Sökresultat:
3621 Uppsatser om Övergćngen frćn Redovisningsrćdet till International Financial Reporting Standards - Sida 66 av 242
Kulturkrockar vid internationalisering genom förvÀrv och fusioner : En fallstudie av det fusionerade bolaget ELISAD AB
The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.
Att stÀlla den skyddsbehövande inför rÀtta : Om de rÀttsliga förutsÀttningarna för att förhindra skyddslöshet vid tillÀmpningen av Flyktingkonventionens uteslutandeklausuler och samtidigt motverka straffrihet för de grova folkrÀttsbrott som faller under k
The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.
Brottsförebyggande frihetsberövanden : SamhÀllet kontra individen
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.
FiskevÄrd och delning av fiske vid lantmÀteriförrÀttningar : Studie av FBL 3 kap 8 §
AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.
Alléers anvÀndning genom tiderna i Sverige : en bakgrund till alléns framtida utveckling
Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.
KvalitetssÀkring av material och tjÀnster inom byggentreprenadbranschen
Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.
Varför uppförs sÄ fÄ bostadsrÀtter med passivhusstandard i Sverige? : En fallstudie mellan ett passivhus- och en konventionell fastighet
Abstract Background: In 1997 the Kyoto Protocol was signed, it?s an international agreement which is aimed to reduce greenhouse gas emissions. Sweden's goal is to reduce energy using in buildings with 20 percent by 2020 and 50 percent by 2050. This is a comparison with levels from 1995 (Glad, 2006). For Sweden to be able to reach its goals, they need to construct more low-energy buildings (Ă
hman, Wahlström & Lundblad, 2010).
Lika makter leka lika? Sanktioner eller dialog, varför skiljer sig USA respektive EU handlingsplaner frÄn varandra angÄende Irans kÀrnvapen?
In this thesis I will discuss how US respectively EU general international security policies are formed with the scientific theories Rational Choice and Cognitive theory in mind. I?ll discuss how come US tends to go towards a more sanction orientated strategy while European Union seems to prefer a dialog and diplomatic problem solving strategy. I?ll exemplify respective security strategy through the qualitative cases study of Iran and analyse why they have taken different cores of action while trying to solve the problem with Iran's alleged nuclear weapon.
Aktivering av immateriella tillgÄngar : En rÀttvisande bild?
Idag utgör immateriella tillgÄngar en allt större del av företagens tillgÄngar och de fÄr dÀrmed en allt större betydelse. I takt med att den hÀr trenden fortgÄr blir traditionell redovisning mindre och mindre anvÀndbar för investerare, analytiker och kreditgivare.Vi har i uppsatsen delvis utgÄtt frÄn en artikel i tidskriften Balans. I artikeln ifrÄgasÀtts om redovisningen inte bör anpassas efter var vÀrdet skapas i företaget. VÄrt huvudsakliga mÄl Àr att utreda om nuvarande hantering och vÀrdering av varumÀrken och övriga immateriella tillgÄngar ger en rÀttvisande bild av företagen. Detta skall vi göra genom att se pÄ och undersöka utvecklingen inom omrÄdet.
Definitionerna av tillgÄng och skuld: SÄ pÄverkar de anvÀndarna och upprÀttarna av de finansiella rapporterna : - En studie om IASBs föreslagna förÀndring pÄ definitionerna av tillgÄng och skuld
Organisationen International Accounting Standards Board (IASB) har ett pÄgÄende arbetemed att revidera FörestÀllningsramen. Studiens fokus ligger pÄ att studera och analyseraIASBs förslag pÄ nya definitioner av tillgÄng och skuld. Förslagen som IASB ger ut, ges i ettsÄ kallat Discussion Paper. I Discussion Paper diskuteras förslag pÄ förÀndringar samtanledningar till förÀndringarna.Studiens syfte Àr att förklara och skapa förstÄelse för vad IASBs förslag pÄ nya definitioner avtillgÄng och skuld kan innebÀra för anvÀndare respektive upprÀttare av de finansiellarapporterna.Studiens bidrag Àr att skapa förstÄelse inom studiens Àmne för att underlÀtta för regulatorer ideras process att utforma nya standarder. FörstÄelse skapas genom att kartlÀgga vad enförÀndring av definitionerna av tillgÄng och skuld kan ha för betydelse för IASBs olikaintressenter.Med hjÀlp av tidigare teorier inom studiens Àmne har intervjufrÄgor till studiens empiriskaundersökning kunnat utformas.
Granskning av hÄllbarhetsredovisning : hur pÄverkas revisorns bedömningar av de standarder och riktlinjer som anvÀnds i granskningsprocessen?
Diskussionerna om ?granskning? av miljö- och hÄllbarhetsredovisningar har i Sverige funnits sedan mitten av 1990-talet. Specialistrevisorn Lars-Olle Larsson menar att efterfrÄgan ökar angÄende bestyrkta hÄllbarhetsredovisningar. Detta pÄ grund av de ökade kraven frÄn organisationer som Global Reporting Initiative (GRI), Förenta Nationerna (FN) och Amnesty International. Med andra ord har uppmÀrksamheten riktas mot sÄvÀl företagens samhÀllsansvar som den enskilda revisorn och revisorsprofessionen.Det finns en pÄgÄende forskningsdebatt som grundar sig pÄ struktur kontra bedömning i revisionsprocessen.
Innanför organisationens vÀggar : En kvalitativ och kvantitativ studie av organisationsidentiteten inom Nordmalings kommun
Nordmaling is a small muncipality that has gotten a lot of critic in media over the last two years. In order to regain a good reputation and to communicate a strong message towards external groups, Nordmaling have decided to develop a branding platform that can represent the organization in both external and internal communications. In order to develop a brand the organization must understand its identity.The purpose of the study was to examine the employees? thoughts of their organization in order to be able to define the organizational identity and give recommendations of core values that the organization can apply to their brand. To understand how the employees perceive their organization and what they think the organization stands for, the main focus was to study their view on values, standards, goals and vision of the organization through focus interviews and a survey.
HÄllbarhetscertifiering av stadsdelar : En studie av BREEAM Communities praktiska tillÀmpning i svensk stadsbyggnad
In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.
Intervjuer med sju förÀldrar och en pedagog
The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.
Utveckling av heltÀckande gÄngbord
This thesis work is a 30hp D-level assignment in design as a co-operation between MÀlardalenUniversity and Scania CV AB in SödertÀlje. The purpose was to develope a close fitted catwalk.The market has seen an increasing value for these types of applications and have the ambition to keep up with the rest of the competitors. The catwalks of todays standards shall be estetical attractive, have a non slippery surface and be costefficient.While working with this project I have spent a lot of time with the concept proposals and with the evaluation of the concepts, resulting in a final CAD model and a approximation of the cost estimate. The new catwalk fulfils all the new recommendations and rules as sharp edges, ADR, the height of the stepup and a non slippery surface with built in drainage..