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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 57 av 242

Att leda - N?r juridiska krav kolliderar med personliga v?rderingar

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

Valutasäkring inom medicintekniska företag

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

Förutsättning och fördelar att införa kvalitetsledningssystem enligt ISO 9001

The ISO 9000-series is a set of quality standards created by the International Organization for Standardization. The series is intended to provide guidance to companies in the process of deploying an effective quality management system. The series includes the requirements standard ISO 9001. This standard contains requirements on how a quality management system should be designed and how companies generally must work with quality issues. When a quality management system is introduced, if wanted, a quality certification can be implemented.

Vetenskapliga tidningsartiklar i klassrummet : En undersökning om lärares användning av tidningsartiklar

This paper presents why and how teachers use newspaper articles in the classroom when they educate their pupils in chemistry, biology and nature science. All the teachers have worked over 20 years and are, when interviewed, at a Swedish gymnasium in Dalarna. I also have, in a small study, interviewed some of their pupils to get their view about teachers using news paper articles during lessons.The teacher?s use of newspaper articles in the classroom can be divided in different ways. They can use the articles to illustrate up to date links to everyday life.

Dutch Disease and Tourism - The Case of Thailand

Tourism is often being viewed as one of the worlds largest sectors and a great contribution to growth and development. There is a large motivation amongst developing countries to promote themselves as a tourist destination, since they expect the tourism to generate economic growth. The government of Thailand has been promoting tourism since 1960, and the number of foreign visitors has increased from 100 000 back then to 13.5 million in 2006. The purpose of this paper was to investigate weather the increasing tourism industry in Thailand has pulled resources away from other sectors of the economy towards the tourism sector, and in that way harming Thailand?s international competitiveness and causing deindustrialization.

En resa över kulturer : En undersökning om hur företag X expatriater i Sverige upplever företagets hantering av expatrieringsprocessen

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Svensk vård i export : En empirisk studie om företag inom vård- och omsorgsbranschens internationaliseringsprocess.

The international requirement of Swedish healthcare today is high and due to a good reputation and a long history of reliable methods through extended experience. For those Swedish companies within this business, the process of internationalization is often a attractive option.This study aims to describe, analyze and translate how minor Swedish companies within the care keeping section establish their business on the international market.The study is based upon a qualitative approach and is an empirical study carried out through semi-structured interviews.The result presented in the study shows that internationalization of companies within this business does often require a lot of time and money, is based upon establishments through networks and were learning-by-doing often is used as a strategic approach for the companies penetrating a new market.The study also accounts for major entry barriers, which declares for being to some part of political nature, but mostly of cultural nature.Differences in language and culture are shown in the study to be a major entry barrier and host-countries different cultural levels are very conclusive for the success of internationalization. .

Evaluation of the animal welfare work performed by the licensing committees and a proposal on how to establish an enhanced animal welfare assurance program for the Swedish Trotting Association

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

Internationell Upphandling av Byggmaterial : En studie över materialimportens potentiella tillämpning hos medelstora och stora byggentreprenörer

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

Användarnas roll i IASB:s standardsättningsprocess : En studie av svenska finansanalytikers och fondförvaltares låga deltagande i standardsättningsprocessen.

Denna studie undersöker varför svenska finansanalytiker och fondförvaltare inte i så stor utsträckning deltar i International Accounting Standards Boards (IASB:s) standardsättningsprocess. IASB:s syfte är enligt det konceptuella ramverket att i första hand tillgodose de informationsbehov som användare av den finansiella redovisningen har. För att IASB ska kunna förstå användarnas behov anser IASB att det är viktigt att de lyssnar till och beaktar användarnas åsikter. Flera studier visar dock att användare är underrepresenterade i IASB:s standardsättningsprocess.Genom en litteraturgenomgång utvecklas modellen "Förklarande faktorer till lobbying i standardsättningsprocesser" genom att kombinera Vrooms (1964) förväntansteori med Verbas et al. (1995) "The Civic Voluntarism Model" som förklarar passivitet i politiska processer.

Overall - Produktutveckling inom barnkonfektion

Barnoveraller är ett specifikt område inom klädesbranschen. Det ligger lång produktutveckling bakom, som har pågår under ett flertal år, vilket har förbättrat slutprodukten vad det gäller material, beläggningar och sömnadstyper.I B-uppsatsen finner du lättare materialinformation, konstruktionsinformation, nationella samt internationella standarder, krav ställda ifrån tre olika företag och utav ?barnoverallskunden?. Det här samarbetet blir vårt försök att bidra till barnoverallsmarknaden.Vi har utgått ifrån vår referens, ett privatägt barnklädesföretag från Bollebygd, Sverige.1 De har gett oss möjlighet att få vara med i produktutvecklingsprocessen och leta förbättringar som kan gynna slutprodukten och 2bseen som företag. Det har också gett oss möjlighet att skänka något litet (en sammanställning) som kan användas av fler företag i liknande bransch och situation.2bseen önskade sig ett samarbete där vår roll skulle innebära en fortsatt produktutveckling på befintliga produkter som i produktion fått ett och annat fel.Childrens clothing is a particular area of clothing business.

Fosforförluster från lantbruket och dess bidrag till övergödning av sjöar och vattendrag i Växjö kommun

The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.

Hylshantering samt flödesanalys

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.

Dold samäganderätt : Är det nuvarande systemet konsekvent?

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

Etableringsproblem på den ryska marknaden : Svenska företag i Moskva och Sankt Petersburg

In this essay we map and evaluate obstacles and problems that can occur during the establishment of international companies in Russia. This is done by investigating Swedish companies, which are established in Moscow and Saint Petersburg. We used secondary and primary data from books, previous surveys, reports, articles and the Internet. We also interviewed the following companies: Alfa Laval, Kockum Sonics AB, Höganäs Keramik, Skanska, Assa Abloy, Advakom, AnoxKaldnes, Lindab, Delovoj Peterburg, HL-Display and also a journalist from the Swedish Radio.Most of the problems named by the interviewees were similar, but some differences were also found. The differences were primarily found in the ranking of importance between the different problems.

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