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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 60 av 242

"Periodare" hos socialtjänsten? : En undersökning om unga vuxnas behov av försörjningsstöd

The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.

Sjöundersökning av Naalojärvi

LKAB is an international high tech mineral corporation and a world leading manufacturer of refined ironore products for steal manufacturing and other mineral products destined other industries. LKAB is an international corporation with companies world wide, with it?s main location in the north of Sweden, which is where the iron ore mines and the refining works are located. LKAB?s iron refining process in Vitåfors, Malmberget, is a source of great amounts of waste-rock.

Det (o)synliga k?net i ledarskap - En intervjustudie om medarbetares uppfattningar om mellanchefers ledarskap inom finanssektorn

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

Den viljande människan och ett gott liv : -En undersökning av viljebegreppet hos Iris Murdoch och Simone de Beauvoir

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

Wicking ? Utvärdering av två standarder

Syftet med rapporten är att utvärdera och jämföra två standarder, AATCC Test method 198-2011: Horizontal Wicking of Textiles och AATCC Test method 197-2011: Vertical Wicking of Textiles. Standarderna publicerades år 2011 av American Association of Textile Chemists and Colorists. Standarderna mäter wicking, det vill säga, med vilken hastighet som vätska transporteras genom textil, med en horisontell och en vertikal testmetod. Hastigheten anges i olika enheter beroende på standard, enheten för AATCC Test method 197-2011: Vertical Wicking of Textiles är mm/s och AATCC Test method 198-2011: Horizontal Wicking of Textiles anges i mm2/s. Skillnaden i enhet och mätmetod innebär att standarderna inte kan jämföras rakt av genom resultat och mätvärden mellan de båda standarderna.

Amnesty International & Human Rights Watch : Två ideella organisationers ramar för verkligheten

Enligt Grossman och Krueger, finns det ett samband mellan BNP och utsläpp där utsläppen följer en inverterad U-kurva, en så kallad Kuznetskurva. För att undersöka om detta påstående stämmer har historiska data över BNP och koldioxidutsläpp inhämtats från perioden 1860-2000. Syftet med denna uppsats är att med hjälp av kointegrationsanalys undersöka om det finns någon form av samband mellan dessa serier. För att kunna göra detta har villkoren för kointegration redogjorts och undersökts för dessa serier.Resultaten i undersökningen visar att empiriska stöd har erhållits för den hypotetiska Kuznetskurvan. Däremot hittades inte empiriska indikationer för ett linjärt, monotont växande samband.

"Scener ur ett Äktenskap" En uppsats om EG och WTO

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.

Ärade Statsminister 2,0 : Breven till statsministern om den ekonomiska politiken

Vilka ekonomiska frågor ligger närmast de svenska brevskrivarnas hjärtan? Två svenska professorer, Becker och Jonung undersökte detta 1998. Denna studie undersöker i ett världsunikt data set innehållande 536 brev adresserade till statsminister Fredrik Reinfeldt under hans mandatperiod 2006-2014. Genom undersökningen ges en övergripande bild av brevskrivarnas mest centrala frågor rörande ekonomi. Utgångspunkten ligger i att undersöka skillnader i fördelningen av brev mellan denna och tidigare studie.

Strategiska försvarsaktörer : En studie av NATO och EU:s kompatibilitet i rollen som säkerhetspolitiska aktörer

This essay conducts a descriptive analysis of the ideas expressed by NATO´s official security strategy "Strategic Concept" from 2010 and the European Union?s security strategy "A Secure Europe in a Better World" from 2003. The purpose of this analysis is to examine whether the ESDP and NATO are compatible with each other when it comes to the role of security policy actor. To do so, I´ve chosen to analyse the actors' security strategies based on three dimensions. These dimensions are: Their view of the international scene, their views on cooperation and their views on how to reach security.

Införandet av ISA - En förändringsprocess

Ett flertal revisionsskandaler runt om i världen har skakat revisionsbranschen de senaste åren. Detta har medfört hårdare reglering för revision, både i Sverige och runt om i världen. Även affärsmarknaden har globaliserats och vuxit med stor kraft under den senaste tiden, vilket medförde behov av harmonisering av regleringen på revisionsområdet. Detta resulterade i International Standards on Auditing (ISA) som är de generella riktlinjerna för revision inom EU. 2004 implementerade Sverige Revisionsstandard i Sverige (RS), vilken var i överrensstämmelse med ISA.

Kroppsuppfattningen hos kvinnliga och manliga högskolestudenter. -En kvantitativ undersökning.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

Mänskliga rättigheter - hur redovisas de?

Globaliseringen har bidragit till nya möjligheter men också hot för företag. Västvärldens företag kan lägga produktionen i delar av världen där kostnaden för att tillverka en vara är lägre än i hemlandet. I dessa leverantörsled kan missförhållanden uppstå såsom kränkningar av mänskliga rättigheter. Intressenter av olika slag fordrar mer transparens av företagen, det vill säga de kräver information utöver den finansiella i företagens rapporter.Hållbarhetsredovisning är en form av redovisning som har blivit allt vanligare och anses generellt innehålla information om företagets ekonomiska, miljömässiga och sociala prestanda. I jämförelse med den finansiella redovisningen existerar det ännu inga standarder för denna form av rapportering.

Etanolmarknaden i Brasilien : etanol som fordonsbränsle

According to the EC fuel regulations 2 % bio fuel has to be blended in all fuel by the year 2005, and 5.75 % by the year 2010, which means ethanol for gasoline driven vehicles, so there will be a substantial demand for ethanol. Brazil already has an established industry for producing ethanol and is the leading producer and exporter of fuel ethanol. My purpose with this paper is to investigate why Brazil decided to develop ethanol production on a large-scale operation and to find out today?s situation. Focus will mainly be on ethanol production with sugarcane as a feedstock.

Balanserade styrkort i statliga organisationer - Om, hur och betydelse?

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

Finns det någon som lyssnar?: -Om kunskapsspridning vid repatriering

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

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