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7574 Uppsatser om Accounting theory - Sida 48 av 505
Lyssna! : Sex vuxna individers upplevelser av att berätta om de sexuella övergrepp de har utsatts för i sin barndom.
The aim of this qualitative study was to examine six individuals' experiences to talk about the sexual abuse that occurred in their childhood. We interviewed five women and one man, using a phenomenological approach during the work process. The theories emerged as we analyzed our results and appeared to be communication, cognitive theory, validation, trauma theory and taboo. The results showed that the respondents, whom disclosed the abuse as children, were most likely to get a negative response from both formal and informal support systems. While as adults they were confirmed to a greater extent and therefore achieved a better physical and mental wellbeing.
Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien
Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.
Lean i sfi-klassrummet : en studie i ett kommunalt projekt utifrån pedagogiska perspektiv
This paper addresses the question about what role typography plays in the interpretation of a text. From three different handbooks in typography arguments are gathered and categorized in to three categories: roman types, san serif and others. Interviews with people from the graphic design area are also a part of the paper and are accounted for in the discussion part of the paper. Areas of theory are a broad hermeneutic view based on Hans-Georg Gadamers thoughts, which have sub categories such as: Michel Foucault?s theory about discourses, John Swales genre theory and Anders Björkvall?s thoughts on typography and multi-modal texts.
Det teoretiska skyddsrummet : En studie i civilbefolkningens folkrättsliga skydd i nya tidens konflikter
Efter Andra Världskriget och författandet samt ratificerandet av den traditionella folkrätten har huvuddelen av de väpnade sammandrabbningarna haft karaktären av icke-internationella konflikter med en asymmetrisk uppsättning aktörer. Samtidigt har den värst drabbade aktören kommit att vara civilbefolkningen.Syftet med denna uppsats är att problematisera skyddet av civilbefolkningen i den nya tidens konflikter.I uppsatsen genomförs en kvalitativ textanalys av Säkerhetsrådets resolutioner och missionsspecifika strategier för skydd av civila i de tre FN-missionerna UNMIS, UNAMID och MONUC. Resultatet av analysen problematiseras därefter utifrån van Crevelds non-trinitarian theory för att undersöka vilka problem det finns med att tillämpa det traditionella folkrättsliga skyddet av civila i nya tidens konflikter.Det sammanvägda resultatet av studien visar att det finns problem med att tillämpa det traditionella folkrättsliga skyddet av civila i nya tidens konflikter, och att ett av huvudproblemen är att skyddet endast tycks adresseras av världssamfundet..
Manliga folkbibliotekariers upplevelser av att jobba inom ett kvinnodominerat yrke
The main purpose of this masters thesis is to investigate how male public librarians experience working in a female-dominated area by interviewing eight male public librarians. We want to find if our informants have experienced, or are experiencing, that the library users react differently to the male librarians, as opposed to the female librarians, with focus on possible prejudices. Besides this we want to investigate if the male librarians have had any reactions from their colleagues based on the fact that they are men working in a female profession. We are using three theories in this thesis. The first theory is based on an article by Christine L.
APPLE : Abnormala avkastningar på Apple Inc av diverse händelser?
This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.
Självscanningssystemet : Dess för- och nackdelar
The purpose with our thesis is to understand and explain the advantages and disadvantages there is with the self scanning system. The advantages and disadvantages we will highlight from three different angels; the store management perspective, the staff perspective and the customer perspective. These three perspectives will together form an overall perspective over the advantages and disadvantages as the self scanning system has contributed with. Finally we will highlight the differences and resemblances we have found between the perspectives.Through a qualitative approach we have gathered data to our thesis. Furthermore we have based our theory chapter and our empirical chapter on the base of Grounded Theory.
Revisionsplikten försvinner - tänkbara konsekvenser ur kreditgivarens perspektiv
Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..
Arkivens dag : En bildande erfarenhet eller marknadsföring?
Archives Day is celebrated in Sweden on the second Saturday of November every year since 1998. The aim of this study is to examine how and why Archives Day is celebrated at five archives in the Stockholm region.My empirical material consists mainly of semi-structured interviews with archivists at five archival institutions in the Stockholm region. I have chosen to only interview archivists and not any visitors due to the time con-straints and the scope of the thesis. I have also examined how the goals stated in a government report are carried out in the work with Archives Day.The theoretical framework of the investigation is gathered from educational theory as well as archival theo-ry. For the educational approach I have used John Dewey?s theory of what makes an experience educational to examine whether Archives Day is an educational experience or not.
Men problemet är att man aldrig har facit i handen : Några socialsekreterares uppfattningar om deras arbete med barn och ungdomar
The opinion of social workers towards their work with children and young persons wasstudied in this essay. Even their point of view with reference to the term the child?s bestinterest has being considered and special focus was laid on the social workers attitudestowards media coverage and its criticism towards their work. A qualitative approach was usedconsisted of six interviews. The theoretical frameworks were based on the theory aboutfreedom of action and the theory of social representations.
Nekande tvångsmakt i Operation Unified Protector
There are several competing views on how to best utilize air power. Following his quantitative study of air power, Robert Pape developed a theory which focuses on undermining the target state's military strategy. According to Pape it is possible to explain the outcome as a result of military vulnerability. This essay seeks to determine if Pape's theory can predict the outcome of Operation Unified Protector. By using a mixed methods approach on four hypotheses, it will be determined if the operation was a successful case of coercion, if NATO acted according to Pape's model and whether this achieved the desired effects or not. The results reveal that the theory could not successfully predict the outcome of the conflict.
Vem hålls ansvarig? : En studie av de förändrade förutsättningarna för ansvarsutkrävande med avseende på svensk krigsmaterielexport
This thesis explores the changing prerequisites for accountability in terms of Swedish arms export. The study aims to uncover what has happened with the conditions for accountability in Sweden since the responsibility for export control was transferred from the government to the public administration. By investigating how the term ?accountability? has been used in the literature of democratic theory, an abstract ideal model is being created. Comparing the changed structural arrangements, with each other and the ideal model, it is concluded that the prerequisites for accountability now seems to be in a worse state than they were before..
Påverkar goodwill kapitalkostnaden?
Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.
Motivation & Målkongruens : i ett produktionsföretag
Utgångspunkten för denna uppsats har varit sambandet mellan autonomi, självständig motivation och målkongruens. Sambandet har hämtats från Self-Determination Theory, där autonomi anses vara en förutsättning för att uppleva självständig motivation som i sin tur anses viktigt för att skapa målkongruens i en organisation. Då autonomi inte är en självklarhet inom alla yrken har syftet med studien varit att undersöka sambandet mellan motivation och målkongruens bland anställda med standardiserade arbetsuppgifter på ett produktionsföretag. Fallföretaget för studien har varit Sandvik AB som verkar inom tillverkningsindustrin. Det empiriska materialet har inhämtats på en och samma avdelning genom intervjuer med en produktionschef samt nio anställda.
Inkludering på olika villkor : En dokumentstudie av aktuella politiska diskurser om integration
The purpose of this essay is to examine the Swedish governments discourse on integration of immigrants and thereby examine what social reality it constructs. The aim is to examine how integration and immigrants are constructed within the discourse. The method and theory being used in this essay is discourse theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment.