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1150 Uppsatser om Accounting principles - Sida 54 av 77
Att tillämpa eller inte? : Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar
Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.
Hälsobokslut : En studie av tre landsting
Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med hälsobokslutet är att företagen ska bli mer medvetna om den hälsostatus som råder på arbetsplatsen och utifrån det genomföra hälsorelaterade åtgärder.Syftet är att beskriva två olika hälsobokslutsmodeller och sedan jämföra tre genomförda hälsobokslut sinsemellan samt med modellerna. Syftet är även att klarlägga implementeringsarbetet och utröna om hälsoboksluten lett till några effekter i landstingen.För att få en förståelse för begreppet hälsobokslut och kunna besvara uppsatsens syfte används den kvalitativa metoden.
Riskhantering av kritiska infrastrukturtjänster : En studie av Apotekens Service ur ett HRO-perspektiv
Risk management has become a key ingredient for businesses all over the world. High Reliability Organizations (HRO) has distinguished themselves as experts in this area. By continuously focusing on improving their ability to manage risks they?ve been able to successfully avoid catastrophes in environments where normal accidents can be expected due to complexity and risk factors.The aim of the thesis is to improve the risk management at Apotekens Service by applying theories from HRO and safety culture. In July 2009, following the re-regulation of the Swedish pharmacy market, Apotekens Service AB was appointed national pharmacy infrastructure supplier for the Swedish health care system.
Folkbiblioteket är demokratins grundpelare: Dagspressens debatt med anledning av moderaternas Kulturen 2.0
This master?s thesis attends to a debate in the Swedish daily press concerning the public library which arose after the Swedish Moderate Party?s publication of their cultural political document Kulturen 2.0. This document contains a number of standpoints, of which three directly concern the public library: charges on book loans, libraries on contract and politically balanced purchase policy. In all, 28 articles are examined by means of an idea and ideological analysis. The purpose is to find out what is behind the conflicts surrounding attitudes about the public library's mission and activity in an era of needs for change.
Miljö som konkurrensmedel: intervjuer med fem småföretag och två revisorer
Det växande intresset för miljöfrågor har ökat kraven på företagen. Intressenterna kräver att företagen kan hantera miljöfrågorna på ett tillfredsställande sätt. Att införa ett miljöledningssystem är ett sätt att arbeta med miljöfrågorna. För att kommunicera ut miljöarbetet används företagets miljöredovisning. Under 1990-talet har intresset för miljöredovisning ökat kraftigt men är i mångt och mycket fortfarande ett storföretagsfenomen.
Digital Signage - Infokiosk; Utforma för uppmärksamhet och interaktion
The purpose of this thesis is to investigate how Digital Signage systems such as public info kiosks can be designed to better fulfill its main use; to enlighten, encourage and influence the public with information. The challenges presented from earlier studies shows that the public interests and goals, together with proper and relevant content displayed in info kiosks have impact on the attention the public have towards public displays. Qualitative methods such as interviews, usability testing and observations were conducted to further examine how a public info kiosk can be designed to draw attention and grow interest amongst students at K3, Malmo University. Usability testing were used on the digital prototypes that were developed to ensure that the gestural user interface meet the requirements of a proper interaction from the users. Important insights were made concerning; the attention and interest to relevant content, the aspects of the gestural user interface along with the placement of the info kiosk in terms of context.
?Vi fixar och trixar oss fram till att hjälpa människor?: En studie med fokus på det sociala arbetet med köpare och säljare av sexuella tjänster i Sverige i relation till mänskliga rättigheter.
The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.
New Aid Management: En kritisk analys av new public management-ideal i styrningen av Sveriges internationella bistånd
Since the 1980s, the management philosophy New Public Management has resulted in major changes in the public administration system in several countries, especially in the West. A market oriented approach and an increased focus on performance measurement are ideals that are salient in these changes. The aim of this bachelor thesis is to examine the management philosophy?s influence on international relations through a critical analysis of some of its ideals in the management of international development cooperation, where effectiveness, quality, and results have been new dominant concepts. Through a qualitative content analysis of a Swedish Communication from 2014 ? the Aid Policy Framework ? and a debate in the Swedish parliament where this Communication was discussed, different themes that reflect the strategy of so called results based management in Sweden are identified.
