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3946 Uppsatser om APU approach - Sida 12 av 264

Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Implementeringen av IAS 19 - En studie av borttagandet av korridormetoden och dess implementering av nya IAS 19 samt dess påverkan på ekonomistyrningen

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Elevers bristande erfarenhet av lyrik i svenskundervisningen : En grundad teoristudie av elevers relation till lyrik

This paper aims to study upper secondary school seniors? relationship to poetry. The researchers seek to discover the students? conceptualization of the subject of poetry. Fur-thermore, this paper will present a case study, in which sixteen students participate.

"Det kan vara byta p-piller lösning, det kan vara ingen lösning alls... ingenting är svart eller vitt där" : En fokusgruppstudie om barnmorskors handläggning och uppfattningar av p-piller och biverkningar

Objective: To study midwives management, practice and reasoning regarding contraceptive counseling for women who are experiencing "mild" side effects of the pillMethods: Four focus groups, made up of three to five midwives per group, participated in focus group discussions. Qualitative design with the method ?Think-Aloud? has been used to collect data and the material was analyzed using content analysis.Results: The study identified three categories, the first "How midwives practice regarding the side effects of the pill," shows that midwives have a systematic approach when meeting with women who are experiencing side effects of the pill. The next category "Using a holistic and professional approach for women" highlights that the midwives take women's side effects seriously and that midwives respect individual woman?s autonomy.

Framväxten av korrespondensläran : Swedenborgs esoteriska doktrins filosofihistoriska grund

  The purpose of this paper is to exam the philosophical development of Emanuel Swedenborg's doctrine of correspondence and to note some of the more important parallels between Swedenborg's doctrine and the three contemporary most debated theories concerning the mind-body problem. These three theories was pre-established harmony, its opponent physical influx and finally occasionalism. Especially occasionalism has close connections to Descartes' dualism, but neither pre-established harmony or physical influxus, which in some ways can be dated before Descartes, would have looked the same, if it were not for the Cartesian way of thinking. Also Swedenborg initially inherited major influences from Descartes and that is the first approach in this paper. From there on the paper follows the development of the doctrine of correspondence and the parallels according Swedenborg's more contemporary philosophical writers, until Swedenborg gets to a point where he underwent a profound spiritual crisis and turned his focus on an all together theological approach. .

?Här leker vi inte pang pang Lucky Luke!? : Om pedagogers ambivalens till populärkultur i förskolan

The purpose of this paper is to examine teachers' approach to popular culture in preschool. The questions we want answered are: What approach do educators have to popular culture in preschool and what underlies that approach? Is there a high - and low culture in preschool? If educators bring popular culture into the preschool, how then is it used? Do children?s culture influence everyday life in preschool? We have employed qualitative methods to seek answers to our questions. We conducted seven interviews with educators from four different preschools. The starting point for our study was the socio-cultural perspective because we examined people's cultures and how the meeting between them unfolds. We concluded that educators have a very ambivalent attitude towards popular culture in preschool.

Pre-internationalisering : En fallstudie om beslutsfattare i små och medelstora företag och drivkrafterna mot en internationalisering

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.

Finansiell värdering av patent

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Den värdefulla insidan : en fallstudie av Swedbank Stadion

The purpose of this essay is to look at the Swedbank Stadion, which is a modern stadium in the south of Sweden. Swedbank Stadion is the home ground of Malmö FF, one of the largest football team in Sweden, and the goal is to create value for the team. The stadium owners have to get companies to hire premises inside of the stadium so they can pay for the home ground of Malmö FF. Therefore we have focused on the servicescape in the stadium and how it can create value for the companies that act on Swedbank Stadion on a daily basis.This study of the Swedbank Stadion is based on a qualitative approach. The qualitative approach is chosen because we wanted to establish deeper understanding for the case itself.

Lyx i lågkonjunktur : Ett marknadsperspektiv i svåra tider

This study will focus on the luxury market and how this market has been affected by the present recession. The economic downturn have had a major impact on today?s business and consumption, practically all industries have been affected. However there exist different opinions about how the luxury market have been influenced, certain experts mean that this segment is recession proof while others believe that this market will experience the worst side-effects. For that reason we find it interesting to analyze the luxury market and develop our own opinion about the impact of the recession.

Vardagens sociala liv för föräldrar till ett barn med psykossjukdom - fem föräldrars erfarenheter

The purpose of this study was to describe experiences in daily social life of parents of children with psychotic illness. Five parents with long-term experience of psychotic illness have been interviewed. The frame of reference in emotion theories of Thomas Scheff and Randall Collins have been used to analyze the results. The study is qualitative and has a phenomenological approach to shed lights of meanings in daily social life. The following meanings was found: Openness with certain reservation shows that honesty is important for the feeling of solidarity, Social expectations in daily life describes the parents´own expectations as well as expectations from others.

Abstrakt konst idag : En studie av Ann Edholm och Jacob Dahlgrens förhållande till modernismen

This paper presents an approach in contemporary, abstract art for a new way of experiencing modernist abstraction. This has not been possible until now, about 40 years after the postmodern turn against modernism in art, and the closely connected formalism. This new approach is represented in this paper by the Swedish contemporary artists Ann Edholm and Jacob Dahlgren. Modernist artists such as Kasimir Malevich and Piet Mondrian receives a new relevance to contemporary abstract art. This opens up for a new, more complex and more dialectical understanding and re-evaluation of modernism and its abstract art.This is shown by a historical and chronological investigation which highlights modernist abstract art, formalism, and the critical and post-modern Neo-geometric ?abstraction? of the eighties.

På spaning efter den psykoterapeutiska förändringsprocessen

The aim of this study was to examine what factors experienced psychotherapists emphasize as central and change developing in psychotherapy. The intention was to highlight the therapists' personal thoughts and experiences of psychotherapeutic change. By personal interviews with three cognitive and three psychodynamic psychotherapists, data was retrieved and then analysed with a qualitative phenomenological and hermeneutical approach. The study revealed great accordance between the psychotherapists regarding the importance of therapeutic relationship, factors connected to therapeutic treatment and flexibility regarding to the method of treatment. Moreover, it has been revealed that psychotherapeutic change in both treatments of psychotherapy is due to integration between emotional and cognitive processes.

Studie av glasfasader för kommersiella byggnader

Den klassiska approachen till navigering innefattar att agenten håller en intern representativ modell av omgivningen. Denna approach har emellertid många nackdelar, speciellt för dynamiska miljöer. En modernare approach är att förlita sig på den faktiska omgivningen istället för en modell av denna. Detta arbete presenterar en undersökning av navigeringsproblemet och hur väl det löses av agenter vars kontrollmekanismer utgörs artificiella neurala nätverk. Tillförlitligheten hos de två neurala arkitekturerna Extended sequential cascaded network och Self-organized recurrent network bestäms genom experiment.

Marknadsföring av en god sak : Marknadsföringens karaktär inom insamlingsbranschen

This study will focus on the fund raising market and what characteristics that can be found in marketing in this market. The donations to fund raising organizations has increased lately and therefore we found it interesting to study how their marketing has developed over time and what risks that can be found. When talking about marketing in fund raising organizations it?s difficult to not include the donors. Therefore have we also studied what value creates for the donors and how the organizations work to gain their trust.

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