624 research outputs found
J. Rasmus BRANDT & Lars KARLSSON (Ed.), From Huts to Houses. Transformations of Ancient Societies.
Raepsaet Georges. J. Rasmus BRANDT & Lars KARLSSON (Ed.), From Huts to Houses. Transformations of Ancient Societies.. In: L'antiquité classique, Tome 73, 2004. pp. 565-566
Blockchain Accounting in a Tripple-Entry System
Title: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminar date: 1st of June 2018 Course: FEKH69 & FEKH89, Degree Project Undergraduate Level, Business Administration, Undergraduate Level, 15 University Credits Points (UPC) or ECTS-cr) Authors: Mahir Hambiralovic & Rasmus Karlsson Advisor: Rolf G Larsson Keywords: Blockchain Accounting, Triple-Entry Accounting, Request Network, Real-Time Accounting, Automated Audit Purpose: To continue previous research on blockchain accounting and to explore how the technology could alter industries and professions over time. Methodology: A literature review is conducted on peer-reviewed articles and professional literature relevant to the topic. Following this, a case study of the Request Network is conducted, examining its development and use in blockchain accounting. Finally, an analysis is made on the effects of blockchain accounting on the firm and its key stakeholders, identified as Auditors, Banks and Tax Authorities. Theoretical Perspectives: A case study is conducted based on the frameworks proposed by Yin (2009) and a stakeholder analysis is made with its foundations in Freeman’s stakeholder theory (2010). Empirical Foundation: A case study of the Request Network is made, gathering information using the projects revised white paper and detailed blog. Conclusions: The effects of blockchain accounting for the firm are identified as increased automation of traditional accounting functions, significant reductions in internal and external fraud and increased trust and usefulness of financial information. The effects on stakeholders also include automation and increased reliability, however, functions and roles of some stakeholders could dramatically shift away from traditional services. Firms and professionals should be prepared for such developments as they could render traditional skills obsolete and could put a serious demand on IT skills in such industries.Titel: Blockchain Accounting in a Triple-Entry System - Its Implications on the Firm and its Stakeholders, a Case Study on the Request Network. Seminariedatum: 1 juni 2018 Kurs: FEKH69 & FEKH89, Examensarbete kandidatnivå i Finansiering och Redovisning, Företagsekonomi, 15 högskolepoäng. Författare: Mahir Hambiralovic & Rasmus Karlsson Handledare: Rolf G Larsson Nyckelord: Blockchain bokföring, Trippel bokföring, Request Network, Bokföring i realtid, Automatiserad revision Syfte: Uppsatsens syfte är att fortsätta tidigare forskning inom blockchain bokföring genom att undersöka hur teknologin kan påverka företag, dess intressenter samt jobb i kommande framtid. Metod: Uppsatsen har arbetats fram genom en omfattande genomgång av tidigare granskad och relevant akademisk samt fackmässig litteratur. Fortsättningsvis har en fallstudie genomförts på Request Network med syfte att utforska dess utveckling och användning inom blockchain bokföring. Till sist så har en analys genomförts gällande hur blockchain bokföring kan påverka företag samt dess nyckelintressenter. De huvudsakliga intressenterna har identifieras som revisorer, banker och skattemyndigheter. Teoretiska perspektiv: Fallstudien är utförd utefter det ramverk som Yin (2009) tagit fram för fallstudier som en forskningsmetod. Interessentanalysen har utförts med grund i Freemans intressentteori (2010). Empiri: Fallstudien på Request Network genomfördes genom att studera organisationens vitbok samt projektblogg. Sammanfattning: Effekterna utav blockchain bokföring på företag har identifierats till att öka automatisering för traditionella arbetsuppgifter, reducera internt och externt bedrägeri samt öka tillförlitlighet och användbarhet för finansiell information. Effekterna på intressenterna leder även där till ökad automation samt pålitlighet. Däremot kan funktioner och roller hos några intressenter komma att dramatisk förändras som konsekvens av blockchain bokföring. Organisationer och yrkesverksamma bör vara förberedda på förändringarna, traditionella styrkor kan komma att bli överflödiga och efterfrågan kan flyttas till IT-baserade kompetenser
