Sök:

Sökresultat:

7574 Uppsatser om Accounting theory - Sida 22 av 505

Resursskolan : Före detta elevers upplevelser av hemskola, särskiljande och resursskola

The purpose of this study was to investigate how former pupils in a daycareschool experienced there stay, in relation to the ordinary school. The method we used was an qualitative interview study with former pupils of a daycareschool. We have analyzed the result with help of Goffmans theory about stigma, Beckers labeling theory, Antonovskys SOC (a Sense Of Coherence) concept and Gjaerums theory of controlling. After analyzing the results we came to the conclution that the pupils where stigmatized and labeled as deviants in the ordinary school whilst in the daycareschool they got an enhanced SOC and a feeling of control. Due to the daycareschool?s work with these pupils they no longer sees as stigmatized and labeled..

Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Hållbarhetsredovisning till nytta för finansiella intressenter? : en fallstudie

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Två vägar till samma mål: Kontrasterna av Richard Holbrookes och Carl Bildts medlingssätt och strategier i Bosnien

This study focuses on international mediation and mediation theory. The aim of the study is to bring into light, a critique on already exsisting mediation theory and the need to oversimplify generalisations and results. This study focuses on a comparison between Richard Holbrooke and Carl Bildt, and their roles? as mediators during the war in Bosnia and Hercegovina 1995. I have deliberatly chosen two very different actors on the same case, to show that traditional belif on why the war ended is oversimplyfied and wrong.This study uses Curran, Sebenius and Watkins paper on mediation as a template in defining how to use the criterias for analyzing a mediator.

Redovisningsval : en studie om faktorer som påverkar valet och dess konsekvenser

I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information.

Ryskt luftmaktsanvändande i Georgien 2008 ? ett fall av Warden?

The Russian-Georgian war of 2008 drastically changed Europe´s and Sweden´s political climate.Russiashowed that it is capable of successfully completing complex campaigns including ground, naval and air assets. However, not much has been said about the theoretical framework and doctrine of the Russian military of today. Even less has been researched about Russian use of air power and applied air theory. Are air power assets still considered primarily as support of ground offensives or has the theoretical framework changed?John A.

?Det enda sa?kra a?r att vi inte kommer att fo?lja planen? : En kvalitativ studie av tilla?mpningen av kriskommunikationsteorier fo?r att skydda anseendet

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

"Ya know, I don't mind being labeled a crackhead." : En semiotisk analys av hur tv-spelet Grand Theft Auto V skildrar hudfärg, klass och kön

The purpose of this thesis is to examine the representation of race, social class and gender in the 2013 video game Grand Theft Auto V. Postcolonial theory, including terms such as cultural hegemony, whiteness and Michel Foucaults definition of power, has served as the basis for the analysis. The postcolonial theory has been combined with class theory and gender theory for an intersectional analysis. Semiotic analysis has been used as the method in the thesis, and a total of nine story missions ? three for each protagonist in the game ? have constituted the material.

Aktivisten- egoist, karriärist eller eldsjäl? En studie rörande motiven bakom frivilligt engagemang

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

IFRS 8 - Förändring i segmentrapportering

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

Hur ser skolkuratorer och skolsköterskor på självskadebeteende hos högstadieelever? : En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

Stuxnet-attacken mot Iran : Strukturell realism i informationsrevolutionens tidsålder

This study aims to explain the Stuxnet-attack against Iran in 2009-2010 by using the IR-theory of structural realism. By doing so the theory also faces the challenge of the impact of the information revolution on security and international relations. The structural realism that is at hand is that of Kenneth Waltz and his Theory of International Politics from 1979.The study reaches the conclusion that Waltzs focus on the structure of the international system and the distribution of capabilities applies well to the case of Stuxnet as a cyber attack. The creators of the sophisticated Stuxnet, USA and Israel, also indicates that when it comes to this certain aspect of the information revolution and IR, states seem to still be the main actor. Finally the character of one of the major features of the Stuxnet-attack; the internet, is shown to have an anarchic structure that fits well as an extension of the realist view of the international system..

Är en annan värld möjlig? - En studie från urban- till world-bias

The purpose of this thesis is to explain one aspect of how and why the development in the third world is lagging behind. The precondition is that development through an agricultural revolution is necessary and that all countries benefit from trading. But these two conditions are not met today. By using the urban-bias and the world system theory I have analysed how the situation appears to be according to the precondition. It appears that both the urban-bias and the world system theory are essential to understand how and why the situation in third world still has not reached the same development phase as most other countries.

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.

Mäns våld mot kvinnor ur ett teoretiskt perspektiv

The essay begins by asserting that the theoretical approaches of men?s violence against women are just as important to study as its extent. The purpose is therefore to analyse and compare two theoretical approaches which is done by a comparative text analysis of two texts written on the subject. The essay attempts to answer two questions; what the theoretical approaches are and how they can be understood in light of feminist theory.Previous research on men?s violence against women discuss especially three theoretical aspects.

<- Föregående sida 22 Nästa sida ->