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3979 Uppsatser om Accounting by change - Sida 31 av 266

Möjligheterna att ändra väckt talan i dispositiva tvistemål : En studie av 13 kap. 3 § RB

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

Turkiet, AKP och Israel : En studie av en utrikespolitik i förändring

Turkey has often been described as a cultural and geographical bridge between West and East. When the Islamic AKP came to power in Turkey 2002 many critics feared that the country was going to abandon its former Western allies and strengthen their relations with the Arab world instead. The criticism was intensified when the AKP increased Turkey?s bilateral relations with the Middle East and moved closer to former foe?s like Iran and Syria, at the same time as their long-time friendship with Israel experienced serious crisis. The aim and purpose of this thesis is to describe and explain the change in AKP?s foreign policy towards Israel.The research method is a combination of a qualitative text analysis of Turkey?s speeches in the UN General debate and Jakob Gustavsson?s model for explaining foreign policy change.The results show that the Turkish-Israeli relations have deteriorated after the Israeli attack on the Gaza Freedom Flotilla in 2010, particularly regarding diplomatic relations and military agreements.

Införandet av en ny redovisningsstandard : Tillämpning av komponentavskrivning i kommunala fastighetsbolag

År 2014 blev komponentavskrivning ett krav för alla bolag som följer K3-regelverket och har materiella anläggningstillgångar med komponenter av betydande värde. K3 är ett principbaserat regelverk vilket innebär att företagen behöver göra sin egen tolkning för hur det ska tillämpas. Den nya redovisningsförändringen innebär att organisationerna måste anpassa deras nuvarande regler och rutiner efter det nya regelverket.Syftet med denna uppsats är att skapa ökad förståelse för förändringsprocessen vid införande av en ny redovisningsstandard och att bidra med större medvetenhet kring dess komplexitet. För att uppnå syftet så användes i studien en kvalitativ metod där det genomfördes sex semi-strukturerade intervjuer. Intervjuerna genomfördes med kommunala fastighetsbolag i Västra Götalands län som alla nyligen infört komponentavskrivning.

När EU togs till folkhemsförsvaret - Översättningen av europeiska normer till Försvarsmakten

The Swedish Armed Forces have gone through a remarkable change. From beingan organisation built on the notion of countering a Soviet invasion it has evolvedto focusing on small, multilateral rapid reaction capabilities to be used within theframework of the European security and defence policy, ESDP.This thesis regards the change as a process of Europeanisation. Drawing fromsociological and historical institutionalism, it is shown that the Swedish ArmedForces in the post-cold war context was path dependent and unwilling to redefineits historical raison d?être. The origin of the ESDP Europeanised the nationaldefence policy, whereas the bureaucracy was still unwilling to translate the newstructural norms.

Internationell Diversifiering - En studie om korrelationsmönster mellan tillväxtmarknader och utvecklade marknader

Purpose: We have three purposes that will answer our problem questions. Our first purpose is to identify how diversification effects for investors changed between emerging markets and developed markets in the period 1996-2010. Our second purpose is to examine the two crises, IT and financial crisis, and if the correlations between these two crises have changed. Our third purpose is to examine to what extent the Swedish stock market was influenced by other markets in the period 1996-2010, the IT and financial crisis.Methodology: The method is based on an analytic model consisting of two tools; Regression- and Correlation analysis. The Regression analysis will be used when investigating if a change in a foreign stock market affects a change on the Swedish stock market.

SVIKTANDE ST?D TILL MILJ?POLITIK En kvantitativ studie kring politisk orientering och st?d till milj?politik i Sverige under kristider

Climate change is a major political challenge, and the public opinion can play a big role in addressing it. It?s therefore relevant to examine which factors influence individuals? support towards environmental policy. Previous research indicates that this can be understood from political orientation (Jagers m.fl 2018, s. 86-7).

Modellering av supra och englaciala vattenkroppar detekterade i markradar data från Grönland

Earth science is a dynamic system science that explores the structures and processes of the earth. Knowledge about the earth is important for citizens since the science is a vital part in the sustainable development of the society. Without good basic knowledge the citizens don?t have the possibility to anticipate in the questions and decision-making that concerns e.g. anthropogenic climate change. In the Swedish school system earth science is not an independent subject until academically studies at the University?s.

