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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 29 av 241
Den demokratiska döden : En motivstudie av döden i Vilhelm Mobergs Din stund på jorden och Jan Fridegårds Torntuppen
The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.
Internationell diversifiering i portföljinvesteringar av institutionella investerare.Internationell jämförelse med fokus i Japan
Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.
Hur personliga erfarenheter påverkar bemötande av pojkar och flickor i förskolan : -ur ett livsberättelseperspektiv
SummaryThe aim with this study is to find which importance the individual pedagogue may have forthe children in the preschool when they create an identity as a girl or a boy. The ownstandards and the values are said lie to shallow for how we as adult chooses to refute girls andboys in the child group. This essay is based on one a narrative study in the form of a life storyinterview. Through interviewing a preschool teacher at two different occasions has I may totake part of her personal experiences of as well working life that private life.If one is paid from the idea about that sex differences not only is something biologicalwithout most also something that is socially constructed over time and rooms, then has ofcourse doubtless the school and the individual pedagogue big importance for how these sexstandard are replicated. I have tried to present the statement on the basis of areas that pursueme come to seem as central.
FÃ¥gel fisk eller mittemellan?
The project is a thesis which intends to strengthen the form language and increase the user friendliness of an International Moth. This is a single handed dinghy with only one sail. It sails on two hydrofoils and receives a very high speed compared to its size, and are therefore often referred to as ?the Formula One on water ?. The result is a new concept where the aerodynamic forces have been used to stabilize the boat and relieve the hydrofoils.
Konflikten i Georgien:förhandling som konflikthantering eller som problemlösning?
The aim of this essay is to examine which of the two approaches within the field of conflicts that best explains the conflict between Georgia and Russia using negotiations, dialogue and conciliation. According to the first approach negotiations are used to handle a conflict, according to the second approach negotiations are used to solve a problem. The focus will be on how the two states acted and how the dialogue from the European Union as a conciliator was brought before the war escalated in 2008. The EU is today an important actor within the international politics and has established close relations to the two states. The conflict goes back in history and is still not solved. In the fields of international studies, there is a realistic view that claims the international politics to be shaped by suspicions between states as main actors. War is never far away, what is claimed to be solved through diplomacy.
Implementering av höghastighetsgränssnitt i 0,15 µm halvledarprocess
This study investigated the possibility of implementing three standards, Transistion Minimized Differential Signaling (TMDS) and two versions of Stub Series Terminated Logic (SSTL), for inter-chip communication in a specific manufacturing process. The two SSTL standards were implemented in one transceiver system while TMDS was implemented in a separate system. The evaluation was done with Spice simulations on schematic level with some parasitic capacitance and resistance. The idea was to investigate the possibility of implementing these standards and get an idea of eventual shortcomings. In order to create models as a basis for evaluation, simulation environments with models for circuit board and packages were created and transmitters and receivers were designed.
Att säkra farmor - En komparativ fallstudie av kvalitet och kvalitetssäkringsarbete inom äldreomsorgen
The care for the elderly in the municipalities has recently seen the need for a formalized system for quality assurance. Under increasing demands for monetary efficiency while bound by law to retain acceptable standards in health care, there is need for efficient and at the same time quality-assured management. The municipalities often solve this puzzle by introducing systems and standards influenced by theory-clusters such as NPM (New Public Management), TQM (Total Quality Management) or other quality management theories.This essay focuses on how the public administration in the municipalities defines quality and designs and implements system for formalized quality assurance. Our basic view of organizations is institutionalist and our theoretical framework includes theories about quality, NPM and TQM..
Lantbruksföretagets tillväxtstrategi och finansiella sökbeteende : en empirisk studie av sex lantbruksföretag med tillväxtambitioner
The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future.
The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers.
The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.
Man känner sig lite kluven ibland : an international adopted?s experience of her learning process
The aim of my study was to describe and interpretate how an international adopted person look back at and describes her learning process individually and in interaction with others. Data are based on one in-depth interview with a phenomenological inspired approach.The findings showed that the interviewee has repressed a great deal of her former life from her country of origin. According to the interviewee, the process of learning in interaction with other people has worked well. She has furthermore never felt that other students have treated her differently based on her appearance. There is some ambivalence in how the interviewee describes this though, which opens up for other interpretations..
Omvärlden och Burma : En fallstudie av mänskliga rättigheter i EU: s och USA: s utrikespolitik
The aim of this paper is to describe and explain which policy instruments for human rights (HR) the United States and the European Union use towards Burma and to examine the priority given to HR in their respective foreign policy. From the results of an empirical analysis this paper seeks to analyze the US and the EU as powers in the international system and aims to explain their behavior from this theoretical perspective. From the theoretical approaches used I conclude that these actors act in different ways regarding the Burmese issue. This is partially due to the structure of the international system. Both actors primarily use different forms of diplomatic tools and sanctions to try to force change for HR in Burma.
Från krisen in i framtiden ? uppsökande verksamhet för barn och ungdomar
The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.
Think Globally, Work Locally - En kvalitativ studie av turkiska kvinnoNGO:s och deras val av lobbystrategi
Turkey has recieved recurring criticism on their disrespect of women and their rights and The European Union Commission and CEDAW, the Convention on the Elimination of all forms of Discrimination Against Women, are two examples of critics. However, during the last years Turkey has shown a number of improvments and positive developments. Two flagrant examples of the extended debate of the above mentioned scarcity is within the area of legislation and the large number of womenNGO´s.The aim of my thesis is to investigate which strategies womenorganizations in Turkey are using to affect the political agenda from a genderperspective; do they choose an international or a national strategi? The analysis is based on four womenNGO´s and their efforts of influence and effects on the political agenda and how they experience the link between themselves and the Turkish government. My findings suggest that a national strategy is chosen before an international strategy, but the choice seems to depend on specific goals of the organization and the national climate.
Dammsäkerhetsanalys via stabilitetsberäkningar för Långströmmens kraftverk : En jämförelse mellan olika dimensioneringsmetoder
A detailed dam safety evaluation (in Sweden called FDU) was performed in 2009 by WSP where stability control was performed for Långströmmen power plant with associated spillways. This evaluation concluded that stability could not be ensured, and risk of sliding occurred. The evaluation is based entirely on the recommendations outlined in RIDAS, the power companies guidelines for dam safety, and it is clear that extensive renovations are necessary to stabilize the dam.In this work, the stability will also be checked with guidance through new proposals on guidelines for concrete dams sliding stability, ELFORSK?s report 08:59. This report considered the guidelines in RIDAS as oversimplified, both from an international perspective, but also with regard to the current state of knowledge regarding dam safety.
Revisorn och penningtvätt : - En studie om hur revisorer tillämpar lagen om penningtvätt
AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate: May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.
?Det är inte bara socialtjänstlagen som styr vårt jobb? : En kvalitativ studie av åtta socialsekreterares upplevelser av handlingsfriheten i det dagliga arbetet
The overall aim of this study is to investigate how social workers who are dealing with financial assistance are experiencing discretion in their daily work. The aim of the study is also to examine how social workers who are dealing with financial assistance relates to the controlling and the supporting functions of their daily work and how this in turn affects the attitude to the client. In order to examine the aim of the study, qualitative method was used. Eight social workers have been interviewed and presented with two fictitious cases that they have been able to discuss. Theories regarding the street-level bureaucrat and its discretion have been used to interpret and understand the collected material.