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1159 Uppsatser om Accounting standards - Sida 52 av 78
Platsrelaterat själv och autobiografiska minnnen hos svenskar boende i Schweiz
The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.
Mannen, myten... Stereotypen? : En kvalitativ innehållsanalys av hur manliga stereotyper konstrueras i tidningen Cafés reklamannonser
The discussion about gender and ideals shown in mass media is a subject of great importance for the society in general. Media is playing an essential part when it comes to establish standards and values and we are constantly exposed to all types of impressions, whether we are aware or not. It is therefore of great importance that we understand how stereotypes are built and to gain a deep knowledge that would enrich the area of Media and Communication Studies.The aim and focus of this study was to analyze how male stereotypes is communicated in print advertising and how visual means of expressions helps to construct the masculinities shown. From a semiotic analysis of seven print adverts appearing in the Swedish lifestyle Magazine Café were we able to gain a thorough understanding about how male stereotypes are communicated and built.The result showed that different kinds of stereotypes are in fact used but it is still a hegemonic masculinity that is predominating. Traditional male characteristics are still in use but we were able to see strong indications of effemination, sexualizing and objectifying.
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.
"Ett hem utan en gamling, är som ett hus utan pelare": en kvalitativ studie om hur sent-i-livet-invandrare integreras i det svenska samhället
More recently, the number of elderly immigrants has increased. This means that Sweden is faced with new challenges. The purpose of this study was to illustrate how the elder immigrants general situation in Helsingborg looks like, as well as how social workers work to integrate this target group. Furthermore, I wished to have an answer on whether social workers feel that there is a continuing need to be concentrated on the integration of elder immigrants. To get answers to my questions, I have interviewed five social workers in Helsingborg who are working on issues that concern elder and integration.
Gråzonen - Ideella föreningars redovisning mellan det vita och det svarta
Syftet med vår uppsats är att förklara vad det är som driver de allmännyttiga ideella idrottsföreningarna in i gråzonen mellan den korrekta och helt felaktiga redovisningen.Vi valde att göra vår uppsats med hjälp av åtta fallstudier. Vi har utvecklat en egen teori som avser att förklara vilka faktorer som driver allmännyttiga ideella idrottsföreningar in i Gråzonen. Teori har vi utvecklat utifrån Positive Accounting Theory, den institutionella teorin och agentteorin. Från teorin har vi sedan utarbetat sex hypoteser som vi avser att pröva med en empirisk undersökning.Vi gjorde ett icke-sannolikhetsurval för att få med allmännyttiga ideella idrottsföreningar i urvalet som vi ansåg relevanta för undersökningen. Det innefattade att föreningarna skulle skilja sig gentemot varandra i storlek, medlemsstruktur och grundförutsättningar.
(Om)skärningspunkten i en rättighetskonflikt: En kvalitativ textanalys av debatten kring manlig omskärelse
The purpose of this thesis is to build on the current debate on male circumcision and from thetwo perspectives, consequentialism and non-consequentialism, describe the conflict of rightsthat exists on the issue and outline a normative conclusion about whether Sweden should banmale circumcision of boys or not. The idea is to clarify how the two sides' approach to theconflicting rights differ on the issue. The perspectives intends to provide further clarity to thearguments and provide a framework to resolve the rights conflict by, which creates morefavorable conditions to understand the moral bearing of the arguments in the debate. Thesurvey is conducted as a debate analytical study, conducted by compiling and organizing thearguments for the various positions in the debate. Based on the two theories I conduct ancritical analysis in which I examine the extent to which the arguments of each side lives up tothe perspectives moral standards.
Revisorns rekommendationer till mindre företag i valet mellan K2 och K3
Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.
Språkutvecklande arbetssätt : En kvalitativ studie om hur lärare arbetar med halvspråkiga elever
The purpose of this study was to examine how teachers conduct their teaching to be language developing, and how they in a practical way work with semi-speaking students who have language deficits in the Swedish language and / or their native language. To carry out this study, I used qualitative interviews as a method and I have interviewed six teachers working at a high school.The school that these teachers work at execute a language developing teaching throughout all the courses in the school. All teachers have a similar idea of what language developing work is, however, how they go about and what is emphasized most in the teaching differs. The reason for this is because these teachers have different experiences with the language developing teaching. These professionals agree that this approach is very important and that all teachers, regardless of subject, should work in a language developing way, in parallel with the rest of their subjects.
Att styra de självstyrande : En studie om normativ styrning inom kunskapsföretag
Syfte: Syftet med denna studie är att belysa hur företag kan använda normativ styrning för att styra självgående medarbetare. För att uppnå detta syfte studeras självgående medarbetare inom revisionsbranschen.Metod: Studien är av kvalitativ art med semistrukturerade intervjuer där vi utgår från ett hermeneutiskt tolkningssätt. Intervjuerna utfördes i november 2013 och spelades in så att vi noggrant kunnat analysera aktörernas svar.Resultat och slutsats: Syftet med denna studie är att skapa förståelse för hur normativ styrning kan användas och det har påvisats att det finns en del gemensamma mönster när det gäller rekrytering, identitet och kultur. Vi fann tydliga gemensamma värderingar och normer inom varje företag, både uttalade och outtalade. De tydligaste gemensamma värderingar och normer som förekommer är inriktning på företaget, viktiga personliga egenskaper, klädkod, samt hur aktörerna bör agera inom företaget.
IFRS 2005 : Övergången till IFRS i små svenska börsnoterade bolag
Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005. Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas. Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor.
Framing al-Qaida : En komparativ studie mellan två tídningars "inramning" av al-Qaida
Aim: The study's aim and run-up are to investigate how journalists frame texts, during impact of those standards and values that they have, combined with the organization and in the nation where they work.Method/Material: The study looks on how the authors of articles at the Swedish newspaper "Dagens Nyheter" and the Norwegian newspaper "Dagbladet", uses the concept al-Qaida, in their news rapport, during the period 19:th of mars ? 24:th of august 2003. Two hundred articles were collected and divided into two groups, 1) the explicit group, there the text actu ally treated al-Qaida, 2) the implicit group, there the text e.g. linked to the name al-Qaida and the article itself treated another subject. Is it possible to see differences or resemblances, in the way that journa lists frame their texts? The main theoretical run-up is framing accor- ding to R.
Usability för svenska folkbibliotek : En undersökning av svenska folkbiblioteks datorsystem med hänsyn till användarvänlighet.
The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.
Modellen och materialet
Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.
Utvärdering av anaerob behandling av hushållsspillvatten och tekniker för efterbehandling
The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.
Kvinnliga entreprenörer : och relationer till manliga och kvinnliga normer
line of business/industry and family, to more clearly discern how male and female norms are acquired among female entrepreneurs. The purpose of this study was to gain a greater understanding and knowledge of women's conditions regarding entrepreneurship, in relation to society's norms. The study is based on a textual thematic analyses, using two themes derived from Helene Ahls ?The Scientific Reproduction of Gender Inequality. A Discourse Analysis of Research Texts on Women`s Entrepreneurship?.