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2606 Uppsatser om Accounting framework - Sida 66 av 174

Flygplatsen och informationens livscykel : En komparativ studie mellan Småland Airport och kandidatprogrammet i biblioteks- och informationsvetenskap vid Linnéuniversitetet

Växjö is a medium-sized town situated in the centre of the county Småland in Sweden with a good infrastructure and logistics and with a university that encourages cooperation with private and public companies. It is in this town that our case study of Småland Airport will take place. The aim of this study is to examine in which way the program of Library and Information Science at the Linnaeus University in Växjö offers knowledge that can be relevant for the staff at the airport in Växjö - Småland Airport. Using Wilsons model as our theoretical framework we examine how these two align with each other and by using a matrix that we ourselves elaborated in our analysis, we provide a clear picture of how the comparability two places comparability is represented. The result shows that there are compatible aspects to the Småland Aiports needs and what the program of Library and Information Science has to offer.

Mellan bildning och erfarenhet : en studie av litteratusyner i Svenskläraren mellan 1985-2012

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

Det moderna biblioteket: Om biblioteks marknadsföring i sociala medier

The aim of this thesis is to investigate how libraries market themselves in social media and why they do it. I have studied a certain public library?s process of introducing social media into its marketing mix, the preparations for this process and the effects of these marketing methods.The theoretical framework for this thesis is based on relationship marketing, a theory which focuses on relationships, networks and interaction. My main method has been semi-structured interviews with a librarian at the relevant library, with the manager of the library and with the head of the municipality?s department of communication.The results of my studies show that marketing on social media is a positive and important thing for libraries.

Klientinflytande vid fastighetsvärdering

The aim of this study was to examine young adult cannabis users? attitudes towards cannabis and their perception of the normalization of cannabis. The purpose was also to explore how their views of cannabis correspond with norms regarding cannabis. This study is based on interviews with five young adult cannabis users. The theoretical framework is based on Parker?s normalization thesis, Goffman?s notion of stigma, Becker?s definition of outsiders and the definition of social identity developed by Stone.

Controllers och affärssystem - En surveyundersökning på sju svenska stora företag

Syfte: Syftet är att beskriva hur controllers i svenska stora företag i olikabranscher uppfattar affärssystemet och dess påverkan på verksamhetenoch hur de använder och påverkas av affärssystemet för arbete medekonomistyrning.Teoretisk referensram: Vi använder oss av två delar i teorin. Den ena handlar om affärssystem,integrering, implementering, ledningskontroll i systemet och system förekonomistyrningen. Den andra delen tar upp litteratur och forskningkring controllers, controllers och ekonomistyrningen, skillnader mellanbusiness och accounting controllers, controllers utvecklingen i sambandmed IT och den nya controllerrollen.Metod: Vi har använt oss av en kvalitativ forskningsmetod, surveyundersökning,med åtta controllers på sju svenska stora företag i olika branscher.Angreppssättet i uppsatsen är det deduktiva, då vi har utgått från redanexisterande teorier och forskning för att utarbeta intervjufrågorna iuppsatsen. Intervjuerna som vi har genomfört är våra primära källor somhar gett resultat till empirin som senare har analyserats ochavslutningsvis lett till våra slutsatser.Empiri: Vår empiri är det resultat som vi har fått som baseras på åtta personligadjupintervjuer med controllers. Det finns en spridning blandrespondenterna eftersom de har olika lång arbetslivserfarenhet och olikapositioner inom sina företag: från business controller till CFO.Slutsatser: Angående vår första frågeställning i uppsatsen om hur svenskacontrollers uppfattar affärssystemet och dess påverkan på verksamhetenfann vi som våra slutsatser att de anser att affärssystems integrering intefungerar, att affärssystemet styr affären och att det brister i redskap förledningskontroll och strategiarbete.

Från Rio via Kyoto, till Marrakech. Hur har rättviseproblematiken tolkats i anpassningsdiskussionerna?

Global climate change is one of the greatest challenges in our history. As the average temperature is rising due to anthropogenic emissions, impacts such as floods, droughts and hurricanes, affect the lives of millions of people. Though the least developed countries are least responsible for emissions, they are the worst affected. This thesis focuses on environmental justice in the adaptation discourse. By outlining the adaptation discourse from the United Framework Convention on Climate Change principles, to the Marrakesh Accords, via the Kyotoprotocol my ambition is to analyse how environmental justice has been interpreted in relation to the adaptation discourse.

