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3979 Uppsatser om Accounting by change - Sida 51 av 266

Landsting möter landsting i gränsöverskridande samverkan. Om förändring och beslutsfattande i offentlig verksamhet.

A current debate is going on in Sweden about the health-care organization, how it is structured today and how it should be structured in the future. Despite major changes in the county council structures, they still got problems with for instance economy and the providing of staff. As an answer to these problems new solutions are being developed.In this thesis I examine such a solution consisting of cooperation between county councils. The aim of the thesis is to examine how and why the county councils in Sörmland and Västmanland have made a decision regarding cooperation over the administrative border.My contribution is to construct a model over change and decision processes that can be used in other cases as well. The conclusion is partly that the decision to cooperate is built on changing structural factors, such as economy, demography and medical development.

Barnfetma - sjuksköterskans roll vid behandling/Child obesity - the nurse?s role during treatment

Obesity is one of the biggest threats to child- and adolescent health. The amount of obese children is today increasing more in Sweden than in the US. This may in a couple of years have bad consequences for the Swedish children?s quality of life. When a child suffers from obesity it is a big stress on the body and can lead to serious consequences in adulthood.

En anpassning till ett kyligare klimat? : en studie av orsaker till den förändrade synen på fornfynd i Riksantikvarieämbetets föreskrifter och allmänna råd avseende verkställigheten av 2 kap. 10?13 §§ lagen (1988:950) om kulturminnen m.m. år 2007

In the year 2007 the Swedish National Heritage Board released directions for how the contractarchaeology in Sweden should carry out their work. These directions stressed that a differentapproach to the archaeological finds should be used ? that would lead to a higher degree ofselection than before. The purpose of this essay is to find the reason why this change indirections occurred, and this is done by a study of the history of the rescue archaeology inSweden. The other purpose of this essay is to examine if the excavation strategies inarchaeological excavation reports from different times, correlates with the general guidingprinciples for the contract archaeology in Sweden of that time.There are several reasons why the change in directions occurred, but it seems as the mainreasons are practical.

Allokeringsproblematik : - En följd av IFRS 3 regler?

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

Change or die Bilden av folkbiblioteket i den nationella bibliotekspolitiken i Sverige och Danmark utifrån teorier om det postmoderna samhället.

The aim of this Masters thesis is to investigate how the image of the Public library is described in the Swedish national library politics, and compare it with the image given of the public library in the Danish national library politics. The method used for this analysis is a comparative discourse analysis of the homepages produced by the Swedish central government Regeringen and Kulturrådet and its Danish counterpart Kulturministeriet and Biblioteksstyrelsen. Theories on postmodernity have been used to analyze how the Swedish and the Danish central governments image of the Public library corresponds with a changing society and the changing behaviour of the public library users. Our analysis concludes that the traditional view of the Public library as an institution mainly concerned with literature and reading still is of great significance in the discourse of the Swedish central government. In contrast, the Danish central government presents a more postmodern view of the public library as an institution that is part of the Information- and the Knowledge society.

Hur konstrueras användare och bibliotek på svenska folkbiblioteks webbplatser ur ett webb 2.0- perspektiv?

The aim of this thesis is to find out how users and libraries are constructed at public library websites in Sweden from a web 2.0 perspective. We discuss the development of public libraries in Swedish history and the change from an system oriented perspective to a individual oriented perspective and how these perspectives correspond to needs of the library user. We also discuss the concept of web 2.0 and library 2.0. These concepts are open for different interpretations. Some writers believe that web 2.0 and library 2.0 is something radically new and that it will change the public libraries, while other writers claim that these concepts is just a marketing plan.

Att möta utmaningen - En diskursanalys av europeiska staters inställningar till utsläppsreduktioner

The European Union is a self proclaimed leader in the field of climate change and has a common target for reductions of greenhouse gas emissions. In spite of this, there are great differences between the member states capacity and dedication to the cause of implementing the Unions climate policy and reduce their emissions. The purpose of this thesis is to contribute to an understanding of how different European states construct their identity in the context of climate change mitigation. By analyzing national documents from three European states and using tools deriving from discourse analysis, I aim to illuminate differences and similarities in their rhetoric. The result is that due to the states relationship to the European Union and the United Nations, there are great similarities in the way they construct mitigation and their identity.

