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9149 Uppsatser om Accounting regulation process - Sida 23 av 610
Goodwill Accounting : Analyserat utifrån olika teoretiska perspektiv
Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.
Konflikt mellan ansvarssubjekt vid preventivt och reparativt ansvar för miljöskador
This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.
Oskäliga villkor för utvidgade nybilsgarantiers giltighet : I konsumenternas eller konkurrenternas intresse?
A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today?s legislation and I argue for when such a term is to be seen as unfair.
Kontroll och kreativitet: En fallstudie av tre reklambyråer
There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.
Den svenska modellen och dess framtid
This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.
Evaluation of creditability and risk minimisation : The effect of accounting for intangibles
The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.
Frekvensomriktare i hydraulhissdrift
Hydroware Elevation Technology AB sells control and regulation equipment for hydraulic elevators. The company now wants to investigate the possibility of changing their present softstarters to frequency inverters to supply power to their pump engines. They also want to investigate the possibility of future use in so called ?intelligent? houses.The purpose of this report is to investigate these possibilities..
IMPLEMENTERING AV HÄLSOBOKSLUT : en studie om hur fyra fallföretag hanterat hindrande faktorer
Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..
Smarta elnät i Sverige : Energibranschens förutsättningar och förväntningar
The need for a more efficient electrical grid has made the smart grid concept popular in recent years. The aims of this study are to identify the conditions in Sweden for implementing a smart grid and to analyse the opinions of stakeholders. One finding is that the large capacity of Sweden?s existing electrical grid decreases the immediate need for smart grid solutions. However, the rapid increase in wind power might push the development of a smart grid in the coming years.
Intern kontroll och riskhantering
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2
I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.
Kodens påverkan på börskurser : En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning
Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.
Man packar ihop sin väska och där står hon och har lämnat ut hela sitt liv : En studie av professionella aktörers syn på våldsutsatta kvinnors upplevelser av rättsprocessen och deras möjligheter till samhälleligt stöd
The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.
Risken för diskriminering pga. etnicitet i samband med rekrytering
The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.
Den nya regleringen av Goodwill - dess påverkan på företagen
The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..