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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 64 av 242
Export inom gränserna : En studie om förutsättningar för medicinsk turism i Sverige
International trade in services has increased over the past 30 years as a result of progress in information and communication technology, increased focus on services from the manufacturing sector and the establishment of trade associations.The international market for healthcare services, also referred to as medical tourism, is growing more and more. Patients increasingly seeking treatment at other countries healthcare systems because of long queues within their own country or because it exists better prices for the same care abroad. However, this type of service exports occurs at a limited extent in Sweden.The purpose of this study is to highlight and analyze the conditions for Swedish service companies to export healthcare services. This, includes the challenges and opportunities that exist to expand the exports of these services.The approach for this study has been in the form of interviews with two market actors and written responses, from the same interview guide, with three market actors. These market participants are the so-called Care companies which export healthcare services in various counties, and the membership organization Swecare who work with export promotion activities for its members in the Swedish healthcare sector.
TVÄTTÄKTA ANSVAR? - En studie av Global Compacts svenska medlemsföretag.
Syftet med denna uppsats är att kasta ljus över ämnet Corporate Social Responsibility (CSR). Inom detta ämne kommer fokus att ligga på det initiativ som heter Global Compact (GC), och som blivit föremål för såväl beundran som skepticism. Målet är att utröna om GC i Sverige blivit, eller är i riskzonen för att bli, en front för det som i uppsatsen kallas kulörtvätt, eller om det tvärtom är en välfungerande sammanslutning som hjälper till att sprida CSR. Frågeställning: ?Hur och vart åberopar de svenska företagen sitt medlemskap i Global Compact??, ?Av vilka anledningar ansluter sig företag till Global Compact??, ?Vilka effekter kan företagens frivilliga val av Global Reporting Initiative (GRI) som rapporteringssystem ha på de åtaganden av transparens och kommunikation som Global Compact medlemskapet för med sig?? Metod: För att uppfylla syftet och frågeställningarna används en kvantitativ och en kvalitativ metodel.
Say no to racism?: FIFAs antirasism ur ett postkolonialt perspektiv
The purpose of this thesis is to historically describe how Fédération Internationale deFootball Association (FIFA) interprets how the discourse of anti-racism has developed withintheir own organization throughout the years. In doing so, the thesis lands in a present timeperspective and then aims to identify the norms which FIFA, according to the organizationitself, stands for in regard to anti-racism within world football. That standard of behavior isthen put in contrast with the hidden ideological conceptions which, with the applying of apost-colonial perspective, can be found in the rhetoric used by FIFA in expressing themselvesabout their anti-racism stand.The methodology used in this thesis builds upon a qualitative text analysis approach inwhich solely primary sources available through the official website fifa.com are considered.The study finds that anti-racism is a relatively young concept within FIFA and that the communicatedideal standard of behavior circles around terms such as unity, diversity, solidarityand equality. Further on, FIFA clearly articulates how the universal power of football as suchcan unite people and that FIFA, as the administrator of this the world?s greatest sport, can setan example for the rest of the world to follow when it comes to notions of tolerance and solidarityin preventing racism in the future.In following the terminology provided by the post-colonial theorists Homi Bhabha andGyatri Spivak, and applying the concepts of fixity and essentialism on the rhetoric aroundanti-racism, the study discovers that FIFA, in sharp contrast to the articulated norms, in factexpress ideological conceptions of skin as a barrier of difference between people, and thatFIFA on good grounds can be accused of reproducing racist stereotypes rather than bridgingthem.The study concludes that its findings clearly demonstrates the increased need of consideringsports, and more specifically international sport organizations, as a basis for researchwithin the academic field of International Relations, and that a postcolonial perspective verymuch can provide alternative understandings of how these actors operate and what influencethey might have in the international system..
Motivation till motion och upprätthållande av motionsvanor, en studie kring hälsoprojekten på Albany International
The specified purpose was, based on gender, age and type of employment, study the employees motivation to participate in health projects and their reason to maintain exercise habits after the termination of the health projects. Exercise frequency was studied in relation to the other background variables. A revised version of the questionnaire Motivation for Maintenance of Exercise Habits (Josefsson, 2005) was distributed at Albany International, Halmstad. The most frequent cause to exercise was ?enhance my condition?.
Flygvapnets Transformation : Fallstudie i flygutbildningens omtvistade placering
The transformation among armed forces in Europe is a consequence due to shifted security perspective and the growth of international security actors, such as NATO and the EU. Sweden has played an active role in EU to ensure its influence in forming the security policy for the organisation. Some studies mean it´s because of Sweden?s interest in strengthen EUs roll as a security actor they transformed their own armed forces to be able to take part in international operations. This transformation led to what can be called ?the Swedish defence dismantle? and some studies mean that it has led to the point where Sweden completely lacks the ability to defence themselves.The question is if the ambition to become an active member in these security organisations can explain all the decisions made throughout the Swedish defence-transformation, or if some decisions were made due to other factors?By studying the decision process leading up to the decision to locate the flight education to Malmen in Linköping this study seeks to answer why the decision was made.