Styrelsesammansättningens påverkan på revisorsarvodet

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

Den trådlösa massan - svärmbeteende och kollektiv handling

This essay seeks to analyze the consequences of modern information and communication technology for collective action within the framework of social movements. With references to the protests in Seattle 1999, the essay argues that the emergence of distributed collective action is closely related to the use of technology, for example cell phones and Internet. This distributed collective action can be characterized by its decentralized and self-organizing features, forming a global pattern emerging from local interactions. Whereas contemporary theories of collective action can be ´stretched´ to fit these aspects, they lack analytical tools to describe and analyze such systems. Further, their rejection of classical crowd theory is problematic, since it contains valuable insights.

Bokbussens roll för sina användare, Studie i en mindre kommun i Sverige

The purpose of this Bachelor thesis is to investigate which rolesthe mobile library has to its users in a small community in Sweden.To reach this purpose I have focused on the following two researchquestions:? Which are the different functions, social, cultural, educational orinformation-based, that the mobile library offers its users andwhich of these are used in reality?? What purposes are there for the mobile library and how it is usedby it?s visitors?To answer these questions I have interviewed four users of amobile library and I have held e-mail interviews with librarians incharge of a mobile library as well as the head of the department ofculture and peoples health in the community. As a base for myanalyse I have also used a pilot study which I performed earlier inthe spring of 2011.My theoretical framework is based on the model of the publiclibrary?s different roles made by Marianne Andersson and DorteSkot-Hansen.The result of this study show?s that a mobile library isn?t verydifferent from a permanently located public library. The fourdifferent functions all exist, wholly or partly, in the mobile library..

Outsourcing av Redovisningsfunktionen

Syfte: Syftet med detta examensarbete är att genom en jämförelse mellan det köpande och det säljande företaget belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrikt. Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod och ett hermeneutisk synsätt. Detta eftersom vi har gjort några intervjuer och inga data har samlats in som kan göras mätbara. Vår intervjumetod var ostrukturerad då de intervjuade fick chansen att styra hur intervjuerna artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga. Då syftet med examensarbetet gick ut på att belysa vilka faktorer som kan bidra till att outsourcing av redovisningsfunktionen blir framgångsrik. Resultat & Slutsats: Under uppsatsens gång har vi kommit fram till att vi anser att företag borde outsourca sin redovisningsfunktion, då företag ska göra det de är bäst på.

En lindans med balans? Vad styr kommuners sätt att redovisa pensionsåtaganden?

Den första januari 1998 trädde en ny lag ikraft, Lag (1997:614) om kommunal redovisning. Lagen stadgar att pensioner intjänade före 1998 skall redovisas som ansvarsförbindelse medan de som intjänats efter 1997 skall skuldföras. Det finns idag kommuner som, trots lagstiftningen, redovisar även det som intjänats före 1998 som skuld eller avsättning. Det leder oss in på uppsatsens syfte som är att kartlägga hur och förklara varför kommuner redovisar och hanterar pensionsförpliktelser på skilda sätt.Positive Accounting Theory (PAT), Downs teori samt Institutionell teori (IT) ligger till grund för de hypoteser som arbetats fram. PAT och Downs teori bygger på tanken att människor i första hand ser till sin egen nytta och maximerar egen välfärd.

Försäkringskassans förnyelsearbete : en studie av organisatoriskt lärande vid förändringsarbete

The Swedish government corporation Försäkringskassan is currently undergoing large organizational changes. Modifications are made regarding the national insurance system and work procedures. In this study we have investigated the procedures of change with the aim of identifying which pedagogical processes in work procedures that enables organizational learning. Furthermore, the study aimed at gaining insight of how the work procedures enable organizational learning in a learning organization. We have utilized case study tradition to examine specific occurrences in their natural environment to thereby understand the matter of investigation.

Röd Glöd : Granaternas betydelse under yngre järnålder med fokus på Gamla Uppsala

During an excavation at Old Uppsala 571 raw garnets was found. In comparison with similar fragments from other sites in Sweden my aim was to prove a completely domestic production of garnets for cloisonné work. I have chosen to look at the archaeological sites of Old Uppsala, Valsta, Slöinge and Paviken and more closely at the material from Old Uppsala and Valsta. My theoretical framework has been to look at the garnets own agency in the contemporary society.Garnet cloisonné was a popular jewellery form during the Merovingian period on the continent although it came to an end in the early 7th century. It was during this time in Scandinavia a new sort of garnet, technique and paste was introduced and the garnet cloisonné was profoundly used for the gear of the elite and ritual objects.

Ekonomistyrning i primärvården - En jämförelse mellan privata och offentliga utförare

The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

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.

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