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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 34 av 241
Entreprenörer och ekonomiskt kunniga? Enskilda näringsidkares kännedom och beslutfattande om periodiseringsfond
I en värld där individer möts av mängder av ekonomiska begrepp och ekonomisk information dagligen har forskning visat att människor har svårt att engagera sig och ha den förståelse som krävs för att hantera sin egen privatekonomi. Begreppet ?Financial Literacy? nämns ofta som en förklaring till människors olika kunskapsnivå och förståelse. I människors yrkesmässiga roll tas denna förmåga ofta för given vara uppfylld. Denna uppsats har undersökt ekonomiska kunskaper och ekonomisk förståelse hos enskilda näringsidkare, en företagsform där privatekonomin och näringsverksamhetens ekonomi är nära sammankopplade.
Falska erkännanden : ur ett beteendevetenskapligt perspektiv
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Är 40 kap. 11 § IL förenlig med EU-rätten? : en analys av beloppsspärren
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Culture's Affect on the Determinants of Customer Satisfaction in Retailing: The Case of a European Retailer in China and the U.S.
Title: Culture?s Affect on the Determinants of Customer Satisfaction in Retailing: The Case of a European Retailer in the U.S. and China Date of the Seminar: 29th of May 2007 Course: BUS 809 Master thesis in International Marketing Authors: Lisa Bustamante Chesley Norman Charlotte Valind Advisors: Johan Anselmsson Cecilia Cassinger Keywords: International Retailing, Determinants of Customer Satisfaction, Culture, United States, China Thesis purpose: Our study aims to identify the determinants of customer satisfaction of two national cultures in a global retail setting, in order to clarify what role culture has, if any, in customers? satisfaction with an international retailer. Further, this will uncover if a Western perspective of determinants of satisfaction is a universal means of capturing what satisfies customers across cultures in a retail setting.
Internets effekt på skatteplanering - en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We
begin talking
about terms as globalisation, integration and deregulation of the financial
market. Companies have
been tax planning for decades, the questions is if Internet has made an
increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint
all the effects of the
Internet because of the relatively new area of research. This thesis will take
various factors under
study such as globalisation, development of the offshore industry and the fight
against harmful
taxation by the OECD and other organisations in order to describe the effects
of Internet.
En bortglömd guldålder? ? Tillgängliggörande av tidig svensk film till en bredare publik
Early Swedish films from the 1910?s and 1920?s are not only an important part of Sweden?s cultural heritage, but also an important part of the international film heritage. This period is often refereed to as the golden age of Swedish film history. Despite this fact, the possibility to watch Swedish films from this period is very small and the main purpose of this thesis is to examine why the availability of these films has such low priority in the Swedish film policy and at the Swedish Film Institute. With the use of policy analysis, I study governmental policies and policies from the Swedish Film Institute for early Swedish films and seek to identify the policy problem and its different parts.
Är företagets lönsamhet och finansiella ställning avgörande för beslut beträffande företagets expansion?
Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.
Hur socialarbetaren uppfattar sin yrkesroll : En kvalitativ studie om hur socialarbetaren inom ekonomiskt bistånd upplever sitt arbetssätt utifrån ett maktperspektiv
This study is intended to study how the social worker in financial assistance relates to the social workers exercise of its authority, regarding the Social Services Act and the Administrative Procedures Act. In concerning how the social worker treats and handles the cases of their clients, but also what significancethe organization's policies and goals have on the social worker?s role and the formation of their professional identity. To answer these questions the study chose a qualitative approach. Because the purpose of this study is to investigate the social worker?s personal beliefs about their way of conducting social work.
Nedskrivning av goodwill i svenska storbanker
Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.
HÃ¥llbarhetsredovisning inom svensk kollektivtrafik
Utvecklingen inom näringslivet tycks gå mot ett mer ansvarsfullt företagande, men hur kan man veta vilket arbete som egentligen sker och vilka effekter detta får? De tre viktigaste identifierade dimensionerna av ansvarfullt företagande för en hållbar utveckling är ekonomi, miljö och etik (sociala aspekter). Ett uppmärksammat ramverk i sammanhanget är Global Reporting Initiatives riktlinjer och företagen såväl som regeringen har identifierat behovet av ett mer aktivt arbete med hållbar utveckling och redovisningen av detta. Syftet med denna uppsats är att med ett redovisningsperspektiv undersöka orsaker till och metoder för hållbarhetsredovisning samt identifiera och påvisa möjlig utveckling för företagens redovisning av hållbar utveckling. Vår analys bygger på en kvalitativ undersökning, eftersom vi är intresserade av hållbarhetsredovisning i ett bredare perspektiv genom att belysa så många aspekter som möjligt hos de undersökta bolagen. Undersökningen har visat att det inte finns någon heltäckande hållbarhetsredovisning hos de undersökta bolagen, men att det trots detta finns inslag av hållbarhetsredovisning och en potential och vilja för att kunna utveckla och förbättra arbetet med och redovisningen av hållbar utveckling..
Tempus Custode : En GPS-tidrapporteringsapplikation
This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.
När verkligheten och juridiken möts : om åberopsbördan vid generalklausulslagstiftning
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Juridiska styrmedel för giftfria och resurseffektiva materialkretslopp
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Den digitala skuggan : En studie om mediekritik och unga mediekonsumenter i ett digitalt nyhetslandskap
The purpose of this study is to examine young peoples' perception of their media criticial competence in relation to digital news. The study is based on quantitative research interviews with young people (15-17 years) and qualitative interviews with people in the same age group as well as teachers and international media professionals.This study's theoretical point of departure is McQuail´s observation that peoples' values and views to a great extent are influenced by the media. Another source of theoretical inspiration was Haberman's ideas about how a diversity of views and arguments increase the citizens' ability to reflect critically on social developments - maybe even more so than in societies with independent media and "neutral" news.The study shows that the young generation of web based news consumers assumes that it is very important to be an aware and critical consumer but also that they do not feel sufficiently equipped with the right tools required to understand the long-term impact and effect of the media reporting online. Young people basically seemed to acquire their knowledge about media by doing and learning on their own. Surprisingly, according to the young people that were interviewed for this project, the schools seemed to play a secondary role in the development of their media critical capacity.
Europeiska Unionen : En resa genom tid om hur dagspressen i två nationer framställer europeisk gemenskap
This thesis has its focuson media portrayal of a large political institution; the European Union. Articles from two nations daily newspapers have been analyzed in order to examine how the European Union is described and framed for their readers. The newspapers that was chosen for this study and from which the material was collected, were the Swedish newspaper Svenska Dagbladet the American newspaper The New York Times. The material was taken from three periods of time, and by this the results did not only serve a presentiment on how the media reports about the subject, but also an idea over the media?s coverage character over time.