Är direktägda bostadsfastigheter en bättre investering än aktier? : En studie över riskjusterad avkastning
Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.
Är GRI:s riktlinjer en förutsättning för en bra hållbarhetsredovisning?
Inledning: De senaste åren har det blivit allt viktigare för företagen att ta mer ansvar och att vara mer genomsynliga för alla intressenter. För att vara mer transparent kan företagen upprätta en speciell hållbarhetsredovisning som består av tre delar; miljö, socialt ansvar samt finansiell rapportering. De flesta av de stora och mest välkända företagen i Sverige har påbörjat någon form av hållbarhetsarbete. Det vanligaste ramverket med riktlinjer är i idag GRI (Global Reporting Initiative).Syfte: Syftet med den här uppsatsen är att undersöka om hållbarhetsredovisningar upprättade av företag som är anslutna till GRI är av bättre kvalitet än andra hållbarhetsredovisningar som är upprättade av företag som inte är anslutna till GRI, samt hur väl riktlinjerna följs av de anslutna företagen.Metod: I den här studien används en kvantitativ metod för att få en bred studie där generella samband kan hittas. Den data som används är sekundärdata i form av årsredovisningar och hållbarhetsredovisningar.
Bonus och ägarskap i svenska storbanker
In this master thesis we are trying to investigate whether the heads of the four major Swedish banks are receiving compensation because of their own performance. We have investigated a number of parameters in the reporting and compensation description of Handelsbanken, Nordea, SEB and Swedbank and compared it to macro data.We have used publicly available information from the banks as well as macro data from 1998 to 2009.We have come to the conclusion that the revenue and profits of the banks are heavily influenced by external factors and that there does not appear to be a clear link between a CEOs actions, the reported results for the bank, the shareholder gains and the compensation for the CEO. It appears as if the bonus payments to a CEO may depend more on parameters beyond the CEOs own control than the performance of the CEO..
Att konstruera en kvinna - från barn till vuxen : En studie av vilket innehåll som ges till kvinnor i livsstilsmagasin samt hur kvinnan gestaltas och beskrivs i dessa.
Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.
Sensor för hydraulolja
This is the final documentation of the basis that can be the foundation of how to solve theproblem with leaking hydraulic oil in a shoe press at the company Albany InternationalAB in Halmstad, Sweden.The project has been performed at Halmstad University as a degree project commissionedby Albany International AB. The purpose of the degree project was to find a way ofdetecting the hydraulic leak of a shoe press. The reason is that the shoe press runsunattended during nights and weekends, this can cause an extensive decontaminationwork and production stop if leak. The hydraulic oil could be leaking in large amounts orslowly as a fine mist. The development of a working system that can detect a hydraulicoil leak and stop the machine before a large amount of hydraulic oil leaks out wouldconsiderably reduce the cost of the decontamination work.
Det stora cancerlarmet : En studie om riskrapportering i media
This essay is about the risks of reporting science through media. We have exemplified the problems with the alarm about acryl amide that came in 2002 through the diffusionist model. From the beginning it was a debate about how dangerous acryl amide is to us humans, but later on it developed to be a debate about whoever did wrong in the intermediation, because later on it came out that acryl amide maybe didn?t cause cancer at all and the scientists didn?t know how to prove if it did or didn?t. In our essay we have based our theories about how the diffiusionist model often is inadequate, with theorists as Stuart Allan, Anders Ekström and Dorothy Nelkin..
Mål och mätning vid val och kontroll av leverantörer och produkter i samband med CSR : - I företagen Gekås AB och Vagabond International AB
De etiska frågorna får en alltmer central roll då den uppmärksamhet som idag finns kring arbetsförhållanden har lett till att allt fler företag vill arbeta med deras sociala ansvar. CSR (Corporate Social Responsibility) är ett begrepp som ofta översätts till företagens sociala ansvar. Konsumenterna ställer även krav på företagen vilket påverkar företagens kontroller och val av leverantörer och produkter. För att veta vart ett företag är på väg, är en god förståelse för sitt företagsmål viktigt för att kunna uppnå det som förväntas av företaget. För att uppnå sina företagsmål används ofta olika mätningar och nyckeltal.
Tidsaspekter pa? planprocessen : Ja?mfo?rande fallstudier av Tyskland och Storbritannien
Detaljplaneprocessen anses ga? fo?r la?ngsamt i Sverige och bidra till en la?gre nybyggnation av bosta?der. Samtidigt uppger ma?nga av Sveriges kommuner att de har brist pa? bosta?der. Regeringen har pekat pa? att planeringen bedrivs mer effektivt i Tyskland och Storbritannien.I uppsatsen undersöks detaljplaneprocessen i dessa tva? la?nder genom fallstudier.
P/E-effekten : En utvärdering av en portföljvalsstrategi på Stockholmsbörsen mellan 2004 och 2012
One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.
Ekonomiskt bistånd - ett genusperspektiv på handläggarnas förhållningssätt till heterosexuella par
Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.