Sökning: "consistent application"

Visar resultat 1 - 5 av 195 avhandlingar innehållade orden consistent application.

1. 1. Tillämpning av redovisningsnormer

   Författare :Pernilla Lundqvist; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

   Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER

3. 2. Contributions to Semantic Dependency Parsing : Search, Learning, and Application

   Författare :Robin Kurtz; Marco Kuhlmann; Lilja Øvrelid; Linköpings universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES;

   Sammanfattning : Semantic dependency parsing is the task of mapping natural language sentences into representations of their meaning in the form of directed graphs on words. These bilexical graphs are designed to capture the sentence-internal predicate-argument relationships – they tell us “who did what to whom” in the given sentence. LÄS MER

4. 3. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier

   Författare :Anna Karin Pettersson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting choice; accounting parctice; consistent application; disclosure pratice; harmonization; IFRS; impairment; Shipping industry;

   Sammanfattning : International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. LÄS MER

5. 4. Beam-to-Beam Contact and Its Application to Micromechanical Simulation of Fiber Networks

   Författare :Hamid Reza Motamedian; Artem Kulachenko; Umberto Perego; KTH; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; fiber network; beam-to-beam contact; rotational contact; non-consistent; simulation; finite element; multiscale; microscale; micromechanics; paper; refining; beating; fine; hygroexpansion; shrinkage; drying; Hållfasthetslära; Solid Mechanics;

   Sammanfattning : This doctoral thesis covers the topic of modeling the three-dimensional fiber net- works with the finite element method. It contains the part addressing the numerical aspects of the modeling, namely, the contact formulation and application of the developed methods to the fundamental questions such as the effect of randomness in fiber properties and effect of fines and hygroexpansion. LÄS MER

7. 5. Modelling of cathode-plasma interaction in short high-intensity electric arc : Application to Gas Tungsten Arc Welding

   Författare :Alireza Javidi Shirvan; Isabelle Choquet; Håkan Nilsson; Armelle Vardelle; Högskolan Väst; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; NATURVETENSKAP; NATURAL SCIENCES; Electric arc discharge; sheath; pre-sheath; Knudsen layer; doped refractory cathode; arc-cathode coupling; Gas Tungsten Arc simulation; OpenFOAM.; Production Technology; Produktionsteknik; Manufacturing and materials engineering; Produktions- och materialteknik;

   Sammanfattning : In arc welding the quality of the weld is strongly influenced by the thermal history of the workpiece which is itself governed by the electric arc heat source. The models for predicting weld properties thus need a good evaluation of the distribution of the heat input from thearc to the workpiece. LÄS MER