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9149 Uppsatser om Accounting regulation process - Sida 28 av 610
Konstnärlig process och måluppfyllelse i Lunds Vokalensemble - "...en lite sån magisk upplevelse"
The aim of this study is to investigate how Lunds Vokalensemble achieves its goals and in which way the goals influence the choir's work. The study also explores the choir's artistic process. Qualitative interviews and observations were used as a method. Four singers and the director participated to the interviews. The results show that the choir's artistic goals have quite an influence on many aspects of the choir's work, both in a musical and a social way.
Mandatfördelning i Sverige
This essay will cover the Swedish electoral system with a focus on the proportional representation andthe process involved from the conversion of votes to seats in the parliament. This process consists ofseveral methods which are created by political decisions as well as mathematical formulas and is notalways perfect in terms of equalization. An increment of six adjustment seats would have made thegeneral election of 2010 more proportioned. Despite this, the Swedish electoral system is wellconstructed and the essay will highlight areas which could be subject for improvement as well asexplaining fundamental concepts of the process..
Att förändra sig själv
Syftet med den här litteraturstudien är att undersöka vilka inre faktorer som påverkar och söka presentera en teoretisk modell av förändring av jaget. De frågeställningar som besvaras är ?Vilka faktorer påverkar en individs förmåga att förändra sig själv med hänsyn till utveckling och personlighet? ? och ?Hur går en individ tillväga för att, på egen hand, förändra jaget??. Att utvecklas innebär att klara av nya situationer, även om det inte är självklart vilka situationer individen ställs inför. Utveckling sker genom aktivitet, en individ gör något och genom att se resultatet av handlingen skaffar sig han eller hon nya kunskaper som individen sedan kan använda i nya situationer.
En gång kriminell, alltid kriminell? : En kvalitativ studie om några som lyckades förändra sina liv
AbstractThe purpose of this study is to examine the process of resocialization for individuals who previously lived as criminals from an individual perspective. The research questions for the essay are: How do individuals in the study describe their process of resocialization? In which way does a support organization affect the process of resocialization for the individual? In which ways do the reactions from society affect the process of resocialization for the individual?To answer these research questions a qualitative method was chosen where six narrative interviews was conducted with men who previously lived as criminals but have been resocialized into society. These men are roughly between the ages of 30-60 years and are all members of a support organization for ex criminals.The results show that the process is divided in four stages and that the support organization has facilitated the process of resocialization of the respondents. Reactions from society both facilitates change using the help of different agencies can contribute, while negative reactions from other individuals makes change difficult.
Uppfyllelseorten för den förpliktelse som talan avser : Artikel 5.1 b) Bryssel I-förordningen vid avtal om utförande av tjänster
Article 5.1 in the Brussels I-Regulation regulates special rules on jurisdiction for contractual disputes. The aims of this thesis are to determine the location as provided under Article 5.1 b), as the place of performance for the obligation in question. The focus of this thesis is the problems that occur when services, according to the contract, are to be performed in several Member States..
Istället för träd : om den kreativa processen
The title of this project: "Istället för träd" translates as "Instead of trees" or "Replacing trees". By looking at different ways of replacing trees in the urban environment through functionality analysis, I study the creative process. To achieve this, I present eleven different ideas, and follow and analyse the process of sketching.
One conclusion about the creative process is that it is a non-linear chain of events influenced by factors like method, external impressions and chance.
A complete design, "Trasmattan" ("The rag") is presented. It consists of a colourful striped carpet made from rubber surfacing covering part of the sidewalks of the central street "Dragarbrunnsgatan" in Uppsala, Sweden.
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Det pedagogiska arbetet inom MSI : Utifrån Bolognaprocessen och UPC
The Pedagogical progression within MSI ? Based upon The Bologna Process and UPC.In a near future several of the European countries will begin working after new guidelines concerning a declaration called the Bologna process. Everything will be done one step at a time and the declaration will change the way the students are being graded, all this for the sake of making the European labour-market moreopened for all of its millions of students.In Växjö this process is in the making, but to adapt to the future demands the school must also change its ways of teaching.To increase its quality the University has put together a procedure of actions to improve the pedagogical working method in all its institutions. In this essay we would like to elucidate how the work with the Bologna process is proceeding within the institution of Mathematics and System Engineering and whatthey do improve their pedagogical teaching. By doing a qualitative case study on the student at the Computer Science Program we wish to find the answers to our questions..
Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.
Ansvarsredovisning - en fallstudie i Byggföretaget AB
Bakgrund: För att en organisation ska kunna existera behövs ledarskap, arbetsfördelning, formell och informell kommunikation mellan ansvarsenheter. En ansvarsenhet är en del av ett företag som styrs av en chef och förekommer för att uppnå ett eller flera strategiska mål. Ansvarsenheter kontrolleras och styrs av ansvarsredovisning.Problemformulering: Ansvarsredovisning är ett verktyg som tillämpas för att styra enheter inom större organisationer. Organisationer har problem med att tillämpa ansvarsredovisningens egenskaper på korrekt sätt. Syftet med studien är att undersöka egenskaper i ansvarsredovisning som kan identifieras med Byggföretaget AB.
Vilket val gör företag gällande periodiseringsfonder? : En undersökning om vilka faktorer som påvekar beslutet
Sammanfattning:Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med ?2-test.Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband.
Elproduktion med ORC-teknik ombord på fartygsserien MK II.
Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.
Att bibehålla bestående kundrelationer : Hur kan inre och yttre faktorer påverka dessa?
This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.
Integrationsprocesser bland 6 invandrade japanska personer i Sverige
This research outlines studies about the relationship between social integration process of Japanese immigrants in Sweden and how social media assists in this process. The purpose of this research includes: To find out the reasons of migration to Sweden for six Japanese immigrants, any difficulties that they faced at the beginning of their immigration process and/or any positive qualities that they found in living in Sweden, whether they have accessed social media since they have moved in, if they do so, how the social media has been used and also, whether the social media has had a role to play in contributing to help their social integration process. In addition, it has been considered whether the participants have plans to return to Japan. In Sweden, there is relatively small Japanese migrant population. This social science research paper is the first in Sweden which explores the immigration process of Japanese migrants into Sweden.
Att göra förändring: en studie av ledarskap och organisation vid förändringsarbete
The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.
Definitionen av ett Investment Entity - En studie av de underliggande kriterierna i ED/2011/4 Investment Entities utifrån princip- och regelbaserad redovisningsteori
Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.