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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 59 av 242
Konstruera och rekonstruera traditionell kunskap - en diskursanalytisk studie av texter om internationellt utvecklingsarbete
The master's thesis investigates how the concept traditional knowledge is represented by international organizations that are influential in development work and policy making. Departing from a theoretical framework drawing on Michel Foucault, constructed aspects of knowledge and the power relations knowledge production implies are highlighted.A recent interest within library and information science and practice to document this kind of knowledge raises questions about how traditional knowledge differs from other forms of knowledge and how knowledge organizational tools can be applied. Investigations, which critically explore the concept traditional knowledge, the power relations the concept creates as well as the interests and purposes it serves, have been surprisingly absent within the discipline. The focus in this master's thesis is how traditional knowledge is conceptualized by international organizations. A discourse analytical approach reveals the power relations that are inherent in their descriptions of traditional knowledge and how they describe the relevance of the concept for their work.
Ska vila på vetenskaplig grund... : En studie om lärares förutsättningar fo?r vidareutbildning
In Based upon disciplinary foundation... ? A study on teachers? prerequisite for continuing pro- fessional development (CPD) I have examined the prerequisites that teachers in Nacka have for CPD, due to the new school law that states that all teaching must be based upon disciplinary foundation and proven experience. According to a recently published governmental report, as well as international research, not only structural aspects like time and financial compensation are crucial to whether teachers continue their development. Encouragement from the principal and colleagues are also a contributing factor; and not to mention those factors combined.There is a world wide shared consensus among educational researchers claiming that one very important piece in creating a successful school is having a well-educated and updated staff.
Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet
Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..
Europeiska Unionens demokratiska underskott : -en textanalys av Lissabonfördraget
This essay focus on the European Union and its democracy both from a national perspecÂtive and from an international perspective. Furthermore, the essay center on the conÂcept of democratic deficit, this in order to study the European Union´s status regarding the democratic legitimacy. This study intends to nuance the problems that previous research and previous researchers have deÂfined as democratic deficits in the European Union and ends up in conducting a textual analÂysis of the latest European Union treaty, the Lisbon Treaty.The aim is that by using previous research on the democratic deficit in the European Union examine whether the Lisbon Treaty has enhanced the EU's position regarding democratic legitimacy. In other words, my study aims to identify what the deficit is and if it exists.The results show that the Lisbon Treaty has been trying to improve the democratic legitimacy and that some practical adjustments have been made, but it also show that there is much that still can be improved before citizens have full democratic rights..
Global Reporting Initiative : Om balans mellan positiv och negativ information i svenska börsnoterade företag
Företag och organisationer påverkar den värld vi lever i bland annat genom att sysselsätta individer och producera varor men även genom att förbruka resurser. I takt med allmänhetens ökade miljö- och klimatmedvetenhet har trycket på att företag ska ta ansvar ökat. En väl använd term i sammanhanget är corporate social responsibility (CSR) som tar sikte på företags ansvar i samhället. Utifrån dessa förändringar har företag börjat redovisa sitt miljö-, ekonomi- och sociala arbete i särskilda hållbarhetsredovisningar. I uppsatsen undersöks svenska börsnoterade företags miljöredovisning och specifikt miljöredovisningen som är en del i Global Reporting Initiatives (GRI) ramverk för hållbarhetsredovisning.
Värdering av lager i lantbruk : Går det att värdera ett växande lager?
Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.
F?R?NDRINGAR I SJ?LVBILDEN HOS KVINNOR SOM GENOMG?TT EN MASTEKTOMI TILL F?LJD AV BR?STCANCER ?r jag kvinna efter?t? En
Bakgrund: Br?stcancer ?r den vanligaste cancerformen bland kvinnor, b?de i Sverige och
globalt. Behandling kan ofta inneb?ra mastektomi d?r ett eller b?da br?sten kirurgiskt
avl?gsnas. Syfte: Syftet med denna litteratur?versikt ?r att belysa kvinnors upplevelser av sin
sj?lvbild efter genomg?ngen mastektomi till f?ljd av br?stcancer.
Estimering av kapitalkostnad för onoterade företag
The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.
Sk?despelarens laboratorium
Jag st?r nu i gr?nslandet mellan utbildning och mitt yrkesliv som scenkonstn?r. Jag st?r inf?r
en os?ker arbetsmarknad d?r jag till stora delar sj?lv har ansvar f?r hur jag anv?nder min tid. I
detta arbete unders?ker jag hur jag kan skapa ett rum, ett slags laboratorium, d?r jag kan ge
mig sj?lv goda f?ruts?ttningar att ?ven efter utbildningen forts?tta utveckla min egen sceniska
gestaltning och ta mig an nya utmaningar.
Nike Retail Tour iBook : Interaktiv e-boksdesign med Apple iBooks Author
Denna rapport redovisar utvecklingen av en interaktiv e-bok med Apples program iBooks Author. E-boken, omna?mnd som Retail Tour iBook, a?r avsedd fo?r anva?ndande pa? Apples iPads och har skapats pa? uppdrag av fo?retaget River Cresco AB fo?r deras kund Nike. Den interaktiva e-boken besta?lldes av Nike fo?r att anva?ndas vid ett a?terkommande internt mo?te som behandlar a?terfo?rsa?ljningen av Nike-produkter i Stockholm.
Den kulturpolitiska forskningens intellektuella bas och inriktningar ? En författarcociteringsanalys av artiklar publicerade i International Journal of Cultural Policy 2002-2007
The aim of this thesis is to map the intellectual base, and identify the general research interests, of Cultural Policy studies. In addition to this the thesis also aims to trace the uses of theoretical and conceptual approaches within the identified research interests. This is done by analysing citations from 130 articles published in the leading scientific journal International Journal of Cultural Policy between the years 2002-2007 using the bibliometric method author cocitation analysis (ACA). The results of the ACA confirm the overall notion that the research field of cultural policy studies is an ambiguous one, even when it?s studied with a quantitative method specialised in uncovering hidden structures within a given field as ACA.
Empowerment: ett flytande begrepp?
The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..
Värderarens val av metod : Påverkansfaktorer vid företagsvärdering
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.
Digitala kvitton och dess framtida tillämpningar
Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.
Bilden av försvaret : ? en jämförande studie av Försvarsmaktens rekryteringsannonser
ABSTRACTTitle: The defend of the picture ? a comparison of recruitment advertisements from the Swedish Armed Forces / Bilden av försvaret? en jämförande studie av Försvarsmaktens rekryteringsannonserNumber of pages: 35Author: Greta SimonssonTutor: Mats LindCourse: Media and Communication Studies CPeriod: Autumn Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: Do the messages in the recruitment advertisements from the Swedish Armed Forces differ between such advertisements produced in the ?defense against invasion? era and those produced in the present, more internationally oriented era, when analyzed using semiotics? And, how are these advertisements understood by their receivers?Material and method: Interviews, a focus group and semiotic analysis.Main results: The messages in the recruitment advertisements have changed. In line with the changed focus of the Swedish Armed Forces to more international cooperation and missions, the present day advertisements do indeed have a more international and aggressive focus.Keywords: Swedish Armed Forces, information, recruitment, advertisements, semeiotics..