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1159 Uppsatser om Accounting standards - Sida 39 av 78
Vattenrådens roll i vattenförvaltningen : Ett myndighetsperspektiv på lokalt deltagande
The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.
Frå BKR till Eurokod : Dimensionering i Eurokod
From January 1st 2011 the use of Eurocode will be mandatory for all constructionprojects. Eurocode is the common European set of struc-tural design codes which willreplace BKR (Boverkets Kon-struktionsregler). BKR is the Swedish set of structuraldesign codes that was used up until December 31 2010. For consulting firms this willcre-ate a need for them to invest in the standards and in education for thecoworkers. This will involve both time and costs for the company.The purpose and aim of this master thesis is the development of compute examplesand calculations aid by dimensioning with Euro-code.
Tjejgäng, finns de? : en kvalitativ studie om tonårstjejers vänskapsrelationer och kamratgrupper i tre Stockholmkommuner
In September of year 2006, a young boy was brutally killed by a girl, age sixteen, in Örebro, Sweden. Girlgangs became a frequent subject in media. Professionals? working with adolescents claims that girlgangs notis an existing phenomena in Sweden as it is in for example in the United States. The aim of this thesis was to investigate if teenage girls in Sweden have a tendency to join gangs as they do in the United States.
Bakom belönade bolag : Företagsspecifika förklaringar till frivillig information i publika företags årsredovisningar
Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.
Vilka avancemangsfaktorer påverkar män och kvinnor att avancera på karriärstegen? : kvantitativ undersökning inom revisionsbranschen
Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession. Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.
?Den hemlöse i media? : en diskursiv analys av hur hemlöshet kan speglas i media utifrån ett antal valda tidningsartiklar
The purpose of this study was to investigate how the daily press, morning and evening papers respectively, describe homeless people and their situation from a number of chosen articles. Was there a possibility to make clear if the public opinion of homelessness has changed from a media perspective during the last five years? In order to meet the purpose of the study, the authors have used discourse analysis of the chosen articles as well as the theory of social constructions and the theory of stigmatizing. The articles have been chosen from the two largest daily morning papers and the two largest evening papers. From each article many rich and close quotations are used, which subsequently have been analysed and interpreted.
Administrativ styrning möter akademisk frihet Om Lunds universitets översättning av populära organisationsrecept
In a world of ?formal organizations?, which is constantly exposed for institutionalized super standards and ideas of a what a modern orgnization should be like, the pressure for changes are strong. This is the environment in which Lund University finds itself. Ideas in the beginning of the 21-century is concerning a stronger emfasis on steering, centralisation, re-hieriarchyzation, standardised processes and a new regulation concerning internal control. Through theories of new institutionalism, with conceptions as organizational identity and the expectations of adapting to new ideas, can you track the translation and adaptation that the ideas go through at the university- a decentralised organization where not only freedom has been a concept for the academic parts, but also for the administration.
Kvalitet: självklar måttstock eller förlegat tankesätt? Sju inköpsansvariga bibliotekariers syn på kvalitet i musiksammanhang
This master thesis focuses mainly on the concept of quality and how the librarians responsible for phonogram purchase use it. The main object is to investigate how the librarians responsible for the purchasing of phonogram works when in the process of selecting the phonograms and how they speak about the concept of quality. Based on this main object four problems has been addressed. The empirical material is interviews made with the seven librarians responsible for phonogram purchase at seven Swedish libraries. The result of this investigation is analyzed based on a theoretical framework created by Sanna Talja, which focuses on what a phonogram collection should contain.
Big bath accounting i samband med goodwillnedskrivningar
AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad. BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..
Da Vinci, Van Gogh och lite Picasso : Om konstbilder i skolan
Is there an unwritten art canon in Swedish schools? This work is about the art displayed and used in Swedish schools. The study examines whether there is an art canon in Swedish schools, or not. Through my profession, as an art teacher at a secondary school, I have come to take an interest in this issue. When I use art images in my own teaching it often strikes me that many of the pictures I use are the same as the ones my colleagues use.
Criteria´s for soft innovation : visionen om att standardisera kriterier som höjer innovationsklimatet
Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.
Criterias´s for soft Innovation : Visionen om att standardisera kriterier som höjer innovationsklimatet
Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.
Stress och nervositet hos ungdomar inom musiken
The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.
Information för beslutsunderlag i trafiksituationer inom sjöfarten - hur hanterar vi den?
I detta examensarbete har jag undersökt förmågan hos nautiker att ta fram och tillgodogöra sig information från radar och ARPA för sitt beslutsunderlag i trafiksituationer. Syftet var att få förståelse i om fartygsbefäl haft svårigheter att få fram denna mycket relevanta information. Detta gjordes med hjälp av förstudier i form av intervjuer med erfarna fartygsbefäl. Dessa intervjuer gav kriterier som möjliggjorde analyseringen av 13 olycksfallsrapporter, vilket utgjorde litteraturstudien. Dessa rapporter var författade av engelska Department of Transport, Marine Investigation Branch(MAIB), Statenshaverikommission(SHK) och Sjöfartsverkets rapportserie(SjöfR).
Snabb och säker roaming i WLAN
This thesis investigates how Ericsson AB should do to achieve fast and secure handover when roaming in a WLAN. It also provides a security analysis of the system that the wireless access point is part of. The reason for this is that Ericsson is selling an access point called the ABS 2200 aimed at the public hotspot market. The premise was that they wanted a standardized way of handling the roaming issue. At the outset the 802.11F standard looked like a good alternative (in fact the only standardized alternative).