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2606 Uppsatser om Accounting framework - Sida 30 av 174

Förra säsongen, hur gjorde vi då? : en studie om hur ett säsongsbaserat företag tar tillvara på anställdas kunskap och blir en lärande organisation

The purpose of this study is to describe if and how a seasonal based company named SkiStar, learns through the exchange of experience and knowledge. We have analyzed gathered qualitative and empirical data to explore this subject. We conducted three semi-structured group interviews with employees from the SkiStarshop division. They described their routines and procedures in SkiStarshop. The collected data was processed and analyzed through our theoretical framework.

Evaluation of creditability and risk minimisation : The effect of accounting for intangibles

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Pedagogiskt arbete på folkbibliotek. En hermeneutisk studie av Biblioteksbladet under trettiotalet, sextiotalet och nittiotalet.

The aim of this masters thesis is to examine how the educational work of the Swedish public library was regarded in the Swedish library journal Biblioteksbladet at three different periods of the twentieth century, i.e. the thirties, the sixties and the nineties. Using a theoretical framework from the field of professionalization and a methodological framework of hermeneutics, it is shown that the educational work of the thirties can be described as having a focus on free learning whereas the educational work of the sixties can be described as having a focus on public utility. The educational work of the nineties focuses on the information seeking process of the user. It is noted that this development during the century can be understood as a shift of the cognitive authority of the public librarians.

I jakt på tillämpning : Om F.O.V. Fabrics möjligheter att understödja kommersialiseringen av algbatteriforskning

The purpose of this essay is to explore the actor network of a high technology company in the textile industry called F.O.V. Fabrics. The background for doing this is a recent project, which we choose to call the Salt & Paper Battery Group, aiming to commercialize a newly discovered technology ? a battery based on cellulose from an alga. We start by examining a range of network theories in order to eventually shape a framework of our own.

Kunden i centrum : att nyttja potentialen i den interna förmedlingen av kunder

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

Bokprat: en traditionell arbetsmetod med stora utvecklingsmöjligheter för barnbibliotekarier?

Children's library's primary task is to encourage children to read. Promoted readingleads to increased reading skills. A common method for this purpose is booktalk. This studyaims to examine how children?s librarians work with booktalk aimed towards children andhow it can be developed as a working method to support the library's reading promotionactivities.

Big Bath Accounting - "Att rensa ladan och sätta ribban"

Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

Kunskapso?verfo?ring inom franchisena?tverk : En studie av utveckling och o?verfo?ring av kunskap inom franchisena?tverk

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

Sjuksköterskans förhållningssätt i vården till patienter som genomgår inducerad abort : En litteraturstudie

Theoretical framework: The Theory of Human Caring by Jean Watson was used as a theoretical framework.Aim: The aim of this literature review was to describe the attitude of nursing patients who go through an induced abortion, from a nurse perspective.Method: This literature review is based on a sample of nine qualitative and quantitative studies, collected in the databases Cinahl, PubMed and PsycInfo. The qualities of the studies were assessed through modified templates. Analysis of the results from the studies was inspired of a content analysis.Findings: The nurses experienced their work as meaningful since they give support to the patient. The nurses felt that their work was justified when the decision to have an abortion was well thought through and they felt respect towards the patient when they were aware of the patient?s circumstances.

Ekosystemansatsen på landskapsnivå

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.

Omsorgspersonals kunskaper och inställning till de boendes munvård

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

Företagens minskade intresse för humankapitalsredovisning

Företagens personal är idag en stor resurs, i många företag en av de största, men kan trots detta inte tas upp som en tillgång enligt dagens redovisningsstandards. Det finns idag många olika normgivande organ men det är FASB (Financial Accounting Standards Board) som har sammanställt de tre kriterier som en resurs måste uppfylla för att tillgodoräknas som en tillgång i företagens redovisningar. De tre kriterierna är: att resursen skall förväntas innebära ekonomiska fördelar för företaget i framtiden, den skall kontrolleras av företaget samt att den skall ha uppkommit som en följd av en inträffad händelse. Ett av problemen med humankapitalsredovisning idag ligger i att företagen inte anses kontrollera personalen på ett sådant sätt som FASB kräver. Detta kriterium brister i och med att personalen kan gå hem när arbetsdagen är slut eller säga upp sig när det så vill.Företagen kan idag synliggöra sitt humana kapital genom en tilläggsnot eller som ett supplement till de traditionella årsredovisningarna.

Utvärdering av enhetstestning för Palasso

The market-leading wage and PA-.system for the Swedish public sector Palasso is developed in Karlstad. In order to achieve the highest quality of code , the developing team behind Palasso has been conducting extensive testing. Testing is done to ensure that the software does what it should do. However, the testing has been done at a high level. In order to continue to evolve, the group that develops Palasso has started to look at the new development methods that have become popular in the computer industry in recent years.

Ge och ta : En studie om hur e-handelsföretag använder sig av lojalitetsprogram

Purpose                           The purpose of this study is to create an understanding of how e-commerce companies use loyalty programs in order to retain their customers and to increase its consumption, and compare this with customer perceptions of loyalty and learn what makes them loyal. Theoretical framework      The theoretical framework starts with definitions of loyalty and customer loyalty. Further, it discusses what a loyalty program is, how rewards today and in the future affect the consumers, and other promotion offers that are commonly used. The theory also discusses how previous points work in e-commerce. Method                                                    To take advantage of the companies? point of view and at the same the customers? perspective, the survey is based on a combination of a qualitative and quantitative study. In the study, two companies in the fashion industry were interviewed and 391 respondents participated. Empirical study                 In the empirical study the interviews with the two e-commerce companies are first presented, which revolves around their use of loyalty program.

Metodval i projekteringsfasen : Bostadshus Ljusbojen 1

This major project in Building Engineering has its focus on inquiring into what methods has been used in the planning process of the residential buildingLjusbojen 1. This project has been conducted in cooperation with Kadesjös Ingenjörsbyrå AB, an engineering contractor firm which also acts as the property developer. Initially several different general methods for planning residential buildings have been presented. After the methods from the process of building Ljusbojen 1 has been analyzed compared to the general methods presented in part 1. This shows what the determining factors are during the planning process; factors such as cost, quality, time management, know-how and environmental issues.

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