Kvalitetsarbetet i Nacka : En fallstudie av kundvalsmodellen inom äldreomsorgen

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.

Hot och risker med dricksvattenförsörjning : Förutsättningari tid och rum för bevarande av Sundsvalls och Timrås dricksvattenförsörjning

This study describes what impact activity within Wifstas, Matfors,Grönstas and Nolbys water protection areas have on the quality of the drinkingwater. It considers the use of the area, environmentally dangerous activitiesin the past and present, the geology?s part, what harm hydroelectric power damsmay cause if they break and how climate change might affect the area in thefuture. It also takes into consideration activities outside the waterprotection areas which might have a suspected impact on the water quality. Theresults of the study are that pollution from infrastructure such as roads, orwastewater from treatment plants may cause occasional contamination of thedrinking water, foremost due to flooding.

Reaktioner på en organisationsförändring : En kvalitativ studie om chefernas upplevelse av förändring

Vi har kommit fram till att chefernas reaktioner inte beror på omorganisationen i sig utan hur förändringsprocessen har gått till. Deras reaktioner speglar ett motstånd mot sättet som förändringsprocessen har genomförts på. Det är personerna i organisationen och inte organisationsformen som är det viktiga för cheferna. Vi tycker att de faktorer som påverkar en lyckad förändringsprocess är medarbetarnas delaktighet, möjlighet till en bra dialog innan beslutet är taget, kommunikation samt känsla av sammanhang..

"I go to Elland Road sometimes. Would you bomb me?" : en genealogisk närläsning av villkoren för överlevnad och subjektivitet i Sarah Kanes Blasted

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.

Sociala och emotionella interventioner i skolans värld. : Vad händer med karaktären hos eleverna?

The purpose was to investigate whether using two type of interventions (i.e., Four rooms of change in school and EQ- workshop) in addition to curriculum guidelines can affect character development in children 10-12 years of age. The data was collected using the test Junior Temperament and Character Inventory (J-TCI; Cloninger, CR, 1994) in three elementary schools among students in fifth grade who had been involved in any of the two interventions for the past two years or no intervention at all.The J-TCI scales were used to, besides the seven personality dimension it measures, create a self-constructed empathy scale. A total of 55 participants were included in the study (girls n = 26 and boys n = 29). Statistical testing with MANOVA showed no significant main effect on empathy or any personality trait. There was however an interaction effect between intervention and gender on the character traits.

Bildandet av naturreservat : uppföljning och klimatanpassning

AbstractWe are facing a century of rapid change in climate, with significant challenges in managing the impact of changes in living conditions for plants and animals. We can already see the responses of species through changes in phenology and spatial distribution, which may change ecosystem structure and function, with subsequent effect on ecosystem services and biological diversity. In Sweden, between 2005 and 2010, the red-listed species has increased by 13 % and similar trends can be seen across the world, making it difficult to attain national and international environmental objectives of preserving biodiversity. One way to reduce the loss of biodiversity is to protect nature from exploitation by allocating valuable areas as nature reserves, but climate change affects protected areas just as much as other landscapes and therefore requires elaborate systems of protection to facilitate species' survival. The paper has examined  how the decisions and management plans for nature reserves in Sweden have been followed-up and whether they are climate adapted or not by examining 30 nature reserves, classified as newly formed (2012), recently revised (2009-2011) and older (1977-2007) reserves, and assessed what is in the decisions and management plans for follow-up, revision, long-term goals and documentation.

Geovetenskaplig analfabetism i Sverige ? En undersökning av allmänhetens och beslutsfattarnas kunskaper

Earth science is a dynamic system science that explores the structures and processes of the earth. Knowledge about the earth is important for citizens since the science is a vital part in the sustainable development of the society. Without good basic knowledge the citizens don?t have the possibility to anticipate in the questions and decision-making that concerns e.g. anthropogenic climate change. In the Swedish school system earth science is not an independent subject until academically studies at the University?s.

Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

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