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3984 Uppsatser om Accounting by change - Sida 59 av 266

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.

Kultursponsring och kulturfinansiering: en undersökning av diskursiv förändring i fyra statliga kulturpolitiska dokument.

The aim of this Masters thesis is to examine the view of funding and sponsorship of culture within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards funding and sponsorship of culture by comparing the discourse of cultural policy in the 1970s with the discourse of cultural policy in the 1990s. The theoretical and methological starting point is Ernesto Laclaus and Chantal Mouffes discourse theory. Another theoretical starting point is Danish cultural policy reasearcher Dorte Skot-Hansens theories of the development of cultural policy in the Nordic countries, and Norman Faircloughs, of critical discourse analysis, theory of the marketization of discourse. Four governmental cultural policy documents, two from the 1970s and two from the 1990s, are analysed through a model loosely based on Laclaus and Mouffes idea of nodalpoints and elements constituting a discourse.

Mellan normal och avvikande : En litteraturstudie om vuxna personer med Aspergers syndrom.

?Between normal and abnormal? is a qualitative literature study about adults with Aspergers syndrom. The study aims to understand how a person with Asperger syndrome understand himself. The study is built around two issues. These are; how does a person with Aspergers syndrom describe himself and how does the diagnos influence the self-image.

Kvinnors kroppsuppfattning i samband med bröstcancerbehandling : En litteraturstudie

Background                      There are different types of treatments for breast cancer, and these may be of surgical and non-surgical art. These treatments produce different side effects that can cause both physical and mental harm to the woman. The breast cancer can change the women's body image and relationships to their families. The women manage their lives in different ways depending on which culture they belong to. Aim                                    The aim of the study was to elucidate women?s experience of her body and the altered body in relation to breast cancer treatment.Method                              The method used was a literature review based on scientifically articles to overview the field of breast cancer.

Warden i Israel : En studie av Wardens tillämpning i Israels luftkrig 2006-2009

Den amerikanske luftmaktsteoretikern John A Warden III har skrivit ett flertal artiklar och böcker om vad han anser är det bästa sättet att använda luftmakt. Warden förordar luftmaktens offensiva natur och eftersträvar ett snabbt, för egen del, fördelaktigt slut på en konflikt. Warden har bl.a. liknat fienden vid ett system, där han menar att strävan skall ligga i att slå ut fiendens ledarskikt vilket får tillföljd att dess vilja till strid upphör.I detta arbete ges en sammanfattning av, enligt författaren, centrala delar av Wardens teorier. Sammanfattningen mynnar ut i tre stycken parametrar som kommer att utgöra Wardens teorier i detta arbete.

Kv. Grillen 6 i Sandviken : Förslag till verksamhet för

Rotskärsskolan is located in Skutskär, Älvkarleby municipality and the school conducted today consists of lower secondary. The school was built in the early 1960s and contains three buildings. Today there is a great need for reconstruction of Rotskärsskolan, when the premises are worn out and not suitable for today's education. It must therefore be a phased change involving all the school buildings, starting in the winter of 2008/2009.Our degree project involves one of these buildings, called house F. This building will, by a recent decision, be adjusted for classes from preschool up to grade five, special school and leisure activities when some of the municipality's schools will consolidate.

Forsknings- och utvecklingskostnader : Definition och anskaffningsvärde ur ett skatterättsligt perspektiv.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

Customer Relationship Management : En studie om hur företag arbetar med CRM och orsaker till misslyckade implementeringsförsök

In relation to the paradigm shift that took place between the marketing mix and relationship marketing, and the emergence of information technology in the 90:s, the Customer Relationship Management (CRM) has become a frequently used concept in marketing. Most definitions and approaches have been generated from previous studies, but the concept is still criticized for the number of failed implementation attempts. Along a discussion of the area has an elaborate theoretical foundation remained as the foundation for the study development and utilized in all the sections of the study. The study, with help from Gartner's eight building blocks of CRM, focus on how Swedish medium and large companies work with CRM, and if this is an indicator of the number of failed implementation attempts. The survey consists of two approaches, qualitative and quantitative, to provide both depth and generalizability of the study.

