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Vieira, Jos?? Alu??sio. "Controles internos em institui????es financeiras: uma compara????o entre as normas brasileiras (BCB) e os princ??pios internacionais (BIS/Basileia)". FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2005. http://132.0.0.61:8080/tede/handle/tede/660.
Pełny tekst źródłaThe subject of this paper is to discuss fastly the internal control concepts and components, including the that publicated by Committee of Sponsoring Organizations of the Treadway Commission - COSO, the recomended principles recommended by Basel Committee, the brasilian regulations context and the Basel Accords I and II influences. After this fast concepts discuss, the papaer show a quickly analysis of compliance, comparing the brasilian rules with the international principles and requiriments, precisly the Basel Accords I and II. Concern the first Basel Accord, are criticaly presents the twenty-five principles and is maked a comparison with brasilian legislation published from 1994 at today. Yet concern the second Basel Accord, the analysis stay centred on the requiriments of disclosure and is maked a comparison with the actuals rules. In addition is maked a quick analysis the accounting impacts implementation that the requiriments are requesting of the financial instituitions and many comments about the Brasilian Central Bank Comunicate N?? 1.276 that was edited at the end 2.004 subjecting to begin the the New Basel Accord compliance process. How consequence of the analysis realized is attributed for each iten the compliance degree at the international rules. Finally, based on the precedent comparisons and analysis, is realized a valuation and present a table about the compliance degree of the brazilian rules to the international principles ane requirements essentially those recommended by Basel Committee.
O presente trabalho tem como objetivo discutir sucintamente os conceitos e componentes de controles internos, inclusive aqueles publicados pelo Committee of Sponsoring Organizations of the Treadway Commission - COSO, os princ??pios recomendados pelo Comit?? da Basil??ia, o contexto das normas brasileiras em vigor e as influ??ncias dos Acordos da Basil??ia I e II. Ap??s essa breve discuss??o conceitual, o trabalho apresenta uma r??pida an??lise de ader??ncia, comprando as normas brasileiras com os princ??pios e requerimentos internacionais, mais precisamente os Acordos da Basil??ia I e II. Com rela????o ao primeiro Acordo da Basil??ia s??o apresentados criticamente os vinte e cinco princ??pios e ?? feito um confronto com a legisla????o brasileira editada a partir de 1994 at?? os dias atuais. J?? com respeito ao segundo acordo, a an??lise fica centrada nos requerimentos de divulga????o (disclosure) e ?? feita uma compara????o com as normas em vigor. Adicionalmente ?? feita uma breve avalia????o dos impactos cont??beis da implementa????o que os requerimentos est??o a exigir das institui????es financeiras e alguns coment??rios sobre o Comunicado N?? 1.276 do Banco Central do Brasil que foi editado ao final de 2.004 objetivando iniciar o processo de ader??ncia ao segundo Acordo da Basil??ia. Como consequencia da an??lise levada a efeito ?? atribuido a cada ??tem o grau de ader??ncias ??s normas internacionais. Por fim, com base nos confrontos e an??lises precedentes, ?? feita uma avalia????o e apresentada uma tabela sobre o grau de ader??ncia das normas brasileiras aos princ??pios e requerimentos internacionais assencialmente aqueles recomendados pelo Comit?? da Basil??ia.
Smith, Norman Edward. "Directing Curriculum through Standards: A Content Analysis of the 2010 Texas State Social Studies Standards". Diss., The University of Arizona, 2012. http://hdl.handle.net/10150/228172.
Pełny tekst źródłaBouhamri, Zine-Abidine. "Transmission multi-standards sur lien optique bas-coût". Phd thesis, Université de Grenoble, 2013. http://tel.archives-ouvertes.fr/tel-00957588.
Pełny tekst źródłaKarlsson, Johan, i Mahamed Ahmed. "Kvalitetssäkring av byggnadsinformationsmodeller". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10737.
