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3638 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 44 av 243

Jämförelse av fallhändelsedokumentation före och efter införandet av en kvalitetsnorm för fallprevention

ABSTRACTAim: The aim of this study was to examine differences in the documentation of the case incident reports, before (FRP) and after (FRE) the introduction of a quality standard for fall prevention in the geriatric departments at a Swedish University hospital. Method: 51 fall incident reports were collected before the introduction of quality standards for fall prevention and 63 after. Differences in documentation between the fall incident reports were analyzed with a Chi-2 test. Results: Number of case incidents in which the use of the alarm mat was documented increased after the introduction of quality standards for fall prevention and documented use of shoes and walker decreased. The majority of all documented case incidents occurred inside the patient room according to both FRP and FRE.

Bedömning av området energi : En jämförelse mellan Miljöbyggnad, Svanen, FEBY12 och PHI

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Redovisning av finansiell leasing - En studie av företagen på Attract 40

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En studie av begreppet uppfyllelseort i artikel 5 (1) b i Bryssel I-förordningen

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

Casha in - En studie av nyblivna entreprenörers inställning till exit

Entrepreneurship is a subject of growing attention, especially within public policy, media and research. Many studies have been done, but the subject of entrepreneurial exit has to a large extent been ignored. The aim of this study has been to investigate how entrepreneurs at an early stage in their career think about exit within a near future, and what factors influence their attitude towards exit. The study was conducted through a survey answered by 253 entrepreneurs active within business incubators in Sweden. Based on previous research on entrepreneurial intentions, a model of exit intentions was developed, and tested against several other factors.

?I just search the Internet?: En intervjustudie om internationella studenters informationssökning

The aim of this Master?s thesis is to investigate international students? views regarding information seeking and use of information sources. A further aim is also to investigate the possible factors influencing information seeking in relation to everyday life for international students. Interviews were carried out with eight international students, 20-35 years old from three continents. They were to stay in Sweden for at least five months for the purpose of studying.

Ekonomistyrning i idrottsföreningar

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

Distribuerade fastighetsautomationssystem : - En implementation av kommunikationsprotokollet BACnet

Building Automation Systems in commercial buildings are often designed and installed by different contractors, using equipment and components from different manufacturers. The lack of an accepted communication standard has resulted in a few different standards. Many manufacturers of building automation systems only support one, a few or none of these standards, while developing proprietary system solutions. Regin, who develop such equipment, are planning to adopt an open communication protocol specially designed for building automation - BACnet. As a step in that direction this thesis was announced with the purpose to investigate the possibility to implement BACnet in one of their products and to gain more knowledge of the BACnet protocol.

Att syna en optikbutik : - En kvantitativ studie om kunders val av optikbutik

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

Demokrati! Från vem? : En jämförande studie om externt inflytande i demokratiseringen av Turkiet och Egypten

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

Utbildning är gratis här i Sverige,men det är en sanning med modifikation. : En kvalitativ studie om barnfattigdom i skolmiljö

This is a qualitative study about child poverty within the school environment. The purpose is to examine how financial resources can affect the social standings of teenagers and how that affects them in school; how the school system view and work with child poverty as well as how they act within the legal framework that requires the school to be free of charge. This was done through analyzing earlier research and conducting five interviews with personnel at three schools for children ages 13-15. Our results show that social standing can be affected by a lack of financial resources, partially due to not having certain mobile phones or brand clothing, partially because they cannot afford to join in on social activities. Furthermore, teenagers view child poverty as shameful and a risk factor for social exclusion.

Är gräset grönare på andra sidan? -En komparativ studie av BFN:s K2-projekt och IASB:s SME-projekt

Då IAS-förordningen togs i bruk för noterade koncerner inom EU ökade harmoniseringen mellan dessa företag. På senare tid har även redovisningsreglerna för mindre företag uppmärksammats av organisationerna Bokföringsnämnden (BFN) och International Accounting Standards Board (IASB). De har sett att mindre företag oftast har andra behov vad gäller redovisningsregler. BFN arbetar därför med att ta fram samlade regelverk som avser fyra kategorier. En av kategorierna är K2 som är ett förenklingsprojekt för mindre företag.

Elever med Dyslexi : Hur elever med dyslexi har upplevt sin skolgång och datorprogrammet ViTal

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

IASB:s standarder passerar onoterat förbi : En studie av onoterade koncernmoderbolags tillämpning av internationella redovisningsstandarder

Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.

Sveriges befolkning: P? randen till utd?ende eller evig tillv?xt?

Nyligen kom ett pressmeddelande fr?n Statiska Centralbyr?n (SCB) att Sverige har den l?gs ta siffran p? antal barn per kvinna i modern tid, 1.43. D?rf?r ?r det relevant att spekulera kring hur Sveriges framtida befolkningsm?ngd kan se ut, b?de p? kort och l?ng sikt. I detta arbete har begrepp unders?kts som populationsstorlek, fruktsamhetstal, f?rs?rjningskvot och befolkningspyramid, och hur dessa ter sig ?ver tid. Fyra scenarier analyserades: of?r?ndrad fruktsamhet, fortsatt nedg?ng, ?verg?ng till ?kning samt en cyklisk utveckling med b?de minskningar och ?kningar.

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