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4405 Uppsatser om Accounting of health - Sida 23 av 294
Standardisering av hälsoekonomiska utvärderingar i en innovativrik bransch : En studie om standardiseringsproblematiken kring ett nytt område inom den medicintekniska branschen
Background: Health economic evaluations are becoming an increasingly important means of analysing which care alternative resource utilisation is the most cost effective. It is a new topic in the medical device industry that causes much uncertainty and unstructured use of the actors involved.Study questions: Why is it difficult to develop, implement and disseminate this standardized health economic evaluation models in medical technology? Is there a possibility to standardize health economic evaluations within the medical device industry?Purpose: The purpose of this study is to investigate the standardization issues for health economic evaluations within the medical device industry.Method: A qualitative approach was used in the form of interviews with five actors that are active or have a connection to the medical device industry. The data collection consists of journals, reports, Internet searches and literature among other things.Conclusion: It is possible to standardize, but with certain restrictions such as the county council's budget, influence of industry-specific factors, lack of knowledge and the important interaction between actors..
Synen på den kroppsliga hälsan : En intervjustudie med patienter i metadonbehandling
Aim and Problem statement The study aimed to investigate views on physical health amongst patients in methadone maintenance program, which is a subject little explored. Previous studies suggest that methadone patients are at risk developing illnesses related to the metabolic syndrome and an unhealthy lifestyle. Methadone also has side effects such as weight gain and irregular levels of glucose. Method This qualitive study included seven interviews with patients in the methadone maintenance program in Uppsala. Qualitive content analyses were performed Findings Content anlyses gave the theme: The view on physical health is a stuggle after normality were ambivalence of lifestyle changes and alienation causes instability in helath.
En studie av rörelsen mot en processorienterad sjukvårdsorganisation - eller hur man får upp strutsar ur sanden
Health care costs in relation to GDP are escalating all over Europe and the Swedish health care industry is not an exception. Between 30 and 50 percent of resources used in health care are considered waste, in the sense that they don't contribute to increased health. This illustrates the big need for hospitals to become more efficient which is why many hospitals today are trying to move towards a process-oriented organization. This paper therefore aims to identify the elements necessary for this type of organizational change, the barriers encountered when moving from a functional to process oriented hospital as well as how to overcome them. The case study was conducted at Karolinska Universitetssjukhuset and shows the importance of not just transmitting a sense of urgency but also communicating that the upcoming change is long term.
Har analytikernas roll på aktiemarknaden blivit mindre relevant: En studie av analytikernas påverkan på aktiers avkastning
The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.
Revisionens betydelse vid kreditprövning : Påverkan ur kreditgivares perspektiv.
Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.
Kommunikation, Motivation & Relationer : En kvalitativ studie om enhetschefers erfarenheter av ledarskapets inverkan pa? ha?lsan bland ansta?llda
The aim of this study is to understand first line managers experiences of the impact leadership have on the health of employees. The study focuses on leadership behaviours and actions, experienced by first line managers working in elderly care, with either positive or negative outcomes on the employees health. To answer the purpose of the study a qualitative method was used and the data was collected through seven individual interviews. The analyse was conducted using theories of transformational, transactional and laissez-faire leadership. To enable a broader dimension to the study the concept of health-promotion leadership was also used in the analysis.
Etik för revisorer : Den etiska resonemangsförmågan hos studenter
In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.
Likvärdig bedömning? : Så tolkar idrottslärarna värdeorden "till viss del", "relativt väl" och "väl" utifrån kunskapskraven i Lgr 11
The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.
Ni börjar väl dagen med morgonuppvärmning?! En Fenomenologisk studie om de anställdas upplevelse av friskvården på NCC Construction Sverige AB.
The aim of this study was to get a deeper understanding of how employees at NCC Construction Sverige AB experience health promotion activities. The purpose was to identify and uncover the process of meaning constitution concerning health promotion within each subjective individual. To achieve this deeper understanding the participants were asked to answer a carefully formulated phenomenological question in a self-report. The received reports where analysed according to the method of Meaning Constitution Analysis. The result showed that both office workers and construction workers exclusively refer health promotion to bodily functions even though there where some differences in type of activity they focused.
Projektredovisningssystem : En utvärdering av TimeEase hos SABO AB
Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.
Motivation till motion och upprätthållande av motionsvanor, en studie kring hälsoprojekten på Albany International
The specified purpose was, based on gender, age and type of employment, study the employees motivation to participate in health projects and their reason to maintain exercise habits after the termination of the health projects. Exercise frequency was studied in relation to the other background variables. A revised version of the questionnaire Motivation for Maintenance of Exercise Habits (Josefsson, 2005) was distributed at Albany International, Halmstad. The most frequent cause to exercise was ?enhance my condition?.
Motion och sömnkvalitet hos äldre personer i en kommun i sydöstra Sverige
Background: The population of the world is getting older and in the year of
2020, 1.2 billion people will be 60 years or older. A common health complaint
affecting the quality of life in elderly persons are sleep difficulties.
Physical activity is claimed to improve sleep quality and the maintenance of a
normal circadian rhythm. Several studies have shown positive effects of
physical activity on sleep quality, still the evidence of physical activity as
sleep-promoter is insufficient. Aim: The aim of this study was to investigate
associations between physical activities and sleep quality in persons ?60 years
of age.
Upplevelser av att arbeta med djur på daglig verksamhet : En kvalitativ intervjustudie bland personer med funktionsnedsättning
The central part in all public health work is health promotion and disease preventing actions among the population. Since all public health work includes the whole population, the work has to embrace disabled people as well. Within the disability policies, participation and equality are important goals, which illustrate the importance of a job. In previous studies the positive effects of animal have been detected among persons with disabilities, by better balance, better mobility, larger social network, new knowledge and most of all happiness. The aim of this study was to investigate how people with disabilities experience their health when they are working with animal husbandry at daily activities.
Klassificering och värdering av finansiella instrument : Ett tillförlitlighetsperspektiv
During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.
Upplevelser av hälsa och lärande relaterat till organisatoriskt förändringsarbete : En intervjustudie med sjuk- och undersköterskor.
Work and health are strongly connected because people spend the most part of their adult life in a workplace. The work environment influences the fellow co-workers experience of health and learning in different ways. Accordingly the organizations influence has by doing so, created a great significance to fellow co-workers experiences. Organizational changes often create turbulence within an organization and are often experienced negatively by the fellow-co-workers even if it will give positive effects later. The aim of this study was to illuminate nurses- and assistant nurses experiences of health and learning related to organizational changes.