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3979 Uppsatser om Accounting by change - Sida 55 av 266

Norge - finansieringen av den åldrande befolkningen

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

The Determinants and Impacts of Executive Stock Options

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

Omvårdnad av självmordsnära patienter inom psykiatrin - En kvalitativ intervjuundersökning utifrån ett sjuksköterskeperspektiv

Suicide and attempted suicide frequently occur in society today and represent a major public health problem. In inpatient psychiatric care the nurse have a central role when caring for suicidal patients. Few systematic studies exists that address the nurse?s practical work with these patients. The purpose of this study was therefore to describe the nursing care of suicidal patients as it was perceived by registered clinical expert nurses.

Elmontörernas syn på elsäkerhet : En studie om att öka elsäkerheten i Telge Nät AB

In today?s society, safety in a workplace is an important factor to any organization. Focus on improving the working conditions by making them safer through technology is taking us into a time where we rely on technology to keep us safe. How well developed the technology may be, it is still not enough to keep us entirely from harm. Human error will always be a factor in the human interaction with a workplace.

Den dolda kompetensen : en longitudinell undersökning mellan åren 2007 - 2009  av fem gotländska småföretag

In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions:? What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies?? What can simplify or enable human resource development and knowledge transference within smaller sized companies?? Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development?The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company.

Att förändra sig själv

Syftet med den här litteraturstudien är att undersöka vilka inre faktorer som påverkar och söka presentera en teoretisk modell av förändring av jaget. De frågeställningar som besvaras är ?Vilka faktorer påverkar en individs förmåga att förändra sig själv med hänsyn till utveckling och personlighet? ? och ?Hur går en individ tillväga för att, på egen hand, förändra jaget??. Att utvecklas innebär att klara av nya situationer, även om det inte är självklart vilka situationer individen ställs inför. Utveckling sker genom aktivitet, en individ gör något och genom att se resultatet av handlingen skaffar sig han eller hon nya kunskaper som individen sedan kan använda i nya situationer.

Opportunities for improved environmental sustainability of a wine producer in South Africa : natural resource management and climate change adaptation and mitigation

South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.

- Jag är den jag var då - det är förutsättningarna som har förändrats? - en postkolonial feministisk studie utav invandrarkvinnors berättelser om identitetskonstruktion och förändring

Postcolonial feminist theory says that ones identity is constructed by severalfactor, not only gender but even culture, ethnicity and class imbedded in the socialcontext. This paper examines what happens to women's identities if the socialcontext changes. Does an identity shift occur? By interviewing five women fromBosnia-Herzegovina I try to understand the affects migration has on women?sidentity. Postcolonial feminist theory says that our identities are constantlychanging, as their constructing factors.

Specialpedagogens vardag : vision och verklighet

In this essay I follow the traditions of the continental didactics and use phenomenology and hermeneutics to examine how I, as a Special Educational Needs teacher, can develop my skills in making teachers adopt a more inclusive approach. The teachers and I have often got different agendas; I seek to change the teaching in order to fit the students, whereas the teachers wish for me to help the students manage the prevailing teaching practice. Traditionally this has been a task for the remedial teachers. In Sweden there is a difference, however a lack of clarity formally as well as practically, in the definition of these two professions, which indeed makes my assignment ever so challenging. One of the tools I have often applied is to plan and teach together with the teachers, to function as a role model.

Dokumentation med ipad : Barnet som subjekt eller objekt?

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

Yttre gestaltning för upplevelse inifrån

The report aims to show how outdoor environments have been shaped with the purpose of experiencing them from the inside of buildings, through an overview perspective. Two Danish gardens are used as examples. One is the Baroque garden in the garden of Frederiksborg castle in Hillerød. The Baroque garden is thus a part of a larger garden. The second garden is the Charlotte Garden, a relatively newly constructed garden within a housing complex in Østerbro in Copenhagen. Both gardens are analyzed on the basis of visual expression and structure. In the report, it is also discussed how the contemporary society have evoked the different ways of shaping the gardens.

"Ett arbete som aldrig kommer att sluta" : Mellanchefers upplevelser av det systematiska arbetsmiljöarbetet

Work environment has been an important part of the Swedish working life for a long time and with the help of the Working Environment Law the work environment is mandatory. The purpose of this study was to gain a deeper insight into how the system of middle managers systematic work environment looks like. The question was: How do six middle managers perceive and deal with systematic work environment? A qualitative study was conducted with six middle managers from a global company. During the analysis, there were three main themes to be recognized (cooperation and support facilitates the work environment, problem with the systematic work and difficulties with staff) and six sub themes.

Vad förklarar variationer i frivillig information?

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Vision Nollenergihus : Energiförsörjning av passivhus med sol- och vindenergi

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

Nya PBL- vad hände sen? : En fallstudie kring den reviderade lagens påverkan på det kommunala planarbetet med fokus på klimataspekten

The purpose of this paper is to examine how the revised Planning and Building Act (SFS 2010:900) have influenced the comprehensive planning in Swedish municipalities. A focus is directed at examining how the new law regulates a greater consideration to climate aspects and the what consequences this results in regarding the implementation of the law in Swedish municipalities comprehensive plans.The paper is a case study, containing both quantitative and qualitative methods. The case study is based on three municipal comprehensive plans. Based on quantitative material three municipalities have been selected to constitute the sample of this study. These municipalities are A?lvsbyn, Sollentuna and Olofstro?m.

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