Strategi för utvecklande av reglerbudata

This Master Thesis discusses the development of bids for regulation power with consideration of change of discharge. The study was initiated by Vattenfall PD and is a limited part of a substantial development project at the same division. The background of the project is the new demands from SvK, which among other things includes more detailed regulation bids. As from the 1st of November 2008, the regulation bids are supposed to be calculated regarding each specific regulation object, something that is defined by SvK. These new demands changes Vattenfall?s conditions and will increase the need for detailed knowledge about available regulation power and costs for regulation.In this study a strategy for regulation bids was developed.

SPUTNIK -En kvantitativ studie om anhörigas uppfattning av verksamheten Sputnik

ABSTRACTThe aim for this study is to examine how relatives to children who participated/participate in Youth and family team Sputnik-group, oriented towards support groups for children of substance abusing parents, perceive the work done by the organization. On the basis of this aim three questions were formulated: do the relatives perceive a change in the communication with the child as an effect of the child?s participation in Sputnik?s activities, do the relatives perceive a change in their relationship with the child as an effect of the child?s participation in Sputnik?s activities, do the relatives think that their awareness of substance abuse have changed following the child?s participation in Sputnik?s activities. Previous research, Mead?s perspective, the concept of ?groups? and support groups for children, were used to interpret the results.

Europeisering och politisk integration av nationella politiska partier : En studie av Vänsterpartiets och Miljöpartiets utveckling i synen på det europeiska samarbetet 1987-2010

This paper examines if European integration has had an impact on national political parties by looking at the stances of the Swedish Green Party and the Left Party on the issue of the European Community and the European Union over time. With the development of the European Community and the European Union, national political parties face the challenge of an emerging political arena. European integration research has recently become more involved with what is called europeanization and political integration within the member states them self, this paper aims to provide further leverage to the thesis that national political actors undergo some degree of europeanization and are politically integrated in the EU, by examining manifestos of two historically eurosceptic Swedish political parties. The theoretical framework provided by neo-functional integration theory as well as europeanization is used to examine the empirical material in order to see if the political parties at the focal point of this study can be said to have undergone a change in political policy regarding the EC and EU, both in quantity and content. The analysis show that indeed both parties has undergone a change and what might be considered a europeanization, considering that the presence of the EU as a political issue seem to have risen in prominence and importance in the examined manifestos.

Utveckling av en HBV/PULS-model med sammanfogade markfuktighets- och responsrutiner

Soil properties affect the chemical composition of soil water. When studying transport of chemical substances through a basin, it is therefore important to know from which soil layer the main part of the runoff is generated. The aim of this study is to develop an HBV/PULSE model with merged soil moisture and response routines, which generates good approximations of groundwater levels. It should be possible to extend the model to simulate transport of substances and take into account which soil layer the groundwater level is currently in. The hydrological version of HBV/PULSE is used since there is no need to account for pH or alcalinity at this stage.

Från miljövård till hållbart samhällsbyggande - Förändringar i den Svenska miljöpolitiska diskursen under perioden 1987 - 2005

The aim of this thesis is to study discursive change in the Swedish environmental political discourse between 1987-2005. The text of three Swedish budget propositions are analysed for this purpose.The results from the analysis are related to a few relevant theoretical perspectives that hold partly different views on what constitutes ?sustainable development? and ?ecological modernization?. Through these theories the thesis continues the discussion around the two central but somewhat blurry terms sustainable development and ecological modernization. The aim of this discussion is to conclude whether the discursive change in Swedish environmental politics can be said to go more in the direction of sustainable development or ecological modernization, or if elements of both perspectives can be found.The analysis shows that the Swedish environmental discourse has come to include more and more political fields such as general welfare politics, during the period.

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