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3979 Uppsatser om Accounting by change - Sida 58 av 266

Jätteuttrar och deras beteende när de tilldelas musslor i hägn

The giant otter (Pteronura brasiliensis) is listed as an endangered species and scientific litterature concerning its biology and behaviour is scarce. The current study observed a group of three giant otters in a Swedish zoo. First the otters normal behaviour was recorded. Then the aim of the study was to see if the otters behaviour changed when given blue mussels (Mytilus edulis). Furthermore the aim was to see if the otters displayed any tool-using behaviour when given mussels.

Identiteter i landskapet : relationen mellan människor och platser

What can make us identify ourselves with places? Why do we feel stronger for certain environments? Is it possible to change the identity and how can we do it? What exactly is building identity on a site, what elements it is safest to hang on to when the wind of change is blowing? In this paper, I?m going to discuss the subject identity in different ways and from different angles. Important questions I have had, has been how to analyze a site and what is the importance of identity and the possibility of changing it?The first part of the paper aims to provide an introduction to the concept of identity. I'm giving a short explanation of what identity is and how places relate to identity.

Förbättrad informationshantering genom ett utvecklat rumsfunktionsprogram

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

Värdefullt förfall : om ruiner i förändring

This essay deals with ruins from the perspective of their cultural values ??and the impact of add-ons, protective add-ons and caring actions affect these values. The issues in the essay are; What are the cultural values of a ruin?  How have ruins been used?  How are ruins treated today?Initially the definition of the concept ?ruin? is discussed, what is a ruin? A building has an architectural biography: the creation, destruction, change and the decay. The concept of ruin is considered to be a state of this decay, rather than a dead building.

Lojalitet och representation - Svenska statsrådsrollens tolkningsdilemman

The appointing of Swedish governmental officials has gone through a dramatic change the last nine years. The tradition of officials appointed due to their political experience has been traded against the appointing of experts. In this study I ask questions about this new way of appointing representatives effects how these officials interpret their role. An official that who has never been in the party before appointed, obviously cannot consider the principal of party. With the theoretical approach of normative representation theory (representational style) I perform case studies that shows some change.

Skolsköterskors användning av MI-metoden

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

Skolskötersors användning av MI-metoden

AbstractMI stands for Motivational Interviewing, the Swedish translation of MI is Motiverande Samtal. Adolescence is a period in life when challenges are encountered and pivotal choices are being made. It is during this period adolescents form their lifestyle, which have an impact for their health for the rest of their life. MI has shown to be an effective and appropriate method for school nurses within school health care, to utilize in approaching by adolescents with risk behavior. This is because it gives adolescence to take responsibility and empowers them to make decisions regarding lifestyle-changes.

Grundskollärare och psykosocial (o)hälsa : En kvalitativ fallstudie om relationen mellan arbetsliv och privatliv

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.

SAS EuroBonus ? Tillgång eller skuld?: En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Musikbranschen : Från demo till upplevelse

Purpose: The purpose of this study has been to identify different actors and processes in music recording. We find this interesting since there have been a lot of changes in the music industry over the last years. Our ambition has been to point out different actors and their roles during the advent of recorded music, and identify different features and processes in the creation of music today and in the future. To fulfill our purpose we have had the following research question: What characterize, in a future perspective, the gathered process during the creation of recorded music from idea to delivery and experience?Method: We have used a qualitative approach for this study and we have conducted seven interviews with persons from different areas of the Music Industry and radio.

Vart bör Kiribati, Tuvalu och Marshallöarnas befolkningar ta vägen? : En normativ analys inom ämnet för klimatförändringarnas utmaningar

The effects of anthropogenic climate change are becoming more and more visible as being highlighted by scientists, politicians and media. The causes of droughts, floods, melting ice caps and rising sea levels can all partially be traced back to human activities. In this study, I examine where the future climate refugees of Kiribati, Tuvalu and the Marshall Islands should go when inhabitants of these low lying island nations are forced to leave their disappearing territories due to sea level rise. By using a normative method of analysis i egentlig mening, arguments deriving from certain values will be presented to confront the problem. These values originate from Edward A.

Metod för beslutsstöd vid formulering och uppföljning av en kommuns klimatmål : Fallstudie Uppsalakommun

The purpose of this study is to create a method that can be used to produce decision supportdata 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 long term 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.

Framtidens bibliotek? : Dieselverkstadens bibliotek AB

With background in the acknowledgement of the current period of major change in the characteristics of traditional Swedish foreign policy, considering the membership in the European Union, as well as the new contextual scenarios that Sweden has been situated in after the end of the cold war, this thesis aims at scrutinizing the Swedish Foreign Policy from 1991 to 2010. The purpose of the thesis is further to localize continuity and change in the ideas which Sweden has explicitly stated in its foreign policy. Based on the theory of institutionalism, the thesis also aims to bring forward plausible explanations built on the main empirical findings. This has been done by identifying different types of goals and means within realism and liberalism as well as categorizing each theory within three ideal types.The chosen research method has been a qualitative text analysis with focus on an ideational analysis. The material on which the descriptive analysis is based upon is constituted by the annual statements of government policy in parliamentary debates on foreign affairs.The results of the thesis show that the ideas that are related to solidarity, consensus and active foreign policy are constant through the period of examination.

Digitaliseringens förändring av bokbranschen

This is a bachelor thesis, written at the business studies institute, Uppsala Unviersity, exploring how digitalization has affected the Swedish book industry. This is done by studying how the introduction of the e-book has changed the way the publishers work and what problems and opportunities arise with the new way to publish and consume books. The technology optimists, that existed around the turn of the millennium, when the e-book came, made predictions along the lines of the physical book having ceased to exist within five to ten years. But the physical paper books do very much still exist, so haven?t the change happened as predicted? The purpose of this thesis is as follows: How has introduction of the e-book affected the relationship between the Swedish publishers and the book as a whole? This means that we consider the book as a concept, as a resource or product, and study how a change in this product affect publishers.The theoretical framework used is basically classical network theory.

Det redovisade resultatets värderelevans - före och efter IFRS

This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

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