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9149 Uppsatser om Accounting regulation process - Sida 37 av 610
Återhämtning från alkohol och drogproblem : - en fenomenologisk studie av fyra människors återhämtningsprocesser
The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.
Taxed Enough Already : en analys av Tea Party rörelsen i USA
The aim of this thesis is to describe the rise of the Tea Party movement in the United States. By using a known theory within social movement studies, the political process theory, this thesis look into the factors that could have played a role in the rise and fast mobilization of the Tea Party movement. The political process theory consists of three parts and hence looks into both the political structure of, in this case, the United States, how mobilizing structures have been used and into the cultural framing used by the Tea Party to create their identity. In order to bring structure to the thesis, the three theory parts have been transformed into analysis models. These give a very good idea of all the factors that could have played a part and therefore also a good way to describe the rise of the Tea Party movement.The research confirm what the political process theory says, that the Tea Party movements rise came at a time when there were a mix of factors at play, both structural and cultural, creating an opportunity that the Tea Party took.
Vägprojekt: nya E4:an, delsträckan mellan Uppsala och Läby : Så gick besluts- och samrådsprocessen till
A Road project?s frame is built up of a decision- and consultation process, where the results of the preparatory studies are being discussed. The aim with a consultation process is that all theopinions and knowledge from the operators' will be taken into count in the basis of information, that is needed in order to the different involved operators' to take a decision.The aim of the essay was to investigate how the decision- and consultation process for a road project, the E4 section between Uppsala Läby, turned out. The aim is also to bring up how theprocess could have been done more correctly. The study was carried out through a qualitative method with an analysis of materials from the National Road Administration's archives, the associated Environmental Impact Assessment (EIA) and through interviews of the different operators.My theoretical basis has been a Stakeholder Analysis and its principles, and theory about different executions of social planning.The result showed that the decision- and consultation process has been bursting in democracy and consideration taking of the different operators' opinions, has been poor from the developer?s, in this case the National Road Administration's, side.
Diskursiva konstruktioner av den bildterapeutiska processen
Syftet med denna studie var att utifrån ett socialkonstruktionistiskt perspektiv och ett Foucault-inspirerat diskursanalytiskt ramverk visa på några av de sätt att tala om och förstå den bildterapeutiska processen som finns tillgängliga för och används av bildterapeuter. Syftet var även att beskriva hur dessa sätt att tala kan påverka bildterapeuter i det bildterapeutiska arbete de bedriver. Datainsamlingen genomfördes med semistrukturerade intervjuer med bildterapeuter. I resultatet lyftes tre distinkta sätt att tala om processen fram, som gav den tre olika innebörder. Dessa tre diskursiva konstruktioner framställde den bildterapeutiska processen som en blottläggande process, som en experimenterande process och som en reflekterande process.
Svensk kod för bolagsstyrning : Förklaras det mer än vad det följs?
Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.
Civilsamhällets mobilisering i demokratiseringsprocessen -en fallstudie av Sydafrika
This essay captures the process toward a democratic transition in South Africa and tempts on analyzing the efforts made by civil society before the negotiation with the government in the beginning of the 90´s. The method used is a case study.By applying the theory of Elisabeth Jean Wood about the importance of continued mobilization, I try to answer the question: to what extend did civil society influence the democratization process. The focus of the study lies on the years of intensified popular mobilization, from the start of the 80´s until the beginning of the 90´s.The results following this study shows that COSATU, Congress of South African Trade Unions) and ANC(African National Congress) played both a crucial role for the democratization process in South Africa. UDF, however played a role in the process, but not in the same significant way that COSATU and ANC..
Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar
Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.
Utredningen om sambandet mellan redovisning och beskattning (SOU 2008:80) : en fallstudie av remissvaren
Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..
Europeisk fusionskontroll : på olika villkor
The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.
Energy analysis of a fruit drying plant in Adeiso, Ghana
The purpose of the project has been to work out recommendations that reduce the energy-related costs and environmental impact of HPW Fresh & Dry Ltd., a fruit
drying factory in Ghana. The factory produces electricity with diesel and biogas but also purchases electricity from the national electricity company. Heat for the drying
process is produced from biogas, kerosene and solar panels. In the project the energy system was analyzed by measuring production and consumption of heat and electricity.
The project results show that the factory can become self-sufficient on heat if the available energy is used more efficient. The production units for both electricity and heat have low efficiencies.
En introduktion till de surreella talen
This is a report on the development and implementation of the web shop ?Urballa Ur?, a web application developed by nine students at Linköping university. The report illustrates the methodology and process with intention to answer the question ?How can an online watch store be implemented to increase sales??. During the process the agile method scrum has been used as a working method.
Revisionsteam : vad påverkar effektiviteten?
Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.
Designa Koncept för Spelvärlden
The process of producing a video game is one that goes through a number of phasesduring the span of the entire production. One of these phases is the concept design phase,which is part of the pre-production. This phase is an important aspect of the productionas it is where all the different parts and ideas concerning the game are brought togetherto define what the game is going to be. Though a clearly important part of the videogame production surprisingly little research have been done on the subject of conceptdesign. This thesis presents what place concept design has in the overall game productionand how the design process is handled.
Hur ett industriföretag ökar kundvärdet genom
tilläggstjänster
The purpose of this thesis was to investigate how an industrial company can increase customer value by offering added services to their core products. Theses added services can be categorized into the three different parts of the buying process. The company that was investigated is Smurfit Kappa Kraftliner in Piteå, a large international industrial company active on a business to business market. We have conducted a case study and made interviews with three respondents within the company. The result of the study show that the company offers value added services in each stage of the buying process.
Att betala utan pengar : En studie om Sveriges största bankkoncerners produktutvecklingsprocesser av betalningslösningar och hur dessa kan effektiviseras genom ökad kundinvolvering
New innovation and technology have influenced the development of product development processes and the four largest banks in Sweden have more or less been forced to adapt their products and services along new customer requirements. It may therefore be considered appropriate to involve customers in this process. This by collecting customer information and allow customers to influence the process to a greater extent. The payment solutions of Sweden?s largest banks' continue to evolve and to pay with electronic money has come to change banks' product development processes of payment solutions.