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3979 Uppsatser om Accounting by change - Sida 54 av 266

Budskap i förändring : En studie av internkommunikationen vid Sveriges Lantbruksuniversitet

This thesis tries to explore how different strategies of internal communication are used in actual situations within an organization. Specifically, the purpose is to investigate how the internal communication within the Swedish University of Agricultural Sciences (SLU) has been carried out during their work to change their organizational structure, and, how this can be understood in terms of existing theories for strategic communication. The research questions explored are:What are the chosen strategies used to communicate the changes internally?How can these strategies be understood in terms of existing theories?What are the views of the employees on the communication and what are the relations between their views, the chosen strategies and existing theories?The theoretical ground work chosen is mainly the work by Cornelissen (2008), Dalfelt (2005), Johansson (2011) and Larsson (2008). The method chosen for the empirical part of the study is semi-structured qualitative interviews.

Det trettioåriga kriget i tyska och svenska uppslagsverk 1845-2005

In this essay I compare the description of the Thirty Years? War in a number of German and Swedish encyclopedias published between 1854 and 2005. The essay is a historiographical research with focus on three areas; the description of the war background, the reason of the Swedish intervention in the war and the picture of the Swedish king Gustav II Adolf with the consequences of the war and the peace of Westphalia. I want to analyze the differences and similarities in the way the history is being told in the German and Swedish encyclopedias. The research shows a transformation from a narrative, nationalistic, partial description with focus on individuals and specific events to a more analytical and objective description with focus on structures.

Kolbalansen vid olika skötselstrategier för skogen på Tagels fastighet.

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.

Varför var det så svårt? : En flermetodsanalys av läsbarhet av nyhetsartiklar i Dagens Nyheter under 15 år

The aim of this study was to examine the readability of news articles published in the Swedish national newspaper Dagens Nyheter during the years 1999 - 2013. Our hypothesis was that the written language in newspapers is simpler today than it was 15 years ago. To measure the possible change of the written language in a quantitative study we chose to use a method to calculate the readability of 30 news articles, two from each year. We could not see any development of the language level so we chose to do a complementary qualitative study of the layout and presentation of the news articles. This secondary study showed a significant change in how news is presented throughout the years.

Undantagande av handlingar vid Skatteverkets revision

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Liberal högersväng? : En jämförande analys av folkpartiet liberalerna och Det Radikale Venstres ideologiska positionering

The aim of this paper is to empirically examine the ideological trends and positioning of the Swedish liberal party with the Danish social liberal party. This paper also aims to analyze the reasons behind the trends. By examine the development in these two Nordic liberal sisterparties, this paper contributes to our understanding of why and how party change is initiated. The paper commences with an intuitive notion that the Swedish party has in fact, made a lurch towards the right, during the past ten to fifteen years while the Danish party has retained their social-liberal position in the centre of the Danish political spectrum. The questions then asked are: can this hypothesis be verified empirically? If so, how can this phenomenon of divergence, be explained?The method used in this thesis is process-tracing and the empirical material does to a large extent rely on interviews with central agents as they are specified in the theory of each party.

Deltagande i förändring : en förklaringsmodell av motivationsfaktorer till deltagande i förändringsarbete.

Hospital Mergers have been proved to be troublesome, the most crucial ingredient is believed tobe the participation of members of the organization on all levels. When the hospital mergerbetween the hospital of Malmö and the hospital of Lund is a fact, it seems clear that knowledgeabout managing motivation is important. The knowledge could also lead to increased possibilitiesto improve support for motivation where needed at the hospital.I have through a literature review created a descriptive model of the theoretical view onmotivational factors for participation in change and their relationships. The theoretical modelwhere then tested in a empirical study in which additional data created a more true model of themotivation on participation at the hospital.The findings of the study show how the descriptive model illustrates how the twodifferent departments both work with a empowering philosophy that have built in properties thatenable the employees to gain more motivation. The model also underline the importance of thecommunication role to enlighten the employee in what, where, when and why the change takesplace.

Attac! En analys av diskurskampen mellan media och den sociala rörelsen Attac

In today's society social movement are dependent on media as a channel to com-municate their political message and their discourse. Media is an arena for dis-courses but at the same time, along with Attac, one of the actors who struggle to be part of the dominant discourse of the society. This struggle is uneven due to media and the relationship is to some content hegemonic.Attac Sweden was constituted in January 2001 and got an enormous amount of attention in media. But after the riots during the Göteborg European Council in June 2001, that Attac was partly blamed for, the attention in media has faded out. This paper shows that the images of Attac in media hasn?t been favouring the movement, especially during and after the meeting in Gothenburg.

Ideella organisationer - självständiga samhällsaktörer eller kommunens förlängda arm? : En studie om homogeniseringstryck och kontroll

This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

Vindkraftsacceptans i olika etableringsfaser. En jämförelse av acceptansnivån i tre områden inom Mariestads kommun

The purpose of this paper is to contribute to a deeper understanding about the acceptance of wind power. Our basic assumption is that local conditions are important and can explain how the acceptance of change at different stages of establishment. The main purpose is to see if there are differences in the acceptance of wind power in different stages, and examine the factors that influence acceptance. That includes how people in three different areas of study estimates that they value their environment and how it is affected by wind turbines. The project was conducted interdisciplinary geo-targeted and consists of three parts.

Nyanländas etablering på arbetsmarknaden : En studie om det sociala nätverkets betydelse för att hitta ett arbete

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

En analys av sa?ljklimatet i komplexa business-to-business relationer : En utredande nula?gesanalys i kontrast till Insight Selling

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

Pragmatisk mjukvarutestning : Hur kan agila metoder implementeras i ett pågående utvecklingsprojekt?

There are several ways of conducting software testing where some may include users and others may include personnel whose work task is to execute test on systems. Although most developers and project managers understand the point of testing the system, it is not always being done and the most common reason is that there is no time for it. However, this is a false assumption as it may instead cause some bugs in the system that would not have been there in the first place if tests had been there to prevent bugs in the code.My purpose for this thesis was to find suggestions for changes in the development process in an ongoing project used by Acino and Svenska Försäkringsfabriken in order to increase the quality of the system used. In this thesis, I have approached the purpose by pursuing a case study of the two companies through observation and interviews. By doing this I acquired the relevant information to make suggestions for change.

Konsumenters Kontantanvändande : Varför använder konsumenter kontanter som betalningsmedel?

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Öppenhet i redovisning

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

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