Pełny tekst źródłaAt the same time as the competition in the construction industry is high. The demand for quality and efficiency has increased from the community. However, many of the issues concerning the management of digital documents and deliveries are not being handled in the manner required to obtain a standardized work process. The concept of BIM have flourished in the industry for a long period of time at this point, but despite this there is still a lot of confusion about what it actually means. The visualization aspect obtained from a BIM model has been well established but in a BIM model it is the information that defines the other aspects. It should therefore rather be interpreted as a flow of information with an associated 3D model than vice versa. Success factors regarding the implementation of a standardized working process in our neighboring countries has been government guidelines and directives. The so called BIM manuals are treating each part of the construction process from a BIM perspective and standards and processes get determined. Meanwhile, the process regarding similar guidelines has not been progressed in Sweden. Each actor is being described as their own pioneer and the risk is therefore great for the wheel to be reinvented every time. A step in the right direction would be if larger property developers, preferably the ones being owned by the government, in collaboration drew up documents similar to the ones found in our neighboring countries and required BIM in their procurements. Whether or not a BIM model can achieve legal status lays the foundation for the future of BIM, at the same time as this greatly affects the process of assuring the quality of the models.
Chen, Feng, i 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.
Pełny tekst źródłaSamardzhiev, Viktor, i Filip Svensson. "Hållbarhetsrapportering med fokus på SDG-målen : jämförande analys mellan The Big 4 i Sverige och Storbritannien". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21133.
Pełny tekst źródłaThe purpose of the study was to analyze and compare the development and harmonization of the sustainability reporting of The Big 4 in Sweden and the UK over four consecutive years (2016–2019). This study was done because of sustainability reporting is becoming increasingly important and auditing companies have the knowledge required on the subject. Therefore, it becomes relevant to analyze The Big 4s sustainability reports. The EU has created a new EU-directive in 2014 to promote sustainability reporting and its harmonization at a regional level. The EU-directive has affected Sweden's and the UK's national accounting laws. Using content analysis of annual reports, separate sustainability reports and information published on The Big 4s websites, the empirical data for the study has been developed. To be able to interpret the empirical data collected, institutional theory, stakeholder theory, legitimacy theory and conceptualization of non-financial reporting harmonization have been used. With this we have come to three different results. The first result is that The Big 4 uses different presentation form in each country. The second result is that the contents of The Big 4:s sustainability reports differ between the two countries. The third and final result is that all companies belonging to The Big 4 in Sweden and the UK are part of the FNGC collaboration.
Maradza, Energy Nyasha. "Adaptation of industry BIM process standards in a large construction firm". Thesis, University of Reading, 2015. http://centaur.reading.ac.uk/69851/.
Pełny tekst źródła林碧華 i Pik-wah Jocelyn Lam. "Is ISO14001 a sustainable EMS solution for SMEs in Hong Kong?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B45013779.
Pełny tekst źródłaEinarsson, Helena, i Jörgen Ohlsson. "RailsTNE : En multimodal informationsplattform i ett interorganisatoriskt nätverk". Thesis, Högskolan Dalarna, Informatik, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:du-2225.
Pełny tekst źródłaGrimmeißen, Klaus. "Bilanzierung und Bewertung von Wohnimmobilien nach IAS 40". [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11163854.
Pełny tekst źródłaAndersson, Hampus, i Maria Jemdahl. "DIGITALISERINGENS HINDER INOM TILLVERKNINGSINDUSTRIN : Ett kandidatexamensarbete om vilka hinder som finns för digitalisering under bearbetningsprocessen". Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-279710.
Pełny tekst źródłaThe industry of today is going through its fourth revolution where machines and factories are starting to connect to the cloud and communicate with each other (Internet of Things). If performed correct this enables great resource efficiency. The development of new methods of data collection brings not only possibilities but also raises new questions that the industry hasn't dealt with before. The purpose with this project has been to take a further look into how companies and the industry generally approach the adaptation within digitalization and which difficulties that are seen as most demanding when it comes to the implementing of new methods. Also, how companies behind new services and products work with difficulties during development. The base for this project has been a literature study where facts about some of today's technical solutions are presented, a background to metal cutting which is an area of limitation for this project is presented as well. Interviews with persons have been made to get a picture of how different companies are working with these questions and to compare them with the information received from the literature study. The result of this project shows that the industry stands in front of many difficult decisions but with a common view that digitalization is the right way to go. The most outstanding obstacle is concerning competence and the lack of it. Those who purchase digital products and services consider themselves to lack the right knowledge to implement new technologies in the most efficient way. The developing companies faces challenges when it comes to finding the right competence regarding the development itself since it often is new challenges that they not have encountered before. Further impediments that the project has shown are cost, standards and data security.