Tireless in His Service: Rasmus Andersen, Pastor and Author 1878-1924
Of the four founders of the Danish Lutheran Church in America in 1872, the one concerning whom the most information exists is Rasmus Andersen. Yet it has been my observation that comparatively little is known about him. A reason for this is that, to my knowledge, no comprehensive biography exists, and there is almost nothing available in the English language. Most of the material that does exist is to be found in the Danes World Wide Archives ( Udvandrerarkivet ) in Aalborg, Denmark. According to Birgit Flemming Larsen, who oversees that archive, the Andersen collection is the largest at the Aalborg archive. It consists of 104 archival boxes, filled with books, letters, diaries, memoirs, ministerial records, copies of letters sent, unpublished manuscripts and much more. The Danes World Wide Archives constitutes a treasure trove for the researcher who is interested in Rasmus Andersen
Perehdytysopas Pirkanmaan saneerauspalvelu Oy:lle
Tämän opinnäytetyön tarkoituksena on perehdytysopas toimeksiantajayritys
Pirkanmaan saneerauspalvelu Oy:n uusille työntekijöille. Yrityksellä ei ole aiemmin ollut perehdytysopasta työntekijöilleen, vaan uusien työntekijöiden perehdytys on toteutunut kokeneempien työntekijöiden toimesta työmailla. Lisäksi perehdytyksen yhteydessä yrityksen hallilla on pidetty perehdytyskierros, jolloin työnjohto on näyttänyt eri materiaalien sijainnit, kertonut lyhyesti yleisiä asioita yrityksestä ja työntekijän työtehtävistä.
Tämän opinnäytetyön tavoitteena on, että jatkossa uusien työntekijöiden töiden aloittaminen on helpompaa sekä selkeämpää. Lisäksi tavoitteena on myös vähentää työnjohdon sekä kokeneempien työntekijöiden kuormitusta uusien työntekijöiden perehdyttämisessä.
Opinnäytetyössä perehdyttämisen lisäksi työssä käsitellään rakennusalan työturvallisuutta, työsuoritteita ja niissä käytettäviä materiaaleja. Työssä tarkastellaan myös työkoneiden ja- välineiden turvallista käyttöä, Easoft-toiminnanohjausjärjestelmää sekä laadunvarmistukseen liittyviä asioita. Lopuksi pohditaan mahdollisia jatkotoimenpiteitä. Tämän perehdytysoppaan tekemiseen on kerätty tietoa kirjallisista lähteistä, haastateltu pitkään yrityksessä olleita ammattilaisia sekä tämän opinnäytetyön tekijän kokemuksia rakennusalalta.
Tulevaisuudessa perehdytysopas on tarkoitus jakaa uusille työntekijöille (työsopimusta kirjoittaessa) sekä uusille vuokratyöntekijöille. Uusien työntekijöiden sekä vuokratyöntekijöiden tulee tutustua perehdytysoppaaseen ennen varsinaisten töiden aloitusta.
Perehdytysopasta voidaan tulevaisuudessa muokata työnjohdon toimesta työntekijöiltä kerätyn palautteen perusteella. Lisäksi opasta muokataan, mikäli yrityksen toimintatavat ja työsuoritteet muuttuvat.The purpose of this thesis is an orientation guide for the new employees of the employer company Pirkanmaan Saneerauspalvelu Ltd. The company has not previously had an orientation guide for its employees, so the orientation of new employees has been implemented by more experienced workers in the workplace. In addition, during the orientation an induction tour has been held in the hall, where the supervisors have shown the locations of different materials, briefly told general things about the company and which tasks belong to whom. The objective of this thesis is to make it easier and clearer for the new employees to start working. In addition, the aim is to reduce the burden on supervisors as well as more experienced employees when orienting a new employee.
In addition to orientation, this thesis deals with construction occupational safety, work processes and the materials used. The work also examines the safe use of machines and equipment used to work, ERP system called Easoft and issues regarding quality assurance. In the end potential follow-ups are pondered. To create this orientation guide information was collected from various written sources. In addition, professionals working in the company has been interviewed and the own experiences of the author of this thesis on the construction industry has been collected.
In the future, the orientation guide will be distributed to new employees when writing an employment contract and also for new agency workers. The new employees as well as the agency workers should read the orientation guide before starting the actual work.