Visualisering av FRAM
The Functional Resonance Accident Model is a method developed to analyze complex systems for the purpose of accident prevention. In FRAM-analysis a visualization of the complex system is created as an aid for identifying points of interaction in the system where the risk of accidents is high, and to determine where preventive measures are to be placed. FRAM Visualizer is a computer program developed as a tool for creating such visualizations.Many usability problems have been identified in FRAM visualizations created both manually according to established method and by using the FRAM Visualizer software. The purpose of this paper is to give a basis for how FRAM visualizations can be improved in accordance with usability criteria for use in future qualitative studies.The author suggests alterations to the FRAM visualization to resolve usability issues identified in previous articles and to achieve usability goals derived from visual communication theory. The design process is guided by established design principles.
REVISIONENS (O)BETYDELSE VID KREDITGIVNING TILL MINDRE FÖRETAG : En studie ur bankernas perspektiv
Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer.
Elever och självreglerat lärande. : En studie om grundskoleelevers uppfattning om inlärningsstrategier.
Scientists and educational psychologists research have seen on self-regulated learning as learningconstruction. Every scientists have developed their own terms and concepts in the events of explaining how self-regulation affects students learning-process. Keyprocesses in previous studies is the importance of the active choice, to be goal-oriented,and awareness is what students need to self-regulate their own learning. The purpose of this study is to examine how students use different educational learning strategies based on the principles for self-regulated learning (SRL). From the process of the previous research, different concepts and terms have been divided into three key concepts titled:Active choices and actions, Goal-orientation and goal setting, as well as consciousness and self-awareness.
Autenticitet i ett öppna data-sammanhang : Utmaningar och möjligheter ur ett arkivvetenskapligt perspektiv
By tradition, archival sciences has emerged in a context with defined information processes, with explicit information producers and custodians to which consumers make requests for the information. In this process, the archival science has developed methods and strategies to preserve authentic and reliable records and by that providing trustworthy information. In an online society, people are using the internet to get information for different purposes. Even though there is no legal obligation to guarantee the authenticity, it is of societal importance that the end users get trustworthy information. In this online context, open data is a trend that is growing fast over the world and it is interesting because its conditions raises many questions regarding authenticity.Since open data is free to reuse, link and combine with other information, and it is preferably in primary format it raises questions about how to maintain the integrity and identity of the information, which is the constituents of authenticity as it is used in this work.
Upplevelser på Visitor Centers: En konceptutveckling av utställningen på Visitor Centre i världsarvet Gammelstads kyrkstad
Visitor Centers were first established at various national parks in North America. Most Visitor Centers were built in the ten-year period following 1952. The purpose of the Visitor Centers was to welcome visitors and enhance their experience of the national parks. Today there are Visitor Centers all around the world, connected to different places or attractions. Many of the Visitor Centers that exist today, especially those in the national parks in North America, were built during the information society.
Flaskhalshantering genom materialstyrning : En fallstudie på LB-Hus
Title: Bottleneck management through materials administration Course: 4FE05EAuthors: Mikael Karlsson and Johannes Mueller Examiner: Helena ForslundKey words: Bottleneck management, material management, process description, timber, proceduresPurpose: The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous flow, and thereby minimizing the risk for production stops at LB-Hus. Part. 1: Identify and analyze the material management connected to the planing mill in order to identify problem areas.Part.2: Identify improvement potential in the material management connected to the planing mill. Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation: Interviews carried out at LB-House, illustrated with the help of process maps and a description of each process. Conclusions: To work with the suggestions given and to follow clear procedures in all processes would result in a more efficient inventory management, it would also present a solution to the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.
Ständiga förbättringar och praktisk problemlösning : en explorativ studie på Saab Automobile AB
Continuous improvement is one of five principles in General Motors ? Global Manufacturing System (GM-GMS). GM-GMS has been used by Saab Automobile AB since 2003 and is a central component for realisation of GM?s vision. Internal audits have discovered problems with one of the tools, practical problem solving (PPS), which needs to be improved.