Näsström, Gunilla. "Measurement of alignment between standards and assessment /". Umeå, 2008. http://opac.nebis.ch/cgi-bin/showAbstract.pl?u20=9789172646629.
Pełny tekst źródłaMehnert, Frank. "Kapselung von Standard-Betriebssystemen". Doctoral thesis, [S.l. : s.n.], 2005. http://deposit.ddb.de/cgi-bin/dokserv?idn=975919431.
Pełny tekst źródłaPi, Hsien-hui Sunny, i 皮賢慧. "The Taiwan press and secrecy laws: a search for standards". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31972688.
Pełny tekst źródłaSerrano, Betored Jorge. "Solutions towards domotic interoperability : The contribution of the OPC Standard". Thesis, University of Skövde, School of Humanities and Informatics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-313.
Pełny tekst źródłaThis report presents the existence of a set of problems making the growth of the domotic field more difficult. They are mainly the lack of a common communication standard among devices and the existence of a proprietary market, where each provider focuses on developing its own devices, protocols and interfaces.
There isn’t a convergence criterion in order to overcome this problem by the main domotic providers. Several studies try to overcome this problem by applying different strategies. This study analyses the main strategies followed in that field, concluding with a model that combines them. The model is based on the use of OPC and web services.
Beckman, Ronald J. (Ronald James). "An Empirical Investigation of the Lobbying Influence of Large Corporations on Selected FASB Standards". Thesis, North Texas State University, 1988. https://digital.library.unt.edu/ark:/67531/metadc331951/.
Pełny tekst źródłaBurkhardt, Tanja [Verfasser], i Sascha [Akademischer Betreuer] Kreuer. "Sevofluran-Remifentanil Anästhesie unter Narcotrend- und BIS-Monitoring : im Vergleich mit einer Standard-Narkose / Tanja Burkhardt. Betreuer: Sascha Kreuer". Saarbrücken : Saarländische Universitäts- und Landesbibliothek, 2014. http://d-nb.info/105372506X/34.
Pełny tekst źródłaNgan, Mee-yuk Elte, i 顔美玉. "The declining standard of secondary school students". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B31972573.
Pełny tekst źródła譚成珠 i Chengzhu Tan. "Sentence structure in spoken modern standard Chinese". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1995. http://hub.hku.hk/bib/B31213649.
Pełny tekst źródłaLam, Chi-ming, i 林志明. "The standard of pancreatoduodenectomy in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B4189716X.
Pełny tekst źródłaChan, Kwok-hung Paul, i 陳國雄. "Adopting ISO9000 standards as quality assurance system for an internalaudit function". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31268535.
Pełny tekst źródłaCaglar, Hatice. "Die Novellierung der IAS/IFRS, insbesondere im Hinblick auf Business Combinations". [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11195151.
Pełny tekst źródłaWong, Man-kit Michael, i 王文傑. "A study of applying environmental management systems (EMS) to the construction industry in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B3125536X.
Pełny tekst źródłaChan, Wing Ming, i 陳永明. "Subject, predicate and object in modern standard Chinese". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1986. http://hub.hku.hk/bib/B3120756X.
Pełny tekst źródła李銳華 i Yui-wah Lee. "Multi-stage simulated annealing for standard cell placement". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31210879.
Pełny tekst źródłaLi, Kit-yi Kitty, i 李潔儀. "Is there such a thing as standard English?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31952185.
Pełny tekst źródłaLi, Chuntao, i 李春濤. "Two essays on auditing quality in China's audit market for listed firms". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.
Pełny tekst źródła蕭喜泉 i Hei-chuen Shiu. "A study on the housing standards of private dwelling in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B43894811.
Pełny tekst źródłaXie, Yuying, i 谢宇莹. "Role of accounting conservatism in asset and equity tunneling: evidence from Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B44549349.
