs-Instrument für Spinnereibetriebe /". [S.l.] : [s.n.], 1994. http://e-collection.ethbib.ethz.ch/show?type=diss&nr=10931.
Texto completoÅkesson, Ingrid. "Med rösten som instrument". Stockholm Svenskt visarkiv, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=016755088&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.
Texto completoRosö, Kaj. "Underrättelsebataljonen - ett mångsidigt instrument". Thesis, Swedish National Defence College, Swedish National Defence College, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:fhs:diva-71.
Texto completoBegreppet tempo har en central roll i dagens manöverkrigföring. En av förutsättningarna för ett högt tempo är underrättelser som ger chefer erforderligt beslutsunderlag.
De förband och chefer som nyttjar manöverteorin i sin krigföring strävar ständigt att utveckla sin förmåga till väpnad strid enligt manöverteorin. Denna utveckling har exemplifierats i de båda Irakkrigen av den amerikanska armén. Men vad innebär manöverkrigföringens utveckling för underrättelseförbanden? Vilka krav ställer egentligen manövertänkande på inhämtningsförmågan?
Syftet med denna uppsats är att undersöka och identifiera en del av de krav som manöverkrigföring ställer på underrättelseinhämtningen. Detta för att kunna belysa om det finns ett utvecklingsbehov inom ramen för underrättelsebataljonen.
Denna uppsats är en komparativ studie. Den bygger på kvalitativ textanalys samt en analys av underrättelsebataljonens inhämtningsförmåga följt av en komparation av dessa två analyser.
Resultatet visar att det är breda och komplicerade krav som manövertänkande ställer på inhämtningsförmågan. Förmågan att bidra till den gemensamma lägesbilden och egna förbands omvärldsuppfattning utpekas som en särskilt viktig förmåga.
The concept of tempo has a central role in today's manoeuvre warfare. One of the preconditions for a high tempo is intelligence that gives leaders the necessary information for decision-making.
Units and leaders that use the manoeuvre theory in their warfare strives constantly to develop their ability to conduct armed combat according to the manoeuvre theory. This development has been illustrated in the two wars in Iraq, conducted by the American army. But what does the development of manoeuvre warfare really mean for the surveillance units? Which requirements do manoeuvre thinking actually sets on the ability to collect intelligence?
The overall aim of the thesis is to examine and to identify a part of the requirements that manoeuvre warfare sets on the ability to collect intelligence. In order to shed some light on whether there is a need for development within the underrättelsebataljonen.
This thesis is a comparative study. It is based on qualitative text analysis and an analysis of the underrättelsebataljonens ability to collect intelligence. Finally, a komparation of these two analyses are presented.
The result indicates that manoeuvre thinking sets many complicated requirements at the ability to collect intelligence. The ability to contribute to the situation picture and the surrounding world view are an important ability that stands out as vital.
Wiktorsson, Elin. "Nile : Instrument för cellprovtagning". Thesis, University of Kalmar, School of Communication and Design, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hik:diva-2206.
Texto completoSyftet med min uppsats är att redogöra den process jag gått igenom för mitt examensarbete. Projektets målsättning är att utveckla och designa ett pennliknande, lätt instrument som möjliggör cellprovtagning med en hög grad av
"fingertoppskänsla".
Jag har ritat på en ny form av instrument att ersätta det som idag används vid bland annat provtagning av eventuella cancertumörer.
Under vägen har alla möjliga lösningar diskuterats, allt från en utseendemässig förändring till att ersätta hela instrumentet i form och användningsmetod. Frågor har cirkulerat kring om instrumentet bör vara mekaniskt, tekniskt eller liksom nu drivas av enbart handkraft.
Största delen av min research har bestått i att vara med under undersökningar och att göra användartester. Uppsatsen går igenom stegen för min process till slutresultatet, de val jag dragits mellan och hur jag kommit fram till lösningar för att slutligen leda fram till mitt resultat; "NILE instrumentet".
Ewaldsson, Fredrik. "Gestaltning : - organistens viktigaste instrument". Thesis, Kungl. Musikhögskolan, Institutionen för klassisk musik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kmh:diva-1377.
Texto completoMoody, Niall. "Ashitaka : an audiovisual instrument". Thesis, University of Glasgow, 2009. http://theses.gla.ac.uk/1217/.
Texto completoBarnaby, T. K. "The virtual instrument workstation". Thesis, Swansea University, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.636039.
Texto completoYang, yi fan y ye Tang. "Instrument for respiration instruction". Thesis, Högskolan i Halmstad, Sektionen för Informationsvetenskap, Data– och Elektroteknik (IDE), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-20164.
