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3979 Uppsatser om Accounting by change - Sida 28 av 266

Kvinnligt eller manligt - En studie av könsbedömningsmetodernas utveckling för humant material

This study focuses on the development of methods for sexual determination of human skeletal remains, mainly between the years 1981 to 2007. By comparing an older analysis from 1983 (Persson and Persson) with my own on the same material, a difference of 40% was shown, which indicates that the methods has changed through time, and that these should not be used for newer conclusions about a population if the method is not throughoutly described.The main cause of the difference was identified as a change in the reliability of the sexual indicators, rather than a total change of method. Any general tendencies did not show, it is however considered that the pelvic bones are able to make a better conformity between the analyses as opposed to using the cranium..

Implementering av IFRS - Processen i ett onoterat Aktiebolag

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

Vad privata angelägenheter sysslar den anställde med på arbetstid och varför? : En kvalitativ studie

Sarah Kane?s first play Blasted (1995) has often been read in a normative and biographical way by critics, authors and previous researchers. This essay makes a supplementary close reading of Blasted from gender and genealogical perspectives and utilizes theoretical works by Judith Butler, Luce Irigaray and Michel Foucault. My study makes clear that the characters different positions in language and talk create and maintain a power imbalance between them. Efforts to change and develop one?s individual position in language and talk are being made throughout the play since it is the only way to bring about a change in the social power structure.

Idén med idéhistoria : En studie av sakkunnigutlåtanden vid tillsättnings- och befordringsärenden i idéhistoria mellan 1985-2010

In my thesis, I set out to study academic peer reviews in the hope of clarifying the experts? views on what qualities and qualifications are desirable when appointing or promoting scholars within History of Science. I also investigate whether or not these views change over the years, as I have studied opinions written between 1980 and 2010. I use a qualitative method of analysis, in which I study what words in the peer reviews are used to describe certain values, and how these words relate to the historical and political background of History of Science in Sweden. My research indicates that academic experts are starting to adapt their opinions to the change in educational politics that has taken place during the second half of the 20th century.

Analysmodellen ? verktyget för revisorers oberoende

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Den estetiska kompetensen som bedömningsgrund : En jämförelse mellan privat och offentlig sektor

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

Optimering av betong med Byggcement (CEM II) till håldäcksproduktion

This thesis has been developed inassociation with Strängbetong AB, Sweden.A few years backCementa AB introduced a new type of cement on the Swedish market: Byggcement,which is a Portland Limestone Cement. This type of cement is better for theenvironment and cheaper than Rapid Hardening Cement which is used today at SträngbetongAB.Strängbetong AB isvery interested in a change of cement in the factory and wants to know what ittakes to make a transition from Rapid Hardening Cement to Byggcement.This final projectaims at investigating how the workability and strength development are affectedby a transition from the existing cement to Byggcement and how we can change theproperties of the concrete by adding different types of superplasticizers. Laboratory and factoryexperiments were made, to investigate the transition..

Förändringsvillkor och förändringsambitioner inom folkbiblioteken. En samtidshistorisk studie med fokus på de tre GÖK-biblioteken under två decennier

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

Analys och omarbetning av ett företagsnätverk

In this paper, a small business network with around 30 users is analyzed with respect to security, performance and usability. Based on this analysis, two suggestions on how to solve the problems listed are given. The first suggestion focus on keeping a low budget, while the other tries to deal with the problems more thoroughly. One advantage of the first suggestion is, in addition to not straining the company's budget more than nessecary, it does not involve too great changes in the way the network is used and administered. On the other hand, the smaller budget leads to certain compromises, and there is a risk that similar problems occur again if, for example, the company would grow.

Naturligt farligt : Hur visualiseringar av klimatförändringar är laddade med tecken och känslor

The purpose of this thesis was to examine the relationship between feelings and visualizations of climate change. A case study was done on visualizations of climate change from a web page concerning climate change published by the Swedish newspaper Expressen and from the American photographer Gary Braasch?s web page ?World view of global warming?. The thesis is based on the article ?Emotional anchoring and objectification in the media reporting on climate change? by Birgitta Höijer.

Kommunikation hos E-handelsföretag : Förtroende i centrum

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Genus och informationsteknologi

This thesis discusses how the education in the Master of Engineering program can change to become more into line for the students needs, especially for the women, both directly in the education situation and later in their occupational roles. This is done using a gender perspective. Both the education and the occupation today is characterised by masculine norms and values. The education lacks gender perspective and is created by men, for men. The thesis gives concrete proposals on how to change two existing courses to better fit the students.

Skiljer sig riskuppfattning och riskhantering mellan kvinnliga och manliga privata skogsägare? : en enkätundersökning bland privata skogsägare i Sverige

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

Styrningen av den svenska förskolan

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

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