Pełny tekst źródłaMa, Lizhi, i 馬立支. "Economic consequences of accounting conservatism". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2011. http://hub.hku.hk/bib/B46420162.
Pełny tekst źródłaHellwig, Mark. "Entwicklung und Anwendung parametrisierter Standard-Lastprofile". [S.l. : s.n.], 2003. http://deposit.ddb.de/cgi-bin/dokserv?idn=969627017.
Pełny tekst źródłaNg, Ka-ming, i 吳家明. "The impact of prior experience on teachers' perceptions of standards-referenced assessment". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B4003981X.
Pełny tekst źródłaShek, Chung-man Niki, i 石仲文. "Reflections on the standards of judicial interpretation under "One Country, Two Systems"". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B31228355.
Pełny tekst źródłaOr, Yuk-king Joanna, i 柯玉瓊. "Formative use of standards-referenced assessment in Hong Kong: a case study". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B42554597.
Pełny tekst źródłaLi, Chung-yin Priscilla, i 李頌妍. "Environmental management standards and certification for property management: do they add value?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2006. http://hub.hku.hk/bib/B45008553.
Pełny tekst źródłaLee, Kam-ying Rebecca, i 李琴英. "The effects of ISO 9000 quality management system and ISO 14000 environmental management system on property management companies inHong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B45009338.
Pełny tekst źródłaKan, Mee-lin Hayley, i 簡美蓮. "Local talent and international standards: theemergence of global graduate employment in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2009. http://hub.hku.hk/bib/B42664676.
Pełny tekst źródłaSemeraro, Angelo. "Cenni al modello del Big Bang, inflazione e materia oscura". Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2020. http://amslaurea.unibo.it/19999/.
Pełny tekst źródłaTang, Long-sang Grace, i 鄧朗珊. "Family influences on the premarital sexual standard of adolescents". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1991. http://hub.hku.hk/bib/B31249061.
Pełny tekst źródłaMaucher, Matthias. "Rechnungslegung von Financial Instruments nach IAS 39 und HGB / Steuerrecht". [S.l. : s.n.], 2005. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB12103715.
Pełny tekst źródłaCOMMEAU, BRUNO. "Etude comparative heparine standard versus lovenox en hemodialyse-hemofiltration chez des insuffisants renaux chroniques stables". Angers, 1991. http://www.theses.fr/1991ANGE1052.
Pełny tekst źródłaKunz, Kerstin Nicole. "Etablierung und Evaluierung eines internen Standards zur Quantifizierung von Aspergillus-DNA /". Tübingen, 2009. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000276752.
Pełny tekst źródłaKleindienst, Silke. "Interaktive Informationsvisualisierung am Beispiel statischer Erhebungen über Standards im E-Business". [S.l. : s.n.], 2003. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11675581.
Pełny tekst źródłaGrann, Blane. "A Building Information Model (BIM) Based Lifecycle Assessment of a University Hospital Building Built to Passive House Standards". Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for energi- og prosessteknikk, 2012. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-18849.
Pełny tekst źródła劉善棠 i Sin-tong William Lau. "Environmentalism, environmental performance standards, and the business sector in Hong Kong: assessing theimpacts of ISO 14000". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B29873009.
Pełny tekst źródłaZündorf, Irmgard. "Der Preis der Marktwirtschaft : staatliche Preispolitik und Lebensstandard in Westdeutschland 1948 bis 1963 /". Stuttgart : Steiner, 2006. http://www.gbv.de/dms/bs/toc/509406394.pdf.
Pełny tekst źródłaFok, Tat-man, i 霍達文. "A study of the pivotal construction in modern standard Chinese". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31948777.
Pełny tekst źródła麥淑嫻 i Suk-han Anna Mak. "Thumb base joints: comparison between standard and special radiographic projections". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1999. http://hub.hku.hk/bib/B31223187.
Pełny tekst źródłaElek, Balázes. "Computing the standard Poisson structure on Bott-Samelson varieties incoordinates". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B4833005X.
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Zons, Michael. "Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen". Lohmar [u.a.] : Eul, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2776978&prov=M&dok_var=1&dok_ext=htm.
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