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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 36 av 241

Tvingande allmänna folkrättsnormer (jus cogens) : i allmänhet och särskilt om traktater

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.

Fasta driftställen och tekniska hjälpmedel : med ett särskilt fokus på servrar

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.

Sekundära utnyttjanden av TV-sändningar : och begreppet överföring till allmänheten

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.

Is insourcing qualified human capital from China a future for Sweden?s wealth sustainability?

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, 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: 1.

Stress i socialt arbete : - en risk för utbrändhet?

The purpose of this study was to investigate how social workers who worked with financial assistance perceived their work situation and the impact work-related stress had on their health and quality of work. Further, the study intended to find out if they felt that they received support from their employer that could prevent stress-related sick leave. The following two research questions were to be answered: In what way does work-related stress affect social workers? health and job quality according to their own experience? What kind of support and help experienced social workers were available within their organization? To receive answers to the questions semi-structured interviews with five social workers were conducted, analyzed and interpreted. The results showed that when social workers have a heavy case burden, high stress and a risk of deteriorated job quality occurred.

Redovisning av humankapital -en jämförelse mellan kunskaps- och verkstadsbolag

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Inverkan på identiteten i en global värld - Hur påverkas svenska diplomater av sitt yrke?

How is the identity of Swedish diplomats affected by living a very international life, regularly moving from one place to another, while their main task is to represent Sweden at all times? How does the national identity relate to the professional and the international identity and what role does the context play in this process? These are the questions asked in this thesis. By interviewing 39 Swedish diplomats and by comparing the responses of the interviews and the theories applied, this thesis will show that it is the context, rather than the time spent abroad that changes their identities and not the least their perspectives of the world. The theories concern intersectional identities, nationalism, context and globalisation. It is from the point of view that identities are constructed and therefore changeable.The diplomats gain a greater awareness of their Swedish identity, wider and deeper perspectives of what it means to be Swedish, but also the advantages that other cultures have to offer.

Företagsansvar inom den globala klädindustrin : alternativa aktörer höjer ribban

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.

Samma eller likartad verksamhet : en studie av skatteeffekterna vid generationsskifte i fåmansföretag

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.

Matematikundervisningen i IB, International Baccalaureate, programmet. En jämförelse med svenska program.

Syftet med detta arbete är att jämföra International Baccalaureate Diploma Programme (IB), med svenska SP och NV program. Detta görs genom att besvara frågan hur innehållen i matematikkurserna på IB programmet skiljer sig från matematikkurser som ges i de svenska programmen. Inte enbart innehållet i kurserna jämförs utan även timplanen granskas för att undersöka om arbetsbördan i programmen skiljer sig åt. Den lättaste matematikkursen som undervisas i IB programmet, Mathematical Studies är mest lik de svenska Matematik A-C kurserna. Den andra IB kursen, Mathematical Methods täcker framförallt Matematik A-E kurserna medan den tredje kursen, Mathematics Higher Level stämmer bäst överens med Matematik kurserna A-F och Matematik-diskret.

Verkligt värde vid lågkonjunktur

Bakgrund och problem: Sedan år 2005 ska noterade företag inom EU tillämpa InternationalFinancial Reporting Standards (IFRS) vid upprättandet av koncernredovisningen. Av dettaregelverk följer att vissa tillgångar och skulder ska redovisas till verkligt värde istället förhistoriskt anskaffningsvärde. Målsättningen hos det normgivande organet InternationalAccounting Standards Board (IASB) som utvecklar IFRS är att redovisningen ska innehållarelevant information som underlättar beslutsfattandet för investerare och analytiker.Begreppet verkligt värde har emellertid kritiserats, i synnerhet avseende dess tillförlitlighet.Risken för manipulation ökar när värderingen bland annat grundar sig på företagsledningensbedömningar. När konjunkturen vänder nedåt kan börskurserna komma att fluktuera i allthögre grad eftersom de värdeförändringar som följer av redovisning till verkligt värde speglasi resultaträkningen. Med anledning av att IFRS enbart har tillämpats under högkonjunktur ochatt vi idag ser en allt större finansiell oro har jag valt att studera följande frågeställningar.Vad finns det för uppfattningar om verkligt värde? Vilka konsekvenser kan redovisning tillverkligt värde få vid en lågkonjunktur?Syfte: Syftet med studien är att beskriva problematiken kring redovisning till verkligt värdesamt att undersöka olika uppfattningar om de effekter redovisning till verkligt värde kan fåvid en konjunkturnedgång.Avgränsningar: Uppsatsen omfattar enbart de internationella redovisningsstandarder somutvecklas av IASB.

