Sök:

Sökresultat:

3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 51 av 241

Sanning - I vems intresse? : En kvalitativ studie om fyra tidningars förhållande till medieetiken rörande ?busskapningen i Årdal? och ?dubbelmordet i Ljungsbro?

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.

Hela världen i en matris:

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

RÃ¥dgivning, oberoende och kvalitet vid revision

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Global Reporting Initiative: hållbarhetsredovisningens externa transparens i statliga företag

Global Reporting Initiative (GRI) är en oberoende internationell organisation som utfärdar riktlinjer för företag att följa när de upprättar en hållbarhetsredovisning. Den svenska regeringen beslutade att lagstadga hållbarhetsredovisningen för statliga företag. Lagen började gälla den 1 januari 2009. GRI innehåller tre nivåer, A, B och C. Genom att företagen får hållbarhetsredovisningen bestyrkt av en oberoende granskare får de ett plustecken bakom bokstaven.

Integrerad Rapportering på Stockholm Large Cap : En studie kring integrering av social- och miljöinformation i årsredovisningar ? efterlevnad av IR-principer och förklarande faktorer

Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad med övriga upplysningar. Empirin har genererats genom en i huvudsak kvantitativ innehållsanalys av 67 årsredovisningar från företag noterade på Nasdaq OMX Large Cap. Regressionsanalyser och Mann-Whitney test har använts för att analysera den insamlade empirin. De statistiska testerna visar att storlek och branschtillhörighet har signifikanta samband med mängden integrerad miljö- och social information i årsredovisningarna.

Mänskliga rättigheter i postkonfliktuella samhällen : en studie av Etiopiens och Eritreas efterlevnad av grundläggande rättigheter sedan 2001

This essay is aimed at exploring how governments inclination to adhere to international human rights law develops in the wake of interstate conflicts. It examines how human rights in Eritrea and Ethiopia has developed after the war in 1998-2000 by examining the historical background to the war, and reviewing country reports from United States State Department and Amnesty International between 2001-2005.The result of the paper shows that Eritrea's adherence to human rights suffered setbacks, and that some of these happened due to the aftermath of the war. Ethiopia also had some lesser setback primarily due to internal turmoil. The essay concludes that states adherence to human rights in postconflict situations depend on if the war severely weakened the state, in which case the state becomes more repressive in order to cling to power..

Kommunaliseringen av den statliga skolan. : - En argumentationsanalys av de pro- och contraargument som föranledde beslutet 1989 samt dess aktörer.

ABSTRACTThe study is an analysis of the politic debate about the decentralising of the public school between the years 1946 and 1990. The problem that the essay is about to study is which reason made the decentralising take place. The texts that have been read, interpreted and reconstructed are propositions, motions and written debates in the parliament. The purpose of the study is to examine the discussion about the schools decentralising in 1946-1990. The aim is also to examine what kind of pro- and contra arguments that are shown in the debate and who the interveners are and why they made a statement.

Hot och våld inom socialtjänsten: socialsekrterares uppfattningar om hot och våld

The purpose of this essay was to investigate socialworker's perception of threats and violence in their daily work from the perspective of power. In order to obtain as clear and distinct responses as possible, I used qualitative interviews for this study. The respondents represent a "socialförvaltning" that handles financial assistance in a medium-sized city. This department was chosen because the socialworkers that handle financial assistance at this department have been identified by the media as particularly vulnerable. The study showed that verbal threats are commonplace but physical violence is rare.

Entreprenörers levnadsstandard: en fråga om personlighet : Kvantitativ undersökning av den materiella levnadsstandarden hos egenföretagare i Sverige

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

Hantering av småskalig elproduktion : Utveckling av modell för dokumentation och elkvalitetsberäkningar

The interest in small-scale electricity in Sweden has increased strongly in recent years. The interest is noticeable both among politicians to increase the share of renewables in the energy mix, and among electricity consumers to partially replace purchased electricity with self-produced. This has resulted in a significant increase of electricity production in low voltage grids in recent years, and the trend appears to continue in the coming years. The majority of the new production plants are solar cells, followed by wind turbines, and it is also in these the greatest efforts are made in this paper.Distributed generation is often seen as something positive since it will contribute to reduced transmission losses and reduced voltage drop in the networks, and that it increases the share of electricity from renewable sources. In cases where the grids are not strong enough, or in other ways not adapted to manage the installed production, power quality may be adversely affected.

Mellan hopp och förtvivlan En rättslig studie om socialnämndens utredningsförfarande i ärende om ensamkommande barn

The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.

Likhet och särart - en studie av Internationella biblioteket och dess besökare ur ett mångfaldsperspektiv

The underlying purpose of this study is to see whether a library focused solely on providing literature in other languages than Swedish serves as a unifying, integrating force, or as an agent for division and exclusion. The study focuses on the International Library in Stockholm. The authors have created a profile of the visitors of the selected library, concerning their characteristics, their library habits and their perceptions of the International library. This profile has then been compared with the staff?s perception of the visitors as a group.

En geopolitisk återkomst : Kultur, ekonomi och territoriell konstruktion i samband med inomstatliga konflikter

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

Nedskrivningstest av goodwill ? en studie om revisionsprocessen

Den 1 januari 2005 bo?rjade redovisningsstandarden IFRS tilla?mpas pa? noterade bolag inom Europeiska unionen. En av fo?ra?ndringarna med info?randet av standarden a?r att noterade bolag ska utfo?ra ett a?rligt nedskrivningstest av goodwill. Detta fo?r att underso?ka om det intra?ffat en va?rdeminskning av tillga?ngen.

Sveriges säkerhetspolitik under 2000-talet : En analys ur ett liberalt och ett realistiskt perspektiv

The purpose of this study was to examine and explain Sweden?s defence and security policy during the twenty-first century. The method that was used in this research was a case study. The material that was used were government documents focusing on this area of policy, and numerous books concerning the theoretical perspectives on international relations and defence security policy. The study is of an explaining art and the analysis explains Sweden?s security and defence policy during the twenty-first century. The analysis explains this by testing it against a liberal and a realist view on international relations. The conclusion of the study is that Sweden?s defence and security policy has been liberal during this time period ? and still is.

<- Föregående sida 51 Nästa sida ->