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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 28 av 242

Det nya svenska låtskaparundret

Major changes have occurred in the music industry the last twenty years which can betraced to various reasons like technological and economical problems. Meanwhile, theSwedish songwriters have had incredible success on the international music scene when itcome sto songs with commercial impact. Their success has been very present in the lastfew years and during the writing of this essay, we see no evidence that they shoulddecrease.The purpose of this paper is to analyze and clarify the factors behind the internationalsuccess of Swedish-produced music has had in recent years. We will also show theimportance of the success that characterized the 90?s and how it affects Swedishsongwriters success today. .

Pedagogers anmälningsplikt : - att anmäla barn som far illa

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports.

Avgörande faktorer vid val av bank: en undersökning bland
studenter i Luleå

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Att fylla tidningarna med kris : En studie av kriskommunikation, nyhetsmedier och deras källor

The purpose of this study is to discover and explain the influences of media coverage of organizational crises on crisis communication, and vice versa. The study also shows how mediated crises develop, and how media framing and news sources affect this development.Carried out as a case study of three Swedish mediated crises, the methods used are quantitative and qualitative content analysis of media content from four Swedish newspapers and four organizations' press releases from the studied crises.Mediated crises develop through their specific pattern regardless of, but not independent from, the organizations' crisis communication. The crisis communication is used as an elite source in media reporting from the crises, but it can not control the mediated crises. However, it influences framing, and the possibilities to influence media reporting are better in the pre-crisis phase and the culmination..

Svenska statens inköp av finansiell rådgivning: Ramavtalsupphandlingen för finansiell rådgivning avseende statligt ägda bolag 2004

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Vilka skillnader medför implementeringen av IFRS-standarden?

Syftet med uppsatsen är att med utgångspunkt från redovisningsprofessionen tydliggöra skillnader mellan nuvarande redovisningsstandard och den kommande IFRS-standarden. Utifrån vårt syfte kan frågan ställas om hur implementeringen av IFRS kommer att ske? För att lösa detta problem har vi valt att strukturera upp uppsatsen utifrån ett internationellt, nationellt och ett företagsperspektiv. Vi har grundat våra analyser på intervjuer genomförda med revisionsbolag. Utifrån dessa analyser har vi sedan kommit fram till att professionen ser på internationaliseringen som en naturlig process i positiv riktning.

Kvalitetssäkring av servicelämnare för skogsbrukets arbetsmaskiner : Intervjuer och förslag till utveckling

In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..

Rapportera Mera?: En kvalitativ studie av hur svenska finanschefer uppfattar kravet på kvartalsrapportering

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

Banktjänstemän och representanter från Skatteverkets upplevda nytta med att företag revideras av revisorer

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

IAS 40 : Verkligt värde -vs- Anskaffningsvärde

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier Ã…RL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

Kvalitetssäkring av stordimensionella gjutgods : Produktion och kontroll av formgjutna komponenter

AbstractA continuous improvement of products and production is an important goal for a modern industrial company. A small engineering group located in Sweden came in touch with the authors of this report during the spring semester of 2014. The aim of this report is, as part of the group´s ambition of improvement, to analyse ways in which the quality of component casted parts can be verified. Non-destructive testing (NDT), and methods to use it for quality control, is the main focus of this report. However, fields such as material standards, component casting and quality engineering are analysed as well.

LIKHET ELLER SKILLNAD? : Om hur ambassadörer för UNICEF i Sverige representeras i relation till barn/?de Andra? utifrån könade och rasifierade diskurser om bistånd

This essay aims to examine what subject positions are possible within the discourse of relationship anarchy. Through semi-structured interviews with four people who define themselves as relationship anarchists I've made a discourse analysis to determine how these relationship anarchists explain what, in the discourse they?re in, is described as an relationship anarchistic way of being, what isn?t and how they relate to this. Relationship anarchy is described as an ideology based on freedom. It is about the right to define their relationships as they like, as something constantly changing and that does not hold a specific value based on its label.

Intäktsredovisning - när i tiden och till vilket värde? : -En kvalitativ studie av fyra företags intäktredovisning.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Miljö- och Handelsgåtan : Intellektuella egendomsrätter och dess implikationer i en globaliserad verklighet

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

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