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3979 Uppsatser om Accounting by change - Sida 57 av 266

Kan den svenska avkastningskurvan användas som indikator för den svenska inflationen?

Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.

USA och FN- samarbete eller konflikt

AbstractUniversity of Växjö, School of Social SciencesCourse: PO 5363, Political Science 41-60Title: US and UN, cooperation or conflict?Author: Charlotta BjuvlingSupervisor: Lennart BergfeldtDate: Autumn 2007The international society changed a great deal after the end of the cold war. It gave the United Nations a new oppertunity to act after the deadlock during the war, and it gave the United States a new hegemone role in the world politics. The aim of this paper is to investigate wheter the United States foreign policy action have been accordence to a realistic way of thinking since the end of the cold war. I will do this with the help of my research questions:? Have the United States followed the guidelines of the United Nations in their foreign policy?? Are there signs that show of a change, either towards more or less cooperation between United Nations and the United States?To answer these questions I will use the theories realism and Hedley Bulls concepts of fairness and his ideas of an international system in his book ?An Anarchical Society?.

Revisionspliktens avskaffande : vilka faktorer påverkar företagens val av revision

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.

Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

"Zlatanfenomenet" : En interkulturell studie om individualisters socialisering inom lagidrotten och skolans idrottsämne.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

"En väg in" : En socialpsykologisk studie om de anställdas upplevelser kring organisationsförändringen "En väg in"

Syftet med studien är att utifrån ett socialpsykologiskt- och relationellt perspektiv, skapa en djupare förståelse och förklaring för hur medarbetarna på kundservice "En väg in" i Varbergs kommun upplevt denna organisationsförändring. Urvalet bestod av sex medarbetare och två personer ur ledningsgruppen. En kvalitativ metod med semistrukturerade intervjuer har använts, samt en hermeneutisk ansats. För att analyseraoch tolka det empiriska materialet har tidigare forskning och vetenskapliga artiklar valts ut, samt teorierna Jacobsens (2013) förändringsledarskap och motstånd, Maslows behovstrappa (Aronsson m.fl. 2012), Herzbergs tvåfaktorsteori (Aronsson m.fl.

Att göra nya val - om nätverkets delaktighet i ungdomars väg ut ur ett missbruk

 The aim of this study was to examine how young people, who have been treated for their misuse and/or to learn to handle a parent's misuse, portrayed the network's implication in their wishes about improving their lives, to make new choices. The network included members of nuclear family, relatives, important persons at school/work and friends. The ?professional network? (therapists and social workers) also became a part in the young people's life during a period. The main issues of this study concerned differences in their experiences of the young persons´ network relationships in before, during and after completed treatment.

Bokstavskunskap i förskoleklass : En studie om pedagogers arbete med bokstäver i förskoleklassen inför skolstarten

Title: Festivalernas Intåg ? Korröfestivalen- en bordunstämmas resa genom festivaliseringenThe Korrö festival- The establishment of a Swedish Folk Music Festival.This thesis describes how folk music festivals have been escalating during the past few and how they have influenced Swedish folk music. To reach my results I have been studying one festival in particular which is the Korrö Folk Music Festival. This event started in the mid-eighties as a small happening that attracted almost exclusively musicians that were a part of the bordooon movement. The bordoon movement gathered a couple of days in the summer at what they called the ?Korrö bordunstämma? to build instruments and play folk music.

Stakeholderperspektivet och utestängandet av det politiska: Om stakeholderperspektivets begränsade möjligheter att förändra miljöpolitiken

In contemporary global environmental governance stakeholding, as a means for defining legitimate participants in democratic decision-making, has become of great importance. In this essay I deploy the concept of ?the stakeholder perspective? to denote arguments that all stakeholders ? defined as carriers of particular interests ? should be able to participate in political decision-making affecting their interests. The purpose of the essay is to analyze the stakeholder perspective's potential to change environmental politics. Departing from the philosophy of Heidegger, I develop a theoretical approach that separate the concept of the political from that of politics.