Analys av användning av Intelligent Power Modules för motorstyrning

Det här arbetet utfördes på ABB Corporate Research, och innefattar en studie av motorstyrning i allmänhet, och hur man med hjälp av en Intelligent Power Module kan effektivisera motorstyrning genom att ersätta separata kraft- och styrmoduler med en kombinerad modul. En IPM från International Rectifier har modifierats och testats genom att under en längre tid låta den styra en permanentmagnetmotor under normala förhållanden. Resultatet från testkörningen visar att en IPM är ett bra alternativ i framtiden, såväl i fråga om effektivitet, som kostnad och utrymme. Efter en undersökning av marknaden visar det sig att det är långt ifrån säkert att modulen från International Rectifier är den bästa som finns att tillgå, och det skulle förmodligen löna sig att testköra IPM:er av andra tillverkare i mån av tid och pengar..

EU:s normativa makt inom miljöområdet : En fallstudie om EU:s roll i det globala klimatarbetet

Over the past twenty years, the cooperation within the European Union (EU) has strengthened and expanded with both more number of Member States and stronger influence on international politics. The unique character of the Union and its ability to enforce peace and humanitarian intervention has attracted attention in political science. This prominent position of the Union is perceived by many scholars who often hold this derived from the Union's influence in international relations. Various terms have been used to define the powers of the Union. The British researcher Ian Manners states that the unique identity of the Union in the international arena is formed by its normative power.  An important policy area within the Union is the environmental cooperation.

Internationell tvistlösning inom immaterialrättens område : Utvecklingen av tvistlösningsmekanismer och dess genomslag

International conventions signifies international trade, which in itself would be ineffective if there were no dispute settlement mechanisms. This essay intends to examine how dispute settlement mechanisms between states have developed over the years and a large emphasis is placed on the World Trade Organizations (WTO) Dispute Settlement Body since it?s had great significance for the efficiency of international law. In order to show the need for dispute settlement mechanisms, a background to the conventions that have called for the development of the DSB is in order. This essay focuses on Intellectual Property Rights (IPR), and the agreement that currently regulate intellectual property rights, Trade Related Aspects of Intellectual Property Rights (TRIPS), but also its connection to the DSB.

Fråga en man istället : En kvantitativ studie om hur könsfördelningen ser ut i SVT 1 Rapport och TV4-Nyheterna.

The purpose of this study was to investigate if female and male reporters and interviewees get the same amount of time in the news feature in the Swedish news programs TV4-Nyheterna and SVT 1 Rapport. The aim of this study was also to investigate if there is a breakdown of the reporting lines between male and female reporters, that is, if they are reporting on various topics. In our study we also determined if the two television channels in any way are different when it comes to gender.Our main theory was that men are overrepresented both among reporters and interviewees and that they are dominant in both hard and soft news. We thought that SVT 1Rapport would have a better gender balance than TV4-Nyheterna because SVT 1 has been working on gender issues for a long time.We were using a quantitative content analysis to examine the 19:30 news on SVT 1 Rapport and 22:00 news on TV4-Nyheterna for two weeks in November 2010. We examined domestic and foreign news and determined how much time each sex got.

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