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7574 Uppsatser om Accounting theory - Sida 60 av 505

Hur riktlinjer påverkar gräsrotsbyråkrater : En kvalitativ studie om biståndshandläggare inom äldreomsorgen

The aim of this study was to examine care managers and how they understand and use their discretion. We used a qualitative method and the data was gathered by semi-structured interviews. We interviewed eight care managers in four different municipalities in southern Sweden. The theoretical approach we used was Michael Lipsky?s theory about street-level bureaucracy.

Barnaga - unga vuxnas attityder

The purpose of this study is to examine young adults', 18-19 years old, attitudes towards corporal punishment and with the help of social constructionism, grid-group theory and relevant concepts analyze the results and compare it with previous research. The research questions introduce various factors such as gender, origin and personal experiences of corporal punishment that may affect the attitudes. In order to fulfill the purpose and answer the research questions, a quantitative research method has been selected. There was 118 participants in the survey. The study was conducted by means of surveys in high schools in Örebro. Social constructionism made us realize how the community, perceptions and expectations might influence attitudes. Grid-group theory gave us an insight into how different family structures may explain why attitudes toward corporal punishment of children differ between individuals.

Optimala strategier för whist

Whist is one of the most played card games of the world. Though there have been many studies made in the field of game theory, whist is still somewhat of an unchartered territory. In this thesis some methods to obtain an optimal strategy for whist are discussed. Whist belongs to a group of games called logical games. For this group there exists algorithms which result in an optimal strategy.

Ett lustfyllt lärande där inga stjärnögon släcks : hur sju lärare arbetar med den tidiga läs- och skrivinlärningen med inspiration tagen från Arne Tragetons teori om Att skriva sig till läsning

The purpose of this study was to examine how teachers practice Arne Tragetons theory of using computers as the first writing instrument in reading and writing development. We wanted to clarify how the work from using Tragetons theory was applied while investigating if and how other methods of reading and writing instruction were used. Our interest lays in how the teachers accomplished the knowledge of this theory and also how the choice of this approach came about. To investigate this we used interviews with a qualitative nature, where seven active teachers were interviewed. They worked in three different schools in years one to three, they were all women and had various long experiences of work on the computer writing tools.

"Lärarna säger att man ska vara tyst och äta" : en kvalitativ studie av den pedagogiska lunchen

The title of the paper aims at a comment by one of the students during an interview. It reflects how most of the students experience the lunches in a specific school where the investigation is made. The question of pedagogical lunches has always interested me. Here I have used a method called the Grounded theory. I carried out a qualitative investigation with a number of methods such as interviews and participating observations.

Hur styrning utan budget sker i praktiken : - En fallstudie på Ahlsell AB

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

Risk Management for commodity consumers -A study of the Airline industry-

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Gärningskvinnan : en kvalitativ studie om frivårdsinspektörers syn på den kvinnliga brottslingen

How do probation inspectors describe their female clients and female offenders? Are there any discrepancies in treatment between male and female clients? In what way is the social interaction between female clients and inspectors constructed and described?  These are the issues we have explored in this study. Qualitative semi-structured interviews with a total of nine probation inspectors; six women and three men, were used in order to examine the probation inspectors? constructions of clients and the construction of interaction between them. By applying Foucault?s theory of power relations, Hirdman?s gender theory and Olsson?s theory of preconceptions when analyzing the results five themes were identified; descriptions of the work of the female client, descriptions of the interaction with the female client, descriptions of the female offender, descriptions of backgrounds why women commit crimes and descriptions of society's view on the female offender.

Handbok för nyanställda utan lantbrukserfarenhet som bokför lantbruksföretag i LRF Konsult AB :

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

Taiwanesisk identitet under konstruktion? : - En kvalitativ textanalys av den taiwanesiska identitetens uppkomst med utgångspunkt i konstruktivismen

Taiwan has over the past thirty years experienced a substantial political transformation. Being ruled by Chinese nationalists since World War II, Taiwan started its democratic transition in the late eighties. The new democratic system did not only provide people with freedom to vote, it also marked the beginning of a search for a new national identity. Based on the international theory of constructivism, this paper defines and studies the Taiwanese people?s progression away from a dominant Chinese national identity towards a uniquely defined Taiwanese identity.

Intern kommunikation -ur ett organisationskulturellt perspektiv

Problem: How does the organisational culture affect the internal communication between the middle manager and his or herssubordinates?Purpose: The most common way is to study how the communication affect the organisational culture. In our study we have examined the reverse perspective. The purpose of this study would be to explain how the organisational culture affect the internal communication between the middle manager and his or hers subordinates.Theories: The basic theories in the study are The basic model, Internal communication, Levels of culture, High-power culture, Socialconstructions, Organisational structures and Leader Member Exchange Theory.Method: The study is based on the qualitative approach. We have used interviews for our collection of raw data.

Tillfällig nödvändighet : En möjlig(a) värld(arna)s paradox och den aletiska modalitetens gåta

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

Konvertibla Lån på den Svenska Marknaden: En studie av sex konvertibelemissioner

Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.

Är Sambandet Mellan Utdelningsandel och Framtida Vinsttillväxt Positivt

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Om skeva vampyrer, Riktiga Pojkar och dåliga (monster)flickor : En skev/queerteoretisk studie av Bill och Sookie i Charlaine Harris Dead Until Dark

This essay takes a closer look at femininity/masculinity, sexuality and queer time and place in Charlaine Harris? novel Dead Until Dark (2001). The essay?s theoretical framework consists of queer theory and skev theory. Skev is a Swedish word that translates loosely into strange or twisted.

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