Texto completoMazal, Ctibor. "LabVIEW instrument control toolbox". Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2015. http://www.nusl.cz/ntk/nusl-221273.
Texto completoGrottenthaler, Catherine Irene. "Building as an Instrument". VCU Scholars Compass, 2007. http://scholarscompass.vcu.edu/etd/671.
Texto completoNormark, Carl Jörgen. "Towards optimized instrument panels /". Luleå : Luleå University of Technology, 2009. http://pure.ltu.se/ws/fbspretrieve/2740281.
Texto completoBratt, Annika. "Modifiering av ett generiskt postoperativt instrument till ett instrument speciellt inriktat mot kranskärlsoperation". Thesis, Malmö högskola, Fakulteten för hälsa och samhälle (HS), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-24736.
Texto completoVarsányi, András. "Gong ageng : Herstellung, Klang und Gestalt eines königlichen Instrumentes des Ostens /". Tutzing : H. Schneider, 2000. http://catalogue.bnf.fr/ark:/12148/cb37121548j.
Texto completoWilder, Thomas. "Patina and the role of nostalgia in the field of stringed instrument cultural production". Thesis, McGill University, 2007. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=100219.
Texto completoKuhn, Herbert. "Rechnergestütztes Instrument zur betrieblichen Energieoptimierung". [S.l. : s.n.], 2001. http://deposit.ddb.de/cgi-bin/dokserv?idn=963428136.
Texto completoFredriksson, Mathias. "Finansiella instrument: Värderingskonceptet verkligt värde". Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5133.
Texto completoSyfte: Syftet med uppsatsen är att kartlägga de värderingsmetoder som används för att fastställa verkligt värde på finansiella instrument och också granska hur dessa metoder redovisas. Därtill syftar uppsatsen till att diskutera problematiken för värderingskonceptet verkligt värde. Detta görs i två delar, utifrån standardsättarnas perspektiv och de finansiella institutens. Därefter utreds förbättringar inom konceptet som baseras på de två tidigare delarna.
Metod: Uppsatsens undersökning utfördes via en fallstudie som baserades på kvalitativ data. Data inhämtade från två separata områden, tre redovisningsstandarder (SFAS 157, IAS 39 och IFRS 7) och årsredovisningar från 2007, hämtade från de tio största finansiella instituten (baserat på balansomslutning) ifrån USA respektive Europa.
Resultat & slutsats: Undersökningen visade att rekommendationerna kring vilka värderingsmetoder som ska tillämpas är likvärdiga från de båda standardsättarna; prisnoteringar och värderingsmodeller, men inte toleransen kring värderingsmodeller, där FASB är mer tillmötesgående än vad IASB är. Vidare demonstrerar alla finansiella institut en relativt bra konsensus för hur verkligt värde implementeras jämfört med rekommendationerna. Emellertid finns det tydliga skillnader i de underliggande teknikerna för de två huvudmetoderna, framförallt med värderingsunderlaget (vilka inputs som nyttjas) när simuleringar används och i vilken omfattning dessa redovisas. Följaktligen mynnar ovannämnda resultat ut i att det finns utrymmen för förbättringar för värderingskonceptet verkligt värde, eftersom bolagens implementering inte är i linje med ramverkens syfte med finansiella rapporter.
Förslag till fortsattforskning: En undersökning bör göras om hur värderingsmodeller kan erhålla en lämplig trovärdighet inom redovisningen
Uppsatsens bidrag: Uppsatsen bidrar till att öka förståelsen för verkligt värde som värderingskoncept och dess metoder för att värdera finansiella instruments samt problematiken med det. Dessutom har förståelse etablerats för vilka försvårande omständigheter nya instrument medför när de ska värderas till verkligt värde.
Ribbenhed, Niklas y Andreas Gidlund. "Affärsplanen : Tillämpning av finansiella instrument". Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-341.
Texto completoSyftet med uppsatsen är att utreda vilka finansiella instrument som används i affärsplaner framtagna av nya företag i uppstartsskedet.
Litteratur om affärsplaner har studerats för att utreda vilka som är de vanligaste finansiella instrumenten som förekommer. En kvantitativ prövning har utförts för att studera vilka finansiella instrument som används i praktiken, hur vanligt förekommande de är, för vilka tidsperspektiv de redovisas samt hur många finansiella instrument som tas upp i respektive affärsplaner. Prövningen har utförts genom att en befintlig volym med affärsplaner har stu-derats och samtliga finansiella instrument registrerats. Resultatet har i sin tur analyserats och presenterats textuellt och i form av grafer.
