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7574 Uppsatser om Accounting theory - Sida 56 av 505

Nyanla?nda invandrares etablering i Sverige : En kritisk diskursanalys av den nya lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare

This thesis is a qualitative study of a new law that was applied in December 2010. The law is called Lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare, and is meant to help newly arrived immigrants that come to Sweden to establish themselves in the Swedish society. The aim of the study is to see what discourses the Swedish government produces as a result of this new law. Interesting for the study is to see what happens in the implementation stage at a local level, in this case in the municipality of O?rnsko?ldsvik.Theoretically and methodologically I emanate from critical discourse theory and institutional theory.

Terrorismens orsaker : Om skapandet av generella kausalteorier när det gäller uppkomsten av terrorism

The first of the dual purposes of this work has been to describe the research that has been done regarding the root causes of terrorism and second, using a general causal theory and examining the political dimensions of it, to discuss whether or not general causal theories (grand-theories) are helpful for researchers and policy-makers when reacting to social developments in the form of terrorism. The essay is a qualitative literature analysis and I have based my studies on mostly new books treating root causes of terrorism. I have concentrated on discussing international terrorism and how political dimensions may impact the occurence of this form of political violence. The conclusions I have made is that there is no widespread consensus among researchers and scholars as to what really causes terrorism. Neither can the general model examined in chapter 5 be used to predict when and where terrorism will occur next.

Hur synliggörs barnperspektivet i kontaktfamiljsprocessen? : en undersökning med fokus på avslutningen

The most common preventive and treatment service for children in child welfare services in Sweden is the contact family program. The number of children who are involved in the program has steadily increased. Usually it is a single mother who apply for or is offered this service. The aim with a contact family is that the parent should get respite and that the child should have its network enlarged and sometimes get a male role model.The purpose of this study was to look into how children´s perspective was considered in the contact family process. I have studied the process in order to see how it works and to see to what extent children is participating.

Företagens aktuariella antaganden - vilka faktorer påverkar dem?

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Redovisningens användare och änvändning : Externredovisning ur ett småföretagsperspektiv

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Redovisningens användare och änvändning : Externredovisning ur ett småföretagsperspektiv

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Alternativ religionsundervisning: : En studie om IE- metoden

This essay is about Abrahams children and its teaching method  the IE- method. The purpose of this essay is to see what four teachers who use the method in their teaching think about it. To get an idea of how these teachers are working with the IE- method, I interviewed them. What are the pros and cons, is it a good way to teach religion? In addition, I look at how the IE- method follows the Lpo94 values and goals.

Kan professionell skepticism användas för att förutse revisorers beteende?

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

Swedish SME Financing - Evidence from the Game Industry

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

Teater för försoning: Hur forumteater kan användas som metod för att främja psykosocial försoning

Theatre is often seen as an act to entertain or provoke, however the main argument of this paper is that theatre also can be seen as a process to build peace. This study focuses on and explores how artistic processes, such as Forum Theatre developed by Augusto Boal, can be used as a method to promote psychosocial reconciliation in war-shattered areas. With the use of Forum Theatre the spectators becomes the spect-actors, the subjects that act and not the objects that are acted upon. Subjects that are encouraged to try and find solutions to social problems by acting out possible solutions and evaluating them. By analyzing how a number of organizations have worked with Forum Theater on the Balkans and with a theoretical approach combining Homi K.

"Generellt är flickor svårare" : - En studie om skolans upplevelser av barn med ADHD i Kalmar kommun.

This paper studies the schoolstaffs experiences of children with ADHD within the region of Kalmar kommun. The aim is to describe and analyze these experiences from a gender perspective. The study is of a qualitative art and is based on six interviews whith school principals. The theory that is used to analyze the six interviews is the theory of socialconstructivism. The study shows that boys and girls generally is treated differently by the schoolstaff.

Att tårta en politiker ? Hot mot demokratin eller bara lite vaniljvisp i örat?

Title: Att tårta en politiker - hot mot demokratin eller bara lite vaniljvisp i örat?Number of pages: 35Authors: Maja Larsson & Josefin WetterbergTutor: Marina GhersettiCourse: JournalistikgranskningPeriod: Fall 2013University: University of Gothenburg, Dept. of journalism, media and communicationPurpose/aim: Our main purpose with this study is to examine and describe the reporting of two similar events, two pieings of well-known politicians in Sweden. The first incident, took place the 17th of April 2001, whereas the second pieing is more recent, 5th November 2013. We aim to understand the differences between these two with knowledge of the political climate in Sweden, but also by journalistic and scientific tools, such as framing theory and CDA.Material/Method: In order to fulfill the purpose of this study we have chosen to use a qualitative method of content analyzes, the critical discourse analyzes, combined with framing theory.

Kovariansskattningar vid portföljval - Utvärdering av fyra alternativa metoder för att skatta kovariansen

I denna uppsats beskrivs och implementeras tre alternativa metoder för att skatta kovariansen mellan finansiella tillgångar. De utvärderas sinsemellan och jämförs med stickprovskovariansen. Utvärderingsmodellen innebär simulering av en aktiv portföljförvaltare i en verklighetstrogen miljö. Då kovariansen mellan finansiella tillgångar beräknas med stickprovsskattning blir skattningsfelet stort. Detta fel, eller brus, försämrar portföljförvaltares resultat och alternativa metoder eftersöks.

Friskvård : Ett sätt att förebygga ohälsa

During the autumn of 2007 I carried out an investigation within the bank and finance Sector. The aim of the investigation was to see how informal aspects could be understood in relation to equality within Bank AB? The main question was: Which are the obstacles and opportunities for equality within Bank AB? To answer the main question I asked the following questions to the material: Are there any gender related different within the organization? How are men and women represented within the internal magazine? Which are the conceptions related to sex/gender within the organization? The investigation is based on a survey, the internal magazine was investigated and finally interviews took place. Throughout the investigation I used organization theory in a gender perspective. With the gender organization theory I examined concepts as structures, leadership, symbolism and changes associated with equality.

Europas gräns under en säkerhetspolitisk förändring? : En fallstudie om säkerhetspolitiken vid den europeiska gränsen mellan 2007 och 2010 samt en prövning av Köpenhamnsskolans säkerhetiseringsteori

The purpose of the essay is both to bring forward the threats images, sectors, actors and referents that can be found at the European border between 2007-2010 and to explore whether they change during this period. Furthermore, the essay also intends to review the Copenhagen School?s theory of securitization. The analysis of the essay will be done on the European commission?s ?Enlargement Strategy and Main Challenges?, a rapport that focus on the European border and its enlargement.

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