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2606 Uppsatser om Accounting framework - Sida 56 av 174

Pre-spawning habitat selection of subarctic brown trout (Salmo trutta L.) in the river Vindelälven, Sweden

Habitat selection of migratory brown trout at the upper reaches of River Vindelälven, wasstudied in September during the pre-spawning period. The fish migrate from down- orupriver lakes for spawning in the river and data was collected by habitat mapping andradio-telemetry. Habitat selection of fish was analysed with preference curves andstatistical modelling, using the physical variables; depth, stream velocity and streambedsubstrate. Preference curves were derived by comparing fish habitat use with their nearbyavailable environment while the statistical modelling aimed to answer three main questions.1) Do the trout have a specific preference of depth, water velocity and streambed substrate?2) Is there any difference in habitat selection between sexes? 3) Is there a shift in habitatselection over time? The preference curves indicated that trout favored water depths of 1-2m, velocity compositions characterized as glides (c.

IAS 40 - En kvantitativ studie av företags upplysningsskyldighet.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

Analys av diskursanalys i kandidatuppsatser

Purpose: The purpose of this thesis is to examine how students who also serve as writers of bachelor theses mainly utilizing the discourse analysis methodology comprehend the method of discourse analysis, and in what way the students bestow it in their research.Methodology and Material: This is a case study of the theses, which are also the text material, as it can be used examining numerous cases. Another beneficial factor is the relationship to the theoretical framework. One does not need to divorce the two institutions; instead they cooperate with each other.Results: A thoroughgoing apprehension of the Discourse Analysis is it being strongly attached to semiotics and how texts can be analyzed by the method in question to reveal institutions in our society alongside with mapping out the agency of words. In other words, language and soceiety mirror each other in a way or another...Key words: Discourse Analysis, thesis, Foucault, Fairclough, Laclau & Mouffe, language, reality, readings.

Alternativ: Om viljan att trampa ny mark

This essay revolves around the organization Mobile Art Production, MAP, and their artexhibition Street View shown on Kungsportsavenyn, Gothenburg two weeks in April 2010. Beingan alternative to traditional art institutions, MAP sets out goals for their activities and the aim ofthe essay is to examine whether the main goals of the organization were fulfilled through theexhibition. In Street View six Swedish artists participated with a total of seven artworks.The theoretical framework is formed using Arthur C. Dantos today classic essay ?The Art World?,Anne Ring Petersens definition of installation art and Nicolas Bourriauds term and bookRelational Aesthetics.

Varför bry sig? : En studie om kvinnors motiveringar till politiskt deltagande

The purpose of this study is to describe the motivations of women to participate in politics and to examine whether women feel that they are held back by something in their political participation. The questions of this study are:How do women motivate their participation in different fields in politics?Are there any obstacles that are holding women back in their political participation? Interviews have been used as the method to gather the empirical data. When applying the theoretical framework on the empirical material the main conclusion is that women tend to participate more frequently in political activities that are less time consuming and more sporadic in comparison to more traditional forms of political participation. Women are also more inclined to participate in political activities on a lower level that makes up part of their everyday life, one example of this is women?s increasing participating in political consumerism. Keywords: Politiskt deltagande, kvinnor, motivation, politik, politisk jämlikhet, politiska sfärer.

BSR Prestandaverktyg / BSR Performance tool : Prestandamätning via diagnosuttag över CAN / Performance measure via diagnostic socket over CAN

 This abstract describes the bachelor degree thesis in computer technology at Växjö University. The company BSR in Växjö has requested an application that can measure a cars performance, with attributes like acceleration times and engine power estimation. The communication between car and computer is via the USB port on the computer and the OBD-II socket on the car with the network protocol CAN, controller area network. Cars from VAG have been the primary focus group and the application has been tested on a Volkswagen Passat CC from 2009. The system is developed in the programming language C# in the environment Visual Studio with the framework .NET.

Medarbetares behov av kommunikation : Ett medarbetarperspektiv på kommunikation vid en organisationsförändring

Changes are occurring in most organizations today and due to the fact that changes often are harder to implement than they seem, it often takes much longer time to implement them than the management have planned. During an organizational change theorist claim that communication between managers and employees is one of the most important things to consider. Therefore, in this essay, our aim is to closer investigate which needs of information and communication co-workers have during a planned organizational change. To collect data, we interviewed five co-workers and one manager who works in an organization which has gone through a major change. Our theoretical framework comprises former research of organizational communication, employee?s needs of communication, change communication and theories of uncertainty during organizational change.

Rumäniens europeisering och dess effekt på romerna i Rumänien

The essay studies Romania and the Roma in the country as a minority from an Europeanization perspective.The aim of the essay is to study EU´s impact on Romania in general through Europeanization and to illustrate this Europeanization by studying the situation of the Roma in particular.The paper focuses on Romania´s Europeanization process and the Roma as a minority. It looks at how these mechanisms have affected Romania´s efforts to prohibit discrimination and to promote Roma´s rights.Heather Grabbes´s Europeanization mechanism; models, money, gate ?keeping, benchmarking and monitoring, advice and twinning is the framework for the essay. Besides this Claudio Radaelli´s definition is used because it is broad enough to cover different areasThe conclusion is that Europeanization has affected Romania in its adaption to EU membership. Romania has been affected by a top-down Europeanization process.Regarding the Roma the conclusion is that the mechanisms have pushed Romania to focus more on the Roma.

Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Social upphandling : Ett uttryck för public-private partnership?

The purpose of this thesis is to examine how social procurement can be a further development of public-private partnership. This is done with interviews and a case study of the social procurement Mitt Gröna Kvarter and its labor effort Boendebyggarna. The theoretical framework used in the thesis consists of public-private partnership and corporate social responsibility. It tries to answer the following questions:What does this social procurement mean by the concept of public-private partnership?What does this social procurement mean for the participants involved?How can social procurement be seen as a further development of public-private partnership?The thesis uses the theory development around the concepts of public-private partnership and corporate social responsibility and shows that social procurement does indeed have similarities to public-private partnership and could very well be a further development of it..

Ekonomistyrning, på liv eller död? : En kvalitativ studie om controllers användning av styrmedel inom sjukvården.

Bakgrund: Sjukvården beskrivs som oerhört komplex och genom bland annat utveckling av ny och dyr teknik, som i sin tur genererar bättre vård, gör det svårt för sjukhus att hålla sin budget. En controller har en fundamental roll i en organisations ekonomistyrning och ska med hjälp av diverse styrmedel styra och kontrollera så att verksamheten drivs mot ekonomiska mål.Syfte: Syftet med uppsatsen var att beskriva och analysera hur en controller inom sjukvården använder ekonomiska styrmedel för att nå ekonomisk måluppfyllelse samt skapa en förståelse för hur en controller hanterar balansgången mellan ekonomisk måluppfyllelse och vårdkvalité.Metod: Uppsatsen är formad med en kvalitativ forskningsdesign. En flerfallstudie har använts som forskningsstrategi där den empiriska datan är insamlad genom ostrukturerade intervjuer med anställda vid två sjukhus i Småland, länssjukhuset i Kalmar och centrallasarettet i Växjö. Det teoretiska avsnittet är byggt med data som insamlats från litteratur och vetenskapliga artiklar som varit tillgängliga via Linnéuniversitetets bibliotekskatalog.Slutsats: De resultat som framkommer av studien påvisar att en controllerns användning av styrmedel tenderar att fokusera på ekonomisk måluppfyllelse. Genom användning i större utsträckning av de styrmedel som är under utveckling finns möjligheter för controllern att även påverka vårdkvalité..

HAVECA-modellen : En metod för att fortlöpande säkra ett internt nätverk mot tredjepart

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Intern kontroll : en granskning av företagsledningens och den externa revisorns syn på intern kontroll

Informationsteknologins och revisionens utveckling bidrog till att det under 1980- och 1990-talen växte fram ett behov av att fastställa vad intern kontroll innebär. Internal Control ? Integrated Framework, lanserat år 1992 av The Committee of Sponsoring Organizations of the Treadway Commission, är det internationellt mest erkända ramverket för utformning av intern kontroll. Syftet med ramverket var att säkerställa en förbättrad bolagsstyrning efter de företagsskandaler och förtroendekriser som skakat företagsvärlden under de senaste decennierna. Svensk kod för bolagsstyrning kom i slutet av år 2004 och hade som syfte att ytterligare förbättra styrningen för svenska företag.

Talent Management : Att behålla och utveckla anställda

Title: Talent Management: Retention and development of employeesLevel: Bachelor?s Degree in Business and AdministrationAuthors: Amra Abdulic Dzankovic and Anna JaurénSupervisor: Per-Arne WikströmDate: June 2013Aim: The purpose of this study is to examine how an organization can implement talent management strategies to retain and develop their employees. We intend to increase the understanding of talent management by highlighting various strategies to retain and develop employees.Methodology: The study has been carried out with a qualitative approach through a case study in cooperation with a large organization within the public sector in Sweden. Empirical material has been collected through semi-structured interviews with all the divisional managers. An extensive analysis of literature and research connected to Talent Management and tools for retention and development has formed the basis of the theoretical framework.Result and Conclusion: The conclusions we have drawn from this study is that to succeed with Talent Management, and the strategies that are in place to retain and develop employees, there must be an integral and comprehensive approach where business strategy and vision also permeates personnel strategy.

Skolledares syn på biblioteket ? intervjuer med två rektorer och två gymnasiechefer

The purpose of this Bachelor?s thesis was to explore how principals and school administrators work to develop their school libraries. To narrow our area of study we chose to only include gymnasiums run by the municipality and conducted four semi-structured interviews with two principals and two heads of upper secondary school. We formulated two questions: (1) what perceptions of the school library and its functions can be found among our four respondents? And, (2) how do they work with developing the school library? As a theoretical framework we used Loertscher?s taxonomy of the school leader.

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