Samverkansprocessen : Att skapa värden genom kunskapsbildning

Abstract; Finding needs of knowledge are important for universities but also for operation in the surrounding area. Teacher, student and other organization have to make efforts to create opportunities to develop knowledge. Without cooperate/ cooperation they can loose possibilities to develop valuable knowledge. How do the organization see upon meanings of the procedures of cooperation? How do they work with and for cooperation? What role should the universities play in the development of knowledge in todays community of change? The aim of this study is to create an understanding for the meaning of cooperation procedure by developing knowledge and how it might bring value.My interest in this is to find the means of procedure of cooperation and to create understanding.

Jag har ropat så högt jag förmått, jag har upphävt såväl stridsrop som bönerop

Lucie Lagerbielke (1865-1931) is a fairly unknown writer who lived and worked in Stockholm. All her life she was writing with a strong aim to tell her truth and she had an aspiration to change the world for the better.  Her main points of views in her authorship were; oneness, the power of love, a belief in a supreme purpose to be served, religious mysticism and the interest in understanding and to prove the transcendent on a scientific basis. In my discussion I relate to Rita Felski and her expression the popular sublime, a term she applies to illustrate a sublime way of writing that was common in women popular fiction in the late nineteenth-century. This romantic literature with escapist tendencies was popular among the ordinary readers but very seldom met with success with the professional critics.Focus in this BA thesis is the spiritual Lagerbielke and in what way she wants to change the society. I have analyzed two of her novels, Daniel- ett lifsöde and En sällsam upplefvelse with intention to examine how she used her novels to plead for her cause.By making such an analysis I come to the conclusion that both her novels have the purpose to emphasize her philosophy of life.

Metod för beslutsstöd vid formulering och uppföljning av en kommuns klimatmål : fallstudie Uppsala kommun

The purpose of this study is to create a method that can be used to produce decisionsupport data for the climate goals of a municipality. The method should be able to demonstrate the potential for reducing energy use and greenhouse gas emissions for measures aimed at the stationary energy system in the municipality. It will be used to make longterm projections of energy use and greenhouse gas emissions in order to be able to demonstrate the ability to reach climate goals. The aim was also to test the method's applicability by using the municipality of Uppsala and the Uppsala climate protocol project in a case study. Uppsala climate protocol is a project consisting of participants from business, government and organizations that voluntarily want to commit to reducing their carbon footprint by reducing their energy use and thus work to achieve the municipality's overall climate goal. Public reporting of energy use and climate impact has been studied in order to examine the nature of indicators and accounting figures that are commonly used in the field and how long-term forecasts are formulated. In connection to this, the type and sources for the kind of data needed was also examined.

"Zlatanfenomenet" : "Only God can judge me" : En interkulturell studie om individualisters socialisering inom lagidrotten och skolans idrottsämne.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

Förändringsprocess i ett fastighetsbolag under utförsäljning : En fallstudie på chefskapet i Vasakronan Uppsala

 Vasakronan AB är ett statligt ägt fastighetsföretag som regeringen planerar att sälja ut. Med denna typ av organisationsförändring så kan oro och stress bland de anställda förekomma. I och med detta så kan ett motstånd till förändringen uppstå. Motstånd kan leda till ett misslyckande av förändringsarbetet. Stress och oro gör de anställda mindre arbetsföra och istället för att genomföra det dagliga arbetet så lägger de energi på spekulationer om framtiden.

Från apparat till App : Public service i ett förändrat medielandskap

This Bachelor thesis is a qualitative study of the public debate regarding the role of Public service in the media converged society today. The purpose of this thesis is to examine how the public debate, that is the Swedish Public service television and people with broad representative knowledge about Public service, motivates a change of the function of the Swedish Public service television.Our issues are: What does the public debate say about the function of Swedish Public  service television in our society today and how is a change motivated in this debate? How does the public debate look upon today´s media convergence and the fragmentation of the audience which, according to Denis McQuail, is a consequence of this?The method of this thesis is a qualitative analysis and we have analyzed ten opinion articles and Swedish Public service television magazine ?DittSvt?. The theoretical background was obtained from Henry Jenkins and Håkan Hvitfelts theories and thoughts about mediaconvergence. We have supplemented this with Denis McQuails theory regarding the fragmentation of the audience.In this thesis, we see that the public debate is a lot about diversity in Swedish Public service television programming and that the democratic base is still very important.

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