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3979 Uppsatser om Accounting by change - Sida 20 av 266

Beredelsens plats i Svenska kyrkans mässordning

The Church of Sweden sent during the spring 2010 two documents, Teologiskagrundprinciper för arbetet I 2006 års handboksgrupp and Mässans grundordning forconsideration. The documents are parts in the work with writing a new service-book for theChurch of Sweden. After the documents had been sent for consideration by the dioceses therehas been a discussion about the proposal to make the preparation in the service of HolyCommunion facultative. My main question has been to se if there will be any change of theconfession, faith and doctrine in the Church of Sweden if the preparation becomes facultative.I have seen that the service-book is an expression for the confession of the Church of Sweden,therefore there will be no change of the confession of the Church of Sweden, but a change ofits expression.I have seen that there is no consensus in how the dioceses react over what is written in thetwo documents about the forgiveness and the atonement. My conclusion is that it may bydifficult for the Church of Sweden to fix a new service-book without first fix what the Churchof Sweden means with forgiveness and atonement..

Övergången från SAB till Dewey i forskningsbibliotekssverige: En organisationsförändring ur de anställdas perspektiv

In November 2008 the National Library of Sweden decidedto switch classification system from SAB to Dewey decimalclassification. SAB had then been the main classificationsystem in the whole of the Swedish library field for 87 years.Included into the decision was not just the nationalbibliography but also the research libraries of Sweden. Thisdecision was in alignment with a West European tendency tochange in favor of the internationally well-spreadclassification system Dewey in order to co-operate more inthe cataloguing process. The purpose of this study takenplace in the autumn and winter of 2013 is to examine howlibrarians involved in the transition feel about what differentways the implementation has affected the research libraryorganizations. We also aim to study the librarians? view onthe involvement of the research libraries into the decision ofthe changeover.

Goodwill Accounting : Analyserat utifrån olika teoretiska perspektiv

Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.

Verksamhetsförändring : Sociologiska perspektiv på implementeringen av barnkonventionen inom BVC

This study aims to create an understanding of how employees relate to directives that come from a level above them in the hierarchy and is to be implemented in their working activities. This is studied by examining a case where a work group has tried to implement orders, given to them by the government and through a work group in the level above them in the organizations, concerning how employees working with child health care is to educate parents regarding the child convention. The method that have been use in this study is group interviews with 19 child health care nurses and the two main questions that are asked is why has it been difficult to implement the orders and how have the child health care nurses expressed their resistance to the changes, this since only five of the nurses had begun working with the child convention. The theories that have been used focus on how resistance towards change is expressed, organizational incapability and reluctance towards change, as well as how grass root bureaucrats relates to change. The conclusion that can be drawn from this study is that it is important to let the concerned parties participate from the beginning of the process, to minimize their reluctance to the changing process.

Verktyg för hjulbyte

Purpose of the thesis is to construct a tool for car wheel change. Car wheels can be heavy and hard to handle and therefore the company Movomech intends to develop a tool that makes wheel change easier. Movomech does not have any similar product and because of this the work was condition less.The intended users of the product is tire workshops and there for the work began with investigation of these. The reason of the investigation was to see how wheel change is done and how tire workshops are planed. The tire workshops? crew?s opinions were also considered and above all one important conclusion was made.

Yttre påverkan ? inre anpassning. En kvalitativ fallstudie av Biblioteket.se

The subject of this Master?s thesis is the process of change in a public library context, the implementation of the Stockholm City Library?s homepage Biblioteket.se. The aim is to examine the factors that influence this particular change and how they affect the process and extent of change in practice. The study designed as a qualitative case study is based primarily on document analysis, and supplemented by an interview. DiMaggio?s and Powell?s three mechanisms of change; coercive, mimetic and normative isomorphism, is applied.

Klimatfrågan i dagspressen : En analys av den bild svenska dagstidningar förmedlar genom sina ledarartiklar när det gäller klimatförändringarna

ABSTRACTClimate Change in the Daily PressAn Analysis of the Representation Swedish Daily Papers Convey Through Their Editorials About the Climate ChangeThe purpose of this essay is partly to present how swedish daily papers describe the climate change through their editorials and partly to examine if their politcal affiliation effect their point of view about the climate change. The search incluedes editorials from 6 daily papers (Aftonbladet, Dagens Nyheter, Expressen, Göteborgstidningen, Nerikes Allehanda and Svenska Dagbladet) from the year 1997 to the year 2003. Three discourses and the order between them, found by a former analysis (Adger and others, 2001) of the international politics of climate change, are used as types of ideal in a form of an analysis of idea.The analysis reveals that the swedish daily papers don?t give the problem any major attention. Only a total of 65 editorials about the climate change could be found even though the papers produces several thousands during the period.

IMPLEMENTERING AV HÄLSOBOKSLUT : en studie om hur fyra fallföretag hanterat hindrande faktorer

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

Förberedelse för förändring : Förutsättningar och behov vid implementering av affärssystem

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

Smältbarhet på ensilage och hö hos hästar i träning :

Horses are made to eat mainly roughage and it is essential for optimal health to offer them an appropriate amount of roughage with good hygienic and nutritional qualities. To produce good hay at the right time and be able to keep the hygienic quality until next summer is a problem. This has the effect that horse owners today choose haylage and silage to a larger extent. Science in this area is scarce, i.e. if the change from hay to silage has any effect on the horse.

Intern kontroll och riskhantering

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

Lepenski Vir - mellan floden och skogen. En uppsats om en mesolitisk bosättning i förändring.

This essay deals with the ideas of social change in the Iron Gates Gorge site of Lepenski Vir during the Mesolithic. The change from a mainly fish-based subsistence strategy to a strategy that came to rely more on hunting and later domesticated animals could have been the onset of the social change that is noticeable in the material culture from the site. Theessay is divided in two main segments. The first consists of a case-study based on three themes that describes and searches for changes in the subsistence-, settlement- and burialpractises during the Mesolithic and beginning of the Neolithic phases, and the second part analyses the results from the case-study. It is primarily the idea of transformations and reproductions of traditions that will be dealt with in the analysis which is facilitated by a theoretic structure based on and inspired by the works of Emilé Durkheim and Anthony Giddens..

Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Att arbeta med förebyggande förändring på producerande företag

En förändring är ett tillstånd som vi upplever under hela vår livstid, både privat och i arbetslivet. Företag måste förändras för att kunna bevara sin konkurrens-kraft. Motstånd till förändring kan anses som det största enskilda hotet mot ett framgångsrikt införande av en strategi på ett företag. Ett sätt att hantera detta motstånd är att använda sig av den delaktiga förändringsmodellen samt stävja rädslor och osäkerhet. Syftet med detta examensarbete var att vi ville få en ökad förståelse för hur företag arbetar med produktionsförbättringar och om de känner av något motstånd vid dessa förändringar. De intervjuade företagen anger som sin absolut största förändring deras införande av ett eget produktionssystem med stort fokus på Kaizen ? Ständiga förbättringar. Under arbetets gång stötte vi på en psykologisk och vetenskaplig teori om Förändringens fyra rum som anses vara ett kraftfullt hjälpmedel vid alla förändringar..

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