In the future, the orientation guide can be modified by the management based on feedback from employees. In addition, the guide will be modified according to the changes of the company's policies and processes
Bibliometric author evaluation through linear regression on the coauthor network
The rising trend of coauthored academic works obscures the credit assignment that is the basis for decisions of funding and career advancements. In this paper, a simple model based on the assumption of an unvarying “author ability” is introduced. With this assumption, the weight of author contributions to a body of coauthored work can be statistically estimated. The method is tested on a set of some more than five-hundred authors in a coauthor network from the CiteSeerX database. The ranking obtained agrees fairly well with that given by total fractional citation counts for an author, but noticeable differences exist
Energy research within the UNFCCC: a proposal to guard against ongoing climate-deadlock
We propose that an international ‘Low-Emissions Technology Commitment’ should be incorporated into the United Nations Framework Convention on Climate Change (UNFCCC) negotiation process in order to promote innovation that will enable deep decarbonization. The goal is to accelerate research, development, and demonstration of safe, scalable, and affordable low-emissions energy technologies. Such a commitment should be based on three elements. First, it should operate within existing UNFCCC negotiations so as to encourage developed states to offer directed funding for energy research as part of their national contributions. Second, pledges should be binding, verifiable, and coordinated within an international energy-research plan. Third, expert scientific networks and participating governments should collaborate to design a coordinated global research and technology-demonstration strategy and oversee national research efforts. To this end an Intergovernmental Panel on Low-Emissions Technology Research might be established. This proposal offers some insurance against the risk that the political impasse in international negotiations cannot be overcome. The higher costs associated with low-emissions alternatives to fossil fuels currently creates significant economic and political resistance to their widespread adoption. To breach this impasse, a mechanism supporting accelerated energy research is needed that seeks to reduce future abatement costs, share experience and ‘learning-by-doing’ in first-of-a-kind demonstrations, and thus facilitate future widespread deployments. These actions will also assist in addressing inequalities in energy access.Barry W. Brook, Kingsley Edney, Rafaela Hillerbrand, Rasmus Karlsson & Jonathan Symon
Rasmus Sorensen and Danish Emigration, 1847-1863
Probably no individual played a more seminal role in the limited Danish emigration to North America before and during the Civil War than Rasmus Sorensen. From the late 1840s until the early 1860s this author, educator, politician, and social reformer led three groups of his countrymen to Wisconsin and, through numerous booklets, speeches, and letters encouraged others to settle elsewhere in the United States and Canada. Yet Sorensen has generally been little more than a supernumerary in the historiography of this transatlantic migration. Its pioneering historian, Peter Sorensen Vig, devoted twelve pages to him in his mammoth compendium, a dozen more than John Bille allowed him in his disjoint narrative of 1896. Arne Hall Jensen described Sorensen \u27s life in two paragraphs in 1937, giving various biographical details without interpreting their significance. There is little to indicate that the recent revival of interest in the Danish-American field will reverse this long tradition of neglect. In his monumental study of emigration from Denmark, Kristian Hvidt relates his activities in a scant paragraph, perhaps justifiably, because Sorensen \u27s lifespan fell completely outside Hvidt\u27s chronological framework
Introduction to the New Edition of Niels Ege's 1993 Translation of Rasmus Rask's Prize Essay of 1818
This edition constitutes a photographic reprint of the English edition of Rasmus Rask's prize essay of 1818 which appeared as volume XXVI in the Travaux du Cercle Linguistique de Copenhague in 1993. The only difference, besides the new front matter, is the present introduction, which serves to introduce the author Rasmus Rask, the man and his career, and to contextualize his famous work. It also serves to introduce the translation and the translator, Niels Ege (1927-2003). The prize essay was published in Danish in 1818. In contrast to other works by Rask, notably his introduction to the study of Icelandic (on which, see further below), it was never reissued until Louis Hjelmslev (1899-1965) published a corrected version in Danish as part of his edition of Rask's selected works (Rask 1932). It was thus rare, but not impossible, to find, and certainly very expensive to buy, until Roy Harris included a photographic reprint of the original 1818 edition in his 13-volume Routledge series Foundations of Indo-European Comparative Philology 1800-1850, where it makes up volume 2 (Rask 1999). Thus there are now two Danish editions readily available to the public, the original and the corrected edition (Rask 1932). The present work is, however, the only translation of the work into English and indeed into any other language
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