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4405 Uppsatser om Accounting of health - Sida 25 av 294

Individen kommer inte långt själv för ensam är man ingenting : En studie om arbetsmiljöns påverkan på hälsan

The purpose of this thesis is to achieve a greater understanding of how the social workers at the family unit in one of Stockholm municipalities comprehend the work environment at the workplace. Our aim is also to find out how the work environment can affect the health of the social workers in the form of their wellbeing and comfort at the workplace. In order to answer our purpose we conducted interviews of all social workers at the family unit in one of Stockholm municipalities that describe how they experience the work-environment in the workplace and how it influences their health.  We have analyzed the interview material in a thematic analysis based on three theoretical perspectives; SOC, claim ? control - support and Human relations. We have also coupled the interview material to the background chapter in this thesis that describes how a good working environment should be structured.  The chosen method characterizes an abductive process.

From Value to Growth Stocks: A Financial Ratio Analysis

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

Private Equity-bolags styrning av portföljbolag; En fallstudie av värderingsmodellens översättning till olika organisationsnivåer.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

Hur goodwillnedskrivningar och det redovisade värdet av goodwill påverkas av individuella faktorer hos den verkställande direktören samt ekonomichefen

Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Business Process Outsourcing : En studie av företag i Jämtlands län

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Friskvårdsprogram : Ett medarbetarperspektiv på hälsa, motivation och lärande

Due to an increasing amount of people being put on a sick-list the issue of work health has come to receive a lot more attention. To confront the problem, different varieties of keep-fit measures have been launched in the workplace. A prime example of such a measure can be found at Centralsjukhuset Kristianstad, which this survey is investigating. The primary goal of this study is to investigate the use of the Keep-fit measures program and to identify what motivates the employees to utilize this program. Further we would like to investigate if the program, through motivation and learning, generates improvement and retention of the individuals? health.

Landstingens sjukvård som en del i den svenska modellen : Exemplet Värmlands landsting 1945-1955

After World War II a rapid expansion of the Swedish health care took place. Theexpansion was realised chiefly as a development of the hospitals and was bothproduced and financed mainly within the public sector. The financing consisted to ahigh degree of government grants from the state to the county councils.During the period for this examination (1945-1955) the public responsibility for thehealth care was expanded. This was expressed in the publicly financed system forhealth insurance and the cut down in the charges that the patients had to pay for thehospital care. These changes led to some discussions on the national level but reformscould on the whole, with exception for the suggested reform of the open health care,be implemented.This case-study performed on the county council in Värmland shows that the degreeof consensus was enhanced on the regional level.

Unga mäns upplevelse av psykisk hälsa

Investigations concerning adolescent mental health shows a negative development. Many pre-vious studies have focused on young women's mental health. Therefore, the aim of this study was to investigate young men's (17-19 years) experience of their mental health. Qualitative interviews were used as a method. The participants were six young men who all go to high school in a major municipality in the county of Gävleborg.

Fysisk aktivitet på recept- individens upplevelse : Intervjustudie

Qvarfordt, K (2014). Physical activity on prescription, the individual experience. Thesisin Public Health. School of Health and Work, University of Gävle.In order to increase physical activity and to create a better health licensed staff mayprescribe physical activity to patients. The purpose of this paper is to find out how fiveindividuals experienced getting Physical activity on Prescription, FaR ®.

Nedskrivning av goodwill - en skyldighet eller möjlighet?

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Livspusslet. En studie om stress och hälsa hos vårdpersonal

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

Biljardproblem

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

Redovisningsinformations användbarhet: redovisning av goodwill enligt IFRS

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

Föräldrars upplevelse av vårdmiljön på en barn och ungdomsavdelning

Background: The parent has a natural presence in today?s child health care and hospital treatment. The transition from home to a care institution has an impact on the parent. Previous research shows that over time the conditions and the parent?s role in child and youth health care have changed extensively.

Adoptivfamiljer : "Födelsemeddelande" från socialtjänst till barnavårdscentral

Child health care in Sweden is today automatically informed of newborns in the district and itis therefore natural for the maternal and child health nurses to contact and invite the new family to the child welfare clinic. So far the social services in the studied county have not reported new adoptive families to the child welfare clinics; instead the families have to contact the clinic themselves. The aim of this study was to investigate how social services inform the child welfare clinics of new adoptive families. The aim was also to investigate how and when the maternal and child health nurse thinks that contact should be established and what information/knowledge she feels a need of in contact with new adoptive families. The study has a qualitative design and interviews have been conducted with social workers, a representative of an adoption agency and maternal and child health nurses working in child welfare clinics.

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