De finansiella instrument som enligt tidigare forskning bör finnas med i en affärsplan är resultaträkning, balansräkning, kassaflödesanalys och breakeven-analys. Dessa fyra instrument har klassificerats som finansiella huvudinstrument. I den empiriska undersökningen påträffades förutom ovanstående instrument försäljningsprognos, kapitalbehov, kostnadsprognos, löneprognos nyckeltal, portfolio analysis model, prissättning, uppstartskostnader och återbetalningsplan. Dessa instrument är klassificerade som övriga finansiella instrument.
I genomsnitt används 4,1 instrument i respektive affärsplan. Standardavvikelsen är 2,9, vil-ket innebär att det är en stor spridning på antalet instrument. Drygt två tredjedelar (37%) av affärsplanerna innehåller två eller färre instrument medan knappt en fjärdedel (23%) av affärsplanerna innehåller åtta eller fler instrument. Undersökningen visar att det är en stor andel som har få respektive många finansiella instrument i affärsplanen, vilket är ett tecken på en fokusdifferens. Fokusdifferensen innebär att en stor del av urvalet har en väl genom-arbetad finansiell planering i affärsplanen och en stor del inte har det.
Knappt tre fjärdedelar (72%) av affärsplanerna innehåller minst ett finansiellt huvudinstrument, vilket innebär att mer än en fjärdedel (28%) inte innehåller något finansiellt huvudinstrument överhuvudtaget. Bland de fyra vanligaste instrumenten återfinns tre huvudinstrument: resultaträkning (70%), balansräkning (52%) och kassaflödesanalys (48%). Det fjärde huvudinstrumentet, breakeven-analys, förekommer med en frekvens på 30%, vilket innebär att det är det sjunde vanligaste instrumentet. Trenden visar att huvudinstrumenten förekommer på den övre halvan i diagrammet över mest förekommande instrument och de övriga instrumenten förekommer på den nedre halvan. Endast två instrument används i fler än hälften av affärsplanerna.
The purpose of this thesis is to investigate which financial instruments are used in business plans developed by new companies in the start-up phase.
Appropriate literature has been reviewed to study which financial instruments occur most frequently. A quantitative study has been carried out to examine which financial instruments are being used in practise, how often they occur, what time perspective they present and with what frequency they occur in each business plan. The study has been performed by registering financial instruments in business plans. The chosen objects for the study have been found in an existing volume of business plans.
The financial instruments which, according to the literature, should be used in a business plan are income statement, balance sheet, cash flow analysis and breakeven analysis. These four instrument have been classified as main financial instruments. All the main financial in-struments were found in the empirical study, but the financial instruments sales forecast, funding needs, expenditure forecast, personnel plan, business ratios, portfolio analysis model, pricing strategy, start-up costs and reimbursement plan were also found. These in-strument are classified as other financial instruments.
On average 4,1 financial instruments are used in each business plan. The standard deviation is 2,9, which means the number of financial instruments is widely spread. More than two thirds (37%) of the business plans contain two or less financial instruments while less than one fourth (23%) of the business plans contain eight or more financial instruments. The study shows there is a large portion of the business plans that contain either few or many financial instruments. This is a sign of difference in focus from the business plan writers. The difference means that a large extent of the business plans has a well developed finan-cial planning and a large extent has not.
Less than three thirds (72%) of the business plans contain at least one main financial in-strument, which means that more than one fourth (28%) does not contain any of them. Among the four most common financial instruments in the practice, three are main instruments: income statement (70%), balance sheet (52%) and cash flow analysis (48%). The fourth main instrument, break even analysis, occurs with the frequency 30%, which means it is the seventh most used instrument in business plans. The trend shows that the main instruments occur in the upper half of the diagram and the other instruments occur in the lower half. Only two instruments are used in more than half of the business plans, income statement and balance sheet.
Balderjahn, Ingo. "Marketing : Philosophie, Methode oder Instrument?" Universität Potsdam, 1994. http://opus.kobv.de/ubp/volltexte/2006/922/.
Texto completoRunkvist, Ann-Christin y Ann-Kristin Lyman. "Standardvårdplan ett instrument i palliativvård". Thesis, Högskolan Dalarna, Omvårdnad, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:du-3989.
Texto completoPelletier, Emile. "Instrument de-synthesis using wavelets". Thesis, University of Ottawa (Canada), 2005. http://hdl.handle.net/10393/27008.
Texto completoGunawan, David Oon Tao Electrical Engineering & Telecommunications Faculty of Engineering UNSW. "Musical instrument sound source separation". Awarded By:University of New South Wales. Electrical Engineering & Telecommunications, 2009. http://handle.unsw.edu.au/1959.4/41751.
