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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 31 av 241
Villkor. En kvalitativ studie om hur enskilda socialsekreterare resonerar kring att villkora det ekonomiska biståndet.
This paper examines how individual social welfare officers argue about the conditions in foreign aid. The paper is a qualitative interview study there nine social welfare officers from four local governments have been interviewed.The results are divided into two areas. First, the client's responsibility over their own lives  and self-determination. These two areas are then analyzed separately.The analysis assumes an aletisk hermeneutics where the basis for the attribution of the result is Max Weber's vocation ethics and the more recent research about foreign aid.The conclusion of the study was that social workers believe that the client's responsibility for their own self-sufficiency outweighs supply. Financial assistance must be justified in order to be paid regardless of whether this causes rejection of application for financial aid..
Ingen Lag - Straff? Straffansvar och befogenheter för svensk militär personal i internationella insatser ur ett rättstillämparperspektiv.
INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.
Value creation form a gender perspective - a case study of Caran
Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.
Värdegrundsarbete på fritidshemmet : En kvalitativ intervjustudie om fritidspedagogers arbete med värdegrundsarbetet
The purpose of this study was to gain a clearer picture of how after-school-care teachers? work with fundamental values in after-school care, both practically and theoretically based on the curriculum Lgr 11. I wanted to acquire a broader understanding of the school's core values and what kinds of tools teachers used to cope with their task. I proceeded with two questions:How does after-school care proactively work with core values based on gender, ethnicity and class?How does the work on value issues at after-school care centers compare with Lgr 11?In my study, I used literature studies and a qualitative analysis of five interviews with afterschool care teachers.
Welcome to Stockholm? : En studie om destinationsmarknadsföring och exportmognad
An increasing global tourism offers great opportunities for Sweden as a tourist destination. However, an attractive destination requires competitive destination marketing strategies. Tourist destinations often include a complex network of stakeholders of small and large en-terprises that represent both the public and private sector. One condition for successful des-tination marketing is that all of these stakeholders collaborate in their marketing to create an integrated and powerful image. Another important aspect in terms of increasing the des-tinations competitiveness is that the local tourist companies are "export-oriented", in order to ensure that international tourists are looked after appropriately.This study has focused on the destination marketing of Stockholm.
Projekt Pet Shop
This essay presents a business plan for the idea of a Pet Shop in Stockholm. The initial purpose of the essay was to investigate weather the company would be financially profitable or not. During the process we encountered problems and pitfalls that we felt contributed to the fact that our business idea is yet not realized. Therefore the second purpose of describing the process that an entrepreneur goes through when starting a new business came about. Besides the business plan for Pet Shop we present a selection of the theories that we found relevant for our situation, among others behaviour of entrepreneurial teams, network theory and execution.
Is procuring qualified human capital from China a future for Sweden's wealth sustainability?
Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human capital and Swedish structure capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital:-To fill future shortage of qualified human capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human capital with western standards..
Rena rör : Clean pipes
In this project a washing station has been constructed for Albany International AB. At present, there is no existing system to clean the dirty pipes that are coming back to the company.The work followed the product development process, and it started with the requirements list. This was followed by brainstorming, evaluation and completion.The result was a concept for de present time and one concept for the future.The present concept is intended to be built immediately. This is an adjustable bench with sliding bearings to facilitate the work. The actual cleaning is done with a high pressure washer that uses hot water.
Undantaget fra?n uppsa?gningsfo?rbudet i 7 § 3 st. LAS : Tilla?mpningen i svensk ra?tt i fo?rha?llande till o?verla?telsedirektivets a?ndama?l
O?verla?telsedirektivets a?ndama?l a?r att skydda arbetstagares ansta?llning fra?n negativ pa?verkan av en verksamhetso?verga?ng. O?verla?telsedirektivet fo?reskriver sa?ledes ett uppsa?gningsfo?r- bud som inneba?r att arbetsgivare inte fa?r vidta uppsa?gningar av arbetstagare vid en verk- samhetso?verga?ng pa? grund av o?verga?ngen som sa?dan. O?verla?telsedirektivet syftar a?ven till att beakta arbetsgivares intressen.
Kan relationen mellan CSR och lönsamhet stödja svenska finansbolags undermåliga samhällsansvar? - En kvantitativ studie med beaktning av endogenitetsproblemet
Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.
Svenska preferensaktier: Ett eget kapital- eller skuldinstrument?
On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.
Miljö- och Hållbarhetsredovisning ? Hur sker tillämpningen?
Miljö- och hållbarhetsredovisning har blivit en viktig del för företag att använda i syfte att legitimera sin verksamhet. Inom miljö- och hållbarhetsredovisning finns ett ramverk som är upprättat av Global Reporting Initiative. Detta ramverk är idag det mest fullständiga och används av företag som vill förmedla sin miljö- och hållbarhetsinformation på ett seriöst sätt. Idag finns inga krav i form av lagstiftning för företag att använda något ramverk för miljö- och hållbarhetsrapportering. Detta medför att företag fritt kan välja om de vill följa något ramverk eller inte.
MiFID - Mycket att leva upp till? : En uppsats om Markets in Financial Instruments Directive
SammanfattningMiFID, direktiv om marknader för finansiella instrument är ett nytt europeiskt regelverk för den finansiella sektorn som träder i kraft den 1: a november 2007. Direktivet syftar till att förstärka konkurrenskraften för den finansiella sektorn, förbättra konsumentskyddet samt inkludera hela utbudet av finansiella tjänster och produkter. Då MiFID: s införlivande i svenska lag försenades fick de svenska värdepappersföretagen under 2007 en relativt kort tidsperiod på sig att anpassa sina verksamheter till de nya bestämmelserna. Syftet med denna uppsats är att undersöka vilka svårigheter tre svenska värdepappersföretag erfarit vid arbetet med att anpassa deras verksamheter till de nya bestämmelserna i MiFID. Vi har studerat direktivet och jämfört med nuvarande regleringar samt genomfört fyra intervjuer, varav tre med svenska värdepappersföretag av varierande storlek.
"Rätt man på rätt plats" - men hur väljer man rätt?
The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.
Goodwill - Ett plagierat arbete? : En studie om hur svenska börsnoterade bolag arbetar med värdesättande och bedömning av goodwill
Medier i Finland har skrivit mycket om vart pengarna går när det skänks till en välgörenhetsorganisation. Uppsatsen ämnar besvara frågor om hur välgörenhetsorganisationer arbetar för att öppna upp sin verksamhet för insyn för att på så vis synliggöra sitt ansvarstagande samt om det finns problem med att skapa transparens. Uppsatsens syfte är således att beskriva hur en välgörenhetsorganisation kan skapa legitimitet för sitt arbete genom transparens. Tre viktiga begrepp beskrivs: transparens, ansvarighet och legitimitet. Även olika kanaler beskrivs genom vilka välgörenhetsorganisationer kan öka öppenheten.