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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 49 av 241

Informationskompetens som mål i högskoleutbildningen: Inställning hos ledning, lärare och bibliotekarier vid en mindre högskola

The aim of this Master thesis is to study how management, teachers and librarians at the university college Swedish school of sport and health sciences (GIH) view information literacy (IL) as a standard in higher education. I have used a sociocultural theoretical perspective, as the focus being on co-operation within the institutional context. The following questions are focused on: Of what importance are the control documents concerning IL as a standard in the educational program? How do the respondents view the value of, and the responsibility for, IL as a standard in the educational program? What are the conditions for co-operation at GIH to reach the standards of the higher education act? The methodology used is qualitative case study. Six qualitative interviews were carried out in order to describe the attitudes of the management, teachers and librarians related to this subject.

Ekologisk lydnad: Ett kritiskt begreppsligg?rande av ?civil olydnad? i antropocen

V?stv?rlden s?rskiljer m?nniskan fr?n naturen och betraktar den f?rra som ?verl?gsen den senare. Enligt antropocentrismens kritiker ?r m?nniskans uppfattning om ?verl?gsenhet en av orsakerna till klimatf?r?ndringarna. F?r att kunna bek?mpa klimatf?r?ndringarna beh?ver m?nniskan ?verg? fr?n ett antropocentriskt till ett ekologiskt perspektiv p? kunskap och verkligheten; d.v.s.

Store Image Perceptions in International Retailing: an Empirical Comparison of IKEA?s

It has been found that customers in the home market perceive the retailer?s store image more positively than customers in the host market, even though this study has found that theretailer?s store image is generally perceived very positively by customers in both examined markets. In addition, this thesis has found that there is a significant difference in how IKEA?smanagement and customers perceive its store image. It can also be concluded that IKEA management perceived store image more positively than customers.

Budget i kombination med balanserat styrkort : En fallstudie av kommunal verksamhet

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Har analytikernas roll på aktiemarknaden blivit mindre relevant: En studie av analytikernas påverkan på aktiers avkastning

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Implementeringen av EU:s ramdirektivför vatten i kommunernas planarbete : En studie av kommunerna i Stockholms län

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.

Kulturarvets skydd i väpnade konflikter. Kulturarvsbrott vid ICTY

This graduation thesis aims to give a survey of how cultural property is protected withininternational law and how these protections worked during the conflicts in the formerYugoslavia and later at the International Tribunal for the former Yugoslavia, ICTY.Cultural heritage is important symbols for ethnicity, religion or political views. Because ofthis cultural property has been targeted in armed conflicts as long as can beremembered. The protection of cultural property within international law has developedfrom the midst of the 19th century up til today and is still developing towards strongerprotection. One of the latest armed conflicts where the cultural property became targetedwas the wars in Yugoslavia in the 1990?s.

Tillämpning av riktlinjer vid hållbarhetsredovisning: en fallstudie av fyra svenska skogsbolag

Hållbarhetsredovisning är ett frivilligt åtagande för företag och är en vidareutveckling av miljöredovisningen. Redovisningen ges i flera dimensioner för att skapa en starkare grund och trovärdighet samt för att ge en helhetsbild. Denna redovisning utgör miljörelaterade, etiska och sociala förhållanden samt den ekonomiska utveckling som är knuten till dessa. Parallellt med att miljö- och hållbarhetsredovisningspraxis utvecklades under 1990-talet och början av 2000-talet har allt fler modeller, rekommendationer och riktlinjer lanserats av olika organisationer och individer. Till skillnad från den finansiella redovisningen finns det ingen uttömmande lagstiftning för hur ekonomiska, miljömässiga samt sociala och etiska aspekter ska redovisas.

Den bortglömda arbetslösheten? : En undersökning av hur socialdemokraterna beskriver sin ekonomiska politik under 1970-, 80- och 90-talet

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Bankrörelsen : En studie mellan bankkrisen 1992 och 2008

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

Miljö- och Personalreglering i Förvaltningsberättelsen : - En studie av Svenska Börsnoterade Företag

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Vilka faktorer påverkar företags val av redovisningsregelverk

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Har forskningen om internationella relationer någon praktisk betydelse? : En studie om idémakt i utrikespolitik

The aim of this paper is to get a deeper understanding if research about international relations has any practical meaning. The main focal point is about the importance of the scholar idea soft power, and its meaning on foreign policy actions through expressions. A quantity and quality method is used. The point of the main theory that concerns international relations takes a rationalistic perspective, and expands it to the notion that ides can have an impact on policy outcomes. Three different types of research utilization can be traced to determine in which way an idea is getting implemented.

Internationellt erkännande : En studie utifrån Syd Sudan och Somalilands självständighetssökande

The intention of this study is to investigate why some regions, which choose to secede from their parent country, are internationally recognized and others are not. The case studies of this study are South Sudan and Somaliland. South Sudan is as of now the world?s newest state, and Somaliland is a break-away state that is considered a part of Somalia by the International community. There are conditions that have to be fulfilled, before existing nations recognize the break-away state, such as an agreement between the seceded state and the parent country, which was the case for South Sudan and Sudan.

CSR och lönsamhet i tre dimensioner : Praktiska exempel, Economic Value Added och tidigare forskning

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

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