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1150 Uppsatser om Accounting principles - Sida 36 av 77

SAB-systemets utveckling 1985-1997

The aim of this Master's thesis is to compare the 6th and the 7th editions of the classification scheme of the Swedish classification system (SAB) to reveal which principles are used concerning the development of this system during the period 1985-1997. Guiding questions are: What kind of changes has been conducted? How do these changes relate to development of other general classification schemes and to theories concerning revision work? The results of the analysis show that possibilities to use synthesis have increased by an extension of use of geographic and chronological subdivisions. The classification scheme has also been easier to use by elimination of parallel subdivisions and regularization of the scheme. To maintain stability revision is performed on selected subclasses.

Interorganisatoriska relationer : Hur ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin sett utifrån 3 underleverantörers perspektiv

Då det inom fordonsindustrin blivit vanligare med allianser och samgåenden har jag i denna studie valt att undersöka interorganisatoriska relationer. Jag har valt att undersöka hur olika ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin. Då leverantörerna inom fordonsindustrin har fått ett större ansvar valde jag att undersöka ekonomistyrningsmetoderna utifrån leverantörers perspektiv. Ekonomistyrningsmetoderna som jag undersökt är target costing, open book accounting och information som underlag i ekonomistyrningen. De olika ekonomistyrningsmetoderna kan karakteriseras av antingen dominans eller ömsesidighet, därför blev det också intressant att undersöka vilka tecken på dominans och ömsesidighet som fanns.

CSRD och det offentliga : En analys av svenska kommuners anammande av CSRD

The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

Hitta rätt - utveckling av navigationsstöd

Detta arbete har utförts i samarbete med företaget Compute och fokuserar på att utveckla navigationsstöd för webbportaler med bokningssystem. Arbetet har delats upp i tre specifika mål: (1) integrera Information Foraging Theory (IFT) och Graphical User Interface principles (GUI-principer) genom att applicera dessa vid utvecklng av navigation för webbportaler med bokningssystem (2) konkretisera hur navigering kan förbättras på en webbportal med bokningssystem, utifrån ovanstående teroier och (3) arbetet skall resultera i en lista med rekommendationer som kan tillämpas vid utveckling av navigation. För att kunna  integrera IFT och GUI-principer har dessa i kombination med en teroertisk studie tillämpats vid prototyping. Prototyperna användes som verktyg för att konkretisera hur navigationen kunde förbättras på portalen. Prototyperna utvärderades och resulterade i en lista med rekommendationer.

Europeisering av nationell bilateral diplomati mellan EU-stater : - en beskrivande fallstudie av Italiens och Sveriges bilaterala diplomatiska förbindelser via ambassaderna

This study aims at examine if an Europeanization is affecting the bilateral diplomatic relation between Sweden and Italy as managed by the national embassies. The questions asked to pursue the aim are; how the bilateral diplomatic work is managed between the countries, are there any signs of Europeanization within this relation or is it still contingent on intergovernmental principles? In this study an analytical model is created and used to analyze how the bilateral diplomacy between Italy and Sweden is managed through the embassies. The discussion on top ?down Europeanization by Tanja Börzel is central to the development of the analytical model.

Energieffektivisering i offentliga byggnader : Jämförelse i elanvändning för ventilation med olika luftflödesstyrsystem

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

Syntes och struktur i SAB förr och nu: En studie av avdelningen för språkvetenskap genom den första, den fjärde och den sjunde upplagan

The aim of this masters thesis is to examine the synthesis and the structure of the main class for linguistics F in the Swedish classification system SAB. We want to find out whether F has developed towards a more faceted structure or not. Our theoretical perspective is based on fundamental principles for modern classification. To carry out our investigation the first, the fourth and the seventh edition of SAB is analysed and compared. The results of our study show that the main class F has become more faceted and therefore the possibilities to use synthesis have increased.

Konst Kräver Offer : En analys av Nathalia Edenmonts konstnärskap i ljuset av Pierre Bourdieus kulturteori

Nathalia Edenmont is a controversial and uncompromising photo artist who has caused the whole world to rage over her obscene photographs. In this thesis I have researched Edenmonts artistry with help of the sociologist Pierre Bourdieus field analysis. By using Bourdieus's different field concepts I have researched Edenmonts artistic career by concepts such as habitus, consecration and different principles.The starting point of this research has been that Nathalia Edenmont is in the autonomous artistic field. I give examples of images that have been highly debated and I have collected information of how Edenmont sees her own images and her artistry. In this thesis I show amongst other things an example with Edenmonts photograph of dead rabbits with Elizabethan hair styling, cut up mice that work like finger puppets and children who are bound up in wire.Nathalia Edenmont autonomous artistry is deeply rooted in her background and the environment in which she was raised.

Vilka behov av mertjänster har Areals fastighetsköpare?

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Övergångsprocessen till IAS/IFRS i svenska dotterbolag till EU-noterade företag

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

Heteronormativ fantasy? En queerteoretisk analys av sex fantasyromaner

The aim of this Master?s thesis is to examine how six fantasynovels reflects or breaks the heteronormativity in society bylooking at how gender roles and sexuality are described.The theoretical framework is based on Judith Butler's theoryabout the heterosexual matrix which requires two separategenders and a compulsory heterosexuality and YvonneHirdman's two principles about dichotomy and hierarchy.The method used was idea analysis where dimensions basedon the theoretical framework were constructed. Thesedimensions were: behaviour, tasks, relationships and roles.The result shows that all of the books both breaks andreflects the society's values on gender and sexuality. Thereare some stereotypes present, for example that intuition isassociated with femininity and physical strength withmasculinity. However, the books also offer characters ofboth sexes that break the gender stereotypes, such asstrong women and emotional men.

Konsumenters uppfattning av hållbarhetsredovisningar i livsmedelsbranschen

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

I Kölvattnet av IFRS 2: En Studie av Optioner som Incitament till VD i Svenska Börsbolag

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Do prey-animals in zoos need predators?

Today is one of the goals with zoos to conserve endangered species and some animals may also become reintroduced. But behaviours can change in generations of captive animals because of environments that differ from the wild. Animals must then be prepared before being reintroduced and predator training enhances the animal?s chance to survive in the wild. When training animals to avoid predators it is often necessary to use frightening stimuli.

Demokratin blir till - Ungdomars demokratiföreställningar och skolans roll

This study is about youths, democracy and school. It seeks to describe and problemize the school's role in the democratic society. Firstly, using Social Representations Theory, 44 upper secondary shool pupils? representations, or conceptions, of democracy are described and discussed. These representations are then analyzed in relation to the school's role in the democratic society, as it is described by different researchers.The results show that many of the youths have a rather simplistic and abstract view of democracy, describing it only in terms of general principles and the main features of the representative democracy, such as voting in national elections.

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