A Business Perspective on Reducing the Climate Impact from Tetra Paks Transportations of Goods

Title: A Business Perspective on Reducing the Climate Impact from Tetra Paks Transportations of Goods. Authors: Pär BerglundSebastian Lyngström Supervisors: Lars J Nilsson, Environmental and Energy Systems, Lund UniversityNils Månsson, Department of Business Administration, Lund University Problem Analysis: Increased awareness concerning climate change will put pressure on companies to reduce their climate impact. Problems arise when trying to reduce the impact from transportations due to companies? limited control on forwarding agents and difficulties measuring the emissions. Purpose: From a business perspective, this report will enable a reduction of the climate impact that arises from Tetra Paks transportation of goods.

Vilken framtid för den europeiska unionen? Om den europeiska integrationsprocessen. Ett europeiskt styre av folket, genom folket och för folket

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

Arbetsmodell vid förändringsarbete : Hur intern och extern kund tillfredsställelse kan bibehållas, genom ett systematisktarbetssätt före och under ett förändringsarbete i praktiken.

The purpose of this study is to develop and practically evaluate a new approach for the introduction of changes in internal and external processes in a customer front, but with the aim of maintaining or increasing customer perceived quality during insertion. A working model has been developed and is used in a qualitative research in the form of a case study carried out in a customer front, on a customer group in Telia's mobile customer service in Sweden. There is currently little research that has studied the implementation phase.The results of the study show that the designed working model works satisfactorily, but also that it can be developed more. Employees are satisfied and the sale was a positive boost, however, declined the customer experience a little bit. Employees raises questions as leader behavior, confidence in the group ahead, everyone's different circumstances and desire for the individual choice.The biggest challenge for future leaders will be to manage and lead continuous change.

Change in Working Time: The Effect on Human Resource Management

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Användaren och den elektroniska referenstjänsten

The purpose of this master?s thesis is to study an electronic reference service from a user perspective. By qualitative interviews with eight students the thesis examines their information behaviour, why and when they use the service, the user?s experiences of the service and the communication with the librarian. The users have all used the Swedish electronic reference service Fråga biblioteket ? Forskningsbibliotek.

Kulturpolitik i den svenska välfärdsstaten: en idéanalys av två propositioner

This essay is about Swedish government cultural policy.The premise is that cultural policy is a form of welfarepolicy. The welfare state has changed and this affects theconditions for the cultural policy. Welfare is funded andorganized in different parts of society, in three spheres thatcan be said to represent society as a whole. These spheresare the public sphere, the market and the civil society. Theaim is to analyze how the national cultural policy appearedin the 1970s, compared to how it appears today.

Att byta grupp : En studie om elevers och studenters perspektiv på icke självvalda grupper

The purpose of this research is to investigate the group constellation that is, what thoughts, feelings and sensations that arise when students and pupils change groups. The study will also affect students and pupils knowledge of why they should work in groups. Their perceived security will also be something that this study is looking for.The main questions of this study are:How does students and pupils experience the phenomenon of "group replacement"?What is considered to work or not work in the new group formations?The method that is used in this study is based on six qualitative interviews with students and pupils from three different levels of education. The target groups are college and high school students.

Den fysiska resebyråns framtid : En studie om de fysiska resebyråernas förändrade betydelse på resemarknaden

Purpose:  The purpose of this paper is that from the physical travel agencies perspective try to see how they perceive their future, knowing that the booking on Internet has increased.Problem: What are the prospects for future development of the physical travel agency? Has the technological development affected the physical travel agency and forced it to change its role and meaning?Method: This paper has a qualitative approach. Interviews have been made with employees on physical travel agencies to try to reach a deeper understanding and thereafter be able to give us an understanding of our problem.Conclusion: The physical travel agency has been given a new role as the employees are no longer seen as sellers but more regarded to as consultants. The travel agency has become more of an information bank than just a shop where travels are being sold. Despite this change, we believe that customers will continue to visit the physical travel agents because of the unique knowledge and services they can provide that Internet not yet can offer.

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