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2606 Uppsatser om Accounting framework - Sida 15 av 174
På vilka sätt kan stakeholders påverka EU? : En jämförelse av stakeholders påverkan på EU:s GMO policy och på ramdirektivet för vatten
How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldn´t have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.
PR-branschen. Branschen som inte kan marknadsföra sig själv? : En studie om hur PR-byråer marknadsför sig genom relationsmarknadsföring
Title: PR-industry: The industry that cannot promote themselves? ? A thesis of how PR-agencies use relationship marketing to promote themselves.Authors: Julia Edvardsson & Jennie JonassonAdvisor: Navid GhannadLevel: Bachelor thesis in Marketing, (15 ECTS), Spring 2012Keywords: Public Relations, Relationship Marketing, Relation, Interaction and NetworkPurpose: The purpose of this thesis is to bring a better understanding for Public Relations and for how the PR-agencies promote themselves. The thesis will explore the following questions:? How do the PR-agencies uses relationship marketing to reach out with their knowledge to their potential customers?? Are the any differences between their promotions when it comes to the agencies orientation?Theoretical framework: The chapter begins with a definition of Public Relations. After that a framework of Relationship Marketing theory is made with headlines as relations, interaction and networking.Method: A qualitative research method, with a deductive approach, has been implemented.
Vägen mot Lean Accounting : En mogen stig?
This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.
Testdriven utveckling för mobila applikationer/Android
Android is one of the leading software platforms for the new generation of smartphones. The market for applications is growing rapidly. So to be able to compete with such large competition the applications need a solid and stable development methodology. Therefore have we created an application based on a test-driven development, to investigate if the methodology was applicable on the Android platform. The conclusion is that Android?s suitability for test-driven development is dependent on the application that is being developed and if difficulties concerning the testing framework can be avoided.
Arbetslöshetens bestämningsfaktorer i ekonomisk-historisk belysning - En analys av lönebildning, totalfaktorproduktivitet och löneutrymme under perioden 1911-1960.
This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.
Styrelseledamöters skadeståndsskyldighet gentemot bolaget : En analys av nuvarande reglering
This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.
Doko ga omoroi nen! Analys av Manzai diskurs på japanska
Manzai (??) is a Japanese comedy style similar to stand-up comedy but done by two people in the form of a dialogue. One is the Boke ?Funny man? and the other the Tsukkomi ?Straight man?. This work examines how manzai discourse is structured to create comedy by using the framework postulated by Abe (2006).
Synliggörandet av personalen i årsredovisningen : En studie på organisationer som är certifierade av Investors in People
This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.
Lean control. What's it all about? En undersökning av kontrollmekanismer vid lean.
Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.
handel med utsläppsrätter : en del av lösningen på koldioxidproblematiken?
In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .
Goodwill Accounting : Analyserat utifrån olika teoretiska perspektiv
Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.
Det viktiga mötet: En studie av intern interaktion i företagsinkubatorer
Entrepreneurship is considered essential for the Swedish economy, as well as globally. Accordingly,massive efforts are put into creating environments that successfully can support new ventures. The business incubator is a prominent part of these efforts and is important especially for the knowledge shared within its internal network. The aim of this study is to further explore how different activitieswithin the incubator can influence the interaction, and thereby the construction of social capital,among the incubatees. Using a qualitative case study of three incubators, and the framework of theincubator model, it is concluded that three distinguishing components within the framework influence the interaction, namely infrastructure, mediation and business support.
Golanhöjderna, den strategiska betydelsen 1967-1973
The topic of this essay is the strategic importance of the Golan Heights during the period 1967-1973, specifically targeting the following questions;- Why were the heights strategically important?- What are the gains of either of the states in controlling the Golan Heights?A theoretical framework based on Jerker Widén´s and Jan Ångström´s Militärteorins grunder (The fundamentals in Military Theory) and its chapter regarding the strategic context will be used as an analytical framework.The framework has been applied on the specific conditions of the Golan Heights during a given and limited period of time; stretching from 1967 to 1973, however, the study will not deal with the war of attrition in 1970 as the impact on the Golan Heights and the surrounding geographical strategically important area was limited if at all. The two wars waged during this particular time are used in an attempt to give a somewhat objective picture of the strategic importance of the area.The conclusions are that the importance of the Golan heights during the selected period was significant as the Golan Heights provided a ?strategic lock? both ways and provides a favourable area to deploy artillery, intelligence and surveillance sensors..
Hållbarhetsredovisning inom de statligt ägda bolagen
In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.
IMPLEMENTERING AV HÄLSOBOKSLUT : en studie om hur fyra fallföretag hanterat hindrande faktorer
Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..