Texto completoGroß, Steffen R. "Freizonen als Instrument evolutorischer Strukturpolitik". Bayreuth Verl. PCO, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2851446&prov=M&dokv̲ar=1&doke̲xt=htm.
Texto completoGross, Steffen R. "Freizonen als Instrument evolutorischer Strukturpolitik /". Bayreuth : Verl. PCO, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2851446&prov=M&dok_var=1&dok_ext=htm.
Texto completoBrink, Margaret. "The piano as percussion instrument /". Thesis, Connect to this title online; UW restricted, 1990. http://hdl.handle.net/1773/11272.
Texto completoClausen, Hartmut. "Rücknahmeverpflichtungen als Instrument von Abfallwirtschaftspolitik /". Münster [u.a.] : Lit-Verl, 2000. http://www.gbv.de/dms/spk/sbb/recht/toc/310371848.pdf.
Texto completoJohansson, Moa y Felicia Olsson. "Instagram som instrument för marknadsföring". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-212.
Texto completoIn today's digital society social media has become obvious for many people in their everyday life. Online shopping is growing while the physical stores are deteriorating. As e-commerce takes a larger space of the market, it becomes more important for the pure physical store to be seen even on the internet to remind customers that they exist. For those companies that do not choose to have an online store, social media is an opportunity to be present 24 hours a day and communicate with their customers on the Internet. Second hand stores have difficulties selling products over the internet since they usually only have one copy of each product. So the question is whether you can use social media to highlight second hand store's wide product range and communicate the store concept's principal advantages to attract new customers? And which way is the most effective to do this? The method we have chosen is an active participant observation. During four weeks we have taken care of Myrorna i Borås Instagram account. We have published posts on the account one to four times a day and have shown the various products, departments in the store, promotions, and information about the company. In our research we have investigated how quickly you can create engagement on Instagram, if an increased presence in social media increases the number of customer visits, which type of posts provide the best response and how the number of posts per day affect the number of likes. The result we have reached is that we after a short amount of time could create traffic on social media. Followers and likes, was rather easy to get while the comments were a little more difficult. When it comes to increase the customer visits in store, we think it requires a longer period of research since the number of customers were only marginally improved. The customer-based posts and staff-based posts showed maximum response on the account. We found out that the days when we uploaded three posts we got a higher engagement than the days we only uploaded one post. It shows that more posts per day do not mean fewer likes per post.
Nascimento, Darcy. "Magnetotelluric instrument development and application". Thesis, University of Edinburgh, 1997. http://hdl.handle.net/1842/15488.
Texto completoEnemar, Sara. "Employer branding : Ett kommunikativt instrument". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10146.
Texto completoDraper, Natalie Caroline. "Multi-instrument magnetospheric substorm studies". Thesis, University of Leicester, 2005. http://hdl.handle.net/2381/30683.
Texto completoEkstedt, Anders. "Pansarvärnshelikoptrar : Ett instrument för manöverkrigföring?" Thesis, Försvarshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:fhs:diva-2686.
Texto completoBetween 1987 and 2000 there was an armed helicopter unit in the Swedish armed forces. These two anti-tank helicopter companies where used to destroy armored vehicles. After the companies disbandment there has been no helicopter in the Swedish armed forces with any armament except for self protection. The purpose of this thesis is to evaluate the Swedish anti-tank helicopter companies, based on William S. Lind’s theory of maneuver warfare. In conclusion, the tactics of the anti-tank helicopter companies correlate to a great deal with the theory of Lind, implicating that armed helicopters are very useful within maneuver warfare.
Giuricich, Mario Nicolo. "Index-linked catastrophe instrument valuation". Doctoral thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29642.
Texto completoAl, Kourbah Badee. "L'immeuble comme instrument de crédit". Saint-Etienne, 2000. http://www.theses.fr/2000STETT056.
Texto completoBjörneld, Olle. "Optisk instrument för Laparoskopisk Kärldetektion". Thesis, Linköpings universitet, Institutionen för medicinsk teknik, 1996. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-137478.
Texto completoKrause, Cindy. "Großereignisbewerbungen als Instrument aktiver Stadtentwicklungspolitik:". Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-212410.
Texto completoNyasulu, Peter M. (Peter Maynard) Carleton University Dissertation Engineering Electronics. "Microprocessor design for instrument control". Ottawa, 1995.
Buscar texto completoThorwächter, Ellen. "Kundenbindung in Bibliotheken kommunikationspolitisches Instrument". [S.l. : s.n.], 2003. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11675819.
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