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3979 Uppsatser om Accounting by change - Sida 62 av 266

Matematik i ämnet matlagning : Hur förändra elevernas attityd till matematik på Restaurang- & Livsmedelsprogrammet

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

Publika private equity-bolags påverkan på styrningen av sina portföljföretag. En fallstudie av styrmekanismernas utveckling under ägarperioden.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Intern kontroll : Inom mindre grossistföretag

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Avgörande faktorer vid affärsutbyten med Polen : en flerfallsstudie inom miljösektorn

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

A Long Day?s Journey into Night ? examining the Swedish model, present and future

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

ISLAM PÅ NÄTET - Ett svenskt muslimskt cyberlandskap i förändring

This study is based on the discussion of the rapid development and use of the Internet and its role in transforming the religious landscape. More specifically it focuses on the Swedish Muslim cyber landscape and how this has changed over the passed twelve years. Göran Larrsons study Svenska cybermuslimska miljöer i början av det 21 århundradet (Swedish Cybermuslim Enviroments in the start of the Twentyfirst Century) from 2001, is being used as a starting and reference point. The general purpose of this essay is to study religious change online. The specific aim is to investigate if and in that case, how and why the Swedish cyber-Islamic landscape has changed and developed in the last twelve years.The questions to be answered in this study are:- What Muslim actors (groups, individuals and organizations) are represented on Swedish web pages in 2013?- Have the Swedish Muslim cyber landscape changed with respect to the number of web pages, content and actors since 2001, and can these changes be understood and analyzed with the help of existing research on religion and new media and Islam and Muslims in Sweden?The result of this essay shows that there has been a dramatic change regarding the activity in the Swedish Muslim cyber landscape.

Demokrati i förändring : En studie om hur synen på demokrati har förändrats i samhällskunskapsläroböcker över tid

AbstractIn the paper, democracy's development and change are studied in Swedish textbooks related to social science. The study?s starting point is that the picture of democracy provided to students has changed over time. The study aims to see how the view on democracy has altered in Swedish textbooks in social science. In order to examine this, I have studied seven textbooks, from 1945 to 2006, in social science.

Stödsamtal hos skolkuratorn i gymnasieskolan : En studie ur elevperspektiv

This qualitative study is about the individual supportive conversation with the school welfare officer in upper secondary school. The main aim of the study was to find out what the pupils get out of a series of conversations with the school welfare officer and what it means for the pupils that the welfare officer belongs to the school organization. Six qualitative interviews were held with pupils who had conversation contact with the school welfare officer during their time at upper secondary school.I found that these pupils and welfare officers were oriented towards change and solutions. I found that the most important thing for the pupils was to achieve a good and trusting relationship with the welfare officer. After this the pupil starts a process of change in cooperation with the welfare officer, with the aim that the pupil should be happy and satisfied with the current life situation.

Revisorn - granskare eller konsult? : En undersökning av tjänster från en revisor efterrevisionspliktens avskaffande

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Statens järnvägar - en fallstudie om värdering av fordon i statlig ägo

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

Frivilliga organisationers betydelse för välfärden : En studie av projektet God Livsmiljö i Uppsala kommun

In the beginning of the nineties there was a change in how the voluntary sector was perceived, and the significance of their work became reevaluated and more acknowledged. As a result, this sector gained a new and higher interest. The changes and downsizing in the welfare state with economic crises, due to political cutback, made the politicians look fore new solutions. One solution is to encourage cooperation between the public sector and the voluntary sector in order to handle the different needs of individuals.Uppsala community and the voluntary sector are working closely together within a project called ?God Livsmiljö?.

Att göra stad. Om demokrati och deltagande i det offentliga rummet

Malmö has often been described as a segregated city, with relatively low democratic participation and high poverty and alienation. Behind this kind of statements we often find a material reality, with unequal distribution of assets and potentials that needs to be taken into consideration for political action. At the same time this categorisation of people into different groups can take stigmatising effects and result in increased inequality.I find the theoretical basis for my thesis in Lefebvre?s writings on ?the right to the city?, that shortly means that all inhabitants of a city have the right to take active part in the constantly ongoing process of producing and reproducing the city ? on all levels, from a hands-on everyday life level to a more abstract political level.With an interdisciplinary approach, where the right to the city is discussed in relation to citizenship, presence, representation and public space, I try to understand the connections between democracy, participation, justice and equality. These discussions are then applied to examples from Malmö; both publically initiated projects and individual physical markings in the city.

Det svenska jordbrukets framtid :

The Common Agricultural Policy the European union´s common agreement about the agriculture financial support. A major change is about to take place in the next 3 years. This reform affects the first 15 members as well as the 10 new members in CAP2. This study contains a future of how agriculture will look like in Sweden in 10 years. The study is mainly based on interviews with key-persons3 in Sweden. The first part describes the CAP-reform in theory, the second part the interviews and the last is a conclusion of the material. The future will see larger farm units.

Optik och ljus eller varför himlen är blå : En studie om genus och flickors intresse för teknik

The purpose of these studies is to see how the reception and education of non-Swedish speaking newcomers are organized in a small county, and what you can do to improve this process to achieve a better and quicker integration into the Swedish language and society. To do this, interviews have been performed with four headmasters and different categories of teachers representing all schools in the actual county.In the result it was clear that both headmasters as teachers saw a need to change   and improve reception to provide consistent but flexible support. The headmasters wanted to create written instructions to assure equivalence between the different schools. The majority of teachers wanted to change the current system whereby some pupils, based on their origins, were placed in a preparatory class to learn the language whilst others were placed directly into a Swedish class. All teachers also thought that the help the non-Swedish speaking newcomers were offered was insufficient.The conclusion is that the county must decide and create instructions according to Skolverket?s recommendations and it also ought to offer all pupils the possibility of learning the basis of the language in a preparatory class.

Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

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