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3979 Uppsatser om Accounting by change - Sida 38 av 266

Förändringens Vingslag:

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

Förändringens Vingslag

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

Har ungdomsarbetslösheten påverkats av regeringens sänkning av arbetsgivaravgiften?

Sweden has for years been struggling with high youth unemployment. The problem is also a hot topic of discussion among experts and politicians, often leading to different proposals to solve the problem. The government chose in 2006 to do something about youth unemployment by lowering payroll taxes for employees up to 25 years. But many experts and studies show that the effects failed to materialize.This study will try to find out if the government subsidies have given any effect on the youth unenployment either by new jobs created or by movement in the labor force. I will use a regression model with an dependent, "difference in difference" variable where the change in the number of employed young people are compared to the change in the number of employed in the subsequent age group.The results show that subsidies are not given any positive effect on the youth employment rate in relation to the subsequent age group..

Att optimera samhället inför klimatförändringar : Sårbarhet och anpassning på dagordningen

This thesis examines the ways in which adaptation and vulnerability are framed in national and sectorial policy-documents dealing with expected societal impacts of climate change. By using theories of discourse and ideology, the analysis aims to find and understand important ideas and presuppositions that are explicitly or implicitly expressed in these documents in order to make possible and tangible the institutional production of policy within the potentially far-reaching problematique of climate change adaptation and vulnerability. The analysis shows that there are two main perspectives through which vulnerability and adaptation are framed; one focusing limits to societal robustness; and one contesting the institutional capacity to implement adaptations. The author understands these framings as complementarily optimizing preconceived social and economic relations, something that might, in fact, reduce the response capacity of people..

Centerpartiet och kärnkraften : En studie av förändring i ett parti

ABSTRACTD Level Essay in Political Science, Autumn Semester 2008 by Mattias Andersson. Tutor: Alf Sundin. ?The Swedish Centre Party and Nuclear Power. A Study of Change in a Political Party?The aim of this essay is to examine the policy of the Swedish Centre Party on nuclear power.

Bestyrkande av hållbarhetsredovisning : kostnad & nytta

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Ungdomar med smärtproblematik och deras sociala fungerande

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

Transparens inom PR-verksamhet : En studie om PR-företagens förhållanden till öppenhet

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Agentbaserade motiv bakom företagsledningens nedskrivning av goodwill : en utredning av användningen av IAS 36 i svenska börsnoterade företag

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

Elevers syn på klimatfrågan : Klimatundervsiningen i skolan

The aim of this study is to find out in which way the education about climate in school is taught and how the students experience the world situation today. There are various theories about the greenhouse effect and its origin and these theories should be addressed to ensure that students get a broader understanding of how climate change occurs. This includes the natural phenomena and also the human impact on climate change. Students in school are a source of concern that only human are the cause of global warming, and know little or almost nothing about the natural phenomena of global warming.  I will mention what has emphasized in the national steering documents in the case of environmental education at school.I have used a qualitative method, where interviews and document analysis were used as techniques. The interviews took place with five students in ninth grade and with three science teachers in the same school..

Idéer i förändring: : En idéanalys över den förändrade synen på välfärdens organisering i riksdagsdebatten mellan 1990-2010

This thesis aimed to describe how the ideological dividing line concerning the welfare state has changed between the two largest governmental parties in Sweden, the Social Democrats and the Moderaterna, during 1990 to 2010. The scientist Mark Blyth points out that ideas are important instruments for structural and institutional change by identifying ideas as weapons, blueprints and cognitive locks, which were being used in the theoretical framework. The empirical data was made by a qualitative analysis of the parliamentary speeches and debates from both parties held every year. The results shows that the budgetary law passed in 1997 became a new institutional blueprint, which changed the political conditions for the Social Democrats. Furthermore, the results point to a change in the Moderaterna?s rhetoric concerning the welfare state to a more pragmatic view. .

Klimat & Patriarkat : Genusgeografi i Huddinge

The essay deals with gender aspects on climate change adaption. The aspects consist of the fact that women in Sweden drive cars less than men, and that women in the developing world are more affected by natural disasters arising from global warming. This study was carried out in the municipality of Huddinge, a suburb to Stockholm, by interviewing one Agenda 21 coordinator, one planner and one student in genderstudies. I also attended a meeting in the Committee for built environment in the Huddinge Municipality, to ask the politicians questions and observe gender structures during the meeting. The results also consist of a search for gender-related words in the documents used in the essay.The results are analysed using ecofeminsim, a theory that connects woman subordination and environmental destruction.

Vad händer med åsikterna? : Järvadialogen som kommunikationsinsats

The area of Järvafältet in the northern parts of Stockholm is one of the many large-scale investments into Swedish residency executed in the 60?s and 70?s, and which got the name Miljonprogrammet. Not until today these buildings have been restored, and frustration has been brewing in these areas for some time. Järvadialogen is the name of a communication program connected to the housing restoration in the area of Husby, which is a part of Järvafältet, and functions as a promotional and informational dialogue between residents in the area and those responsible for the communication program. The cultural diversity in the area of Husby is significant, and with theories on intercultural communication, change communication and power we study the performed communicative process and the manner in which it is received.

Att se in i framtiden : En studie om hur konceptet insiktsförsäljning påverkar ett B2B-företags försäljningsprocess

Background: The result of our interactive information society is that sales business has shifted from a tactical to a strategical focus, thus companies have had to adapt to this change. The evolution of sales shows that companies have gone from one static model to another, which is discarded by the new concept ?insight selling? claiming that it through insights is possible to be forceful in the, these days, rough sales climate.Purpose: The purpose of the report is to form an understanding of how insight sales affect a sales process.Research question: How does insight selling affect the B2B sales process?Methodology: Process mapping through interviews in combination with organizational documents.Findings: Insight selling affects the sales process by a clearer research mindset and a change in communication in relation to the customer..

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