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Den rättvisande bilden och K2 : en studie utifrån revisorernas perspektiv angående begreppet rättvisande bild vid tillämpning av K2 och dess förenklingar
In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.
En studie för att se om de traditionella könsrollerna avspeglar sig i förskolornas individuella utvecklingsplaner.
Young children get Affected and influenced by people?s thoughts and preconceived ideas about the difference between boys and girls. How they should behave and how they are supposed to play and interact with different toys.In the goals for what the school and teachers will achieve it says in the curriculum for preschool that teachers are supposed to counteract the traditional gender roles.To get answers to the question at issue, I collected 48 individual plans of development and I have performed four observations. I put all facts together and compared the results.The main result in this study shows that the traditional gender roles are being reflected in the children?s plans of development.
Renovering med energihänsyn ? Analys av nyckelaktörer och förslag på åtgärdspaket för att
På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.
?DET ÄR INTE SÄRSKILT KVINNLIGT ATT BEGÅ BROTT? KVINNORS UPPLEVELSER AV BEMÖTANDE FRÅN MYNDIGHETER
The purpose of this thesis was to examine how women who have committed crimes feel they have been treated by authorities. Our research questions were: How do women who have committed crime feel they have been treated by authorities? How has this treatment Affected the women and their life worlds? In our study we have conducted semi-structured interviews with four women who have committed crime. Our theoretical basis has been phenomenology, symbolic interactionism and Hirdmans theory on the gender system. Our main results show that the women have different experiences of treatment, some positive and some negative.
Sjuksköterskors upplevelse av arbetstillfredsställelse vid en medicinavdelning
Abstract:Job satisfaction has great significance for nurses. The job is very demanding and requires a great deal of responsibility. Low job satisfaction and organisation changes affect their work negatively. The aim of the study was to investigate the nurses? job satisfaction and job situation.
Rengöring, desinfektion och förvaring avendoskop i djursjukvården
With a starting point in the legislation for organic production set up by the Swedishcertification organization KRAV, the reasons to why these regulations are important isexplained and how pigs are Affected by these rules. The study also shows how well the pigscope in the organic environment considering the origin of the genetic material; from theconventional pig population. The conclusion is that pigs do function fairly well in the organicproduction environment and the traits affecting their functionality involve: motheringabilities, strong legs, good meat quality, good sow durability and longevity, capacity to eatmuch roughage and dark skin color. There are however still many ways of improving theorganic population of pigs to make them more adjusted to the organic environment; forexample different traits brought into the breeding goals and the choice of good parent animals..
Leder ökat individuellt inflytande till minskad stress? : Undersökning av tjänstemän inom Karlstad kommun.
AbstractThe purpose of this study is to examine whether the individual influence at the working place leads to the perception of decreased stress. Also I looked at whether stress and individual influence is Affected by the employees age, sex or employment years. Previous research shows that individual influence decreases stress but strangely enough do the research show that individual influence seem to decrease in today?s work environment. This research is quantitative with questionnaires, answered by 74 civil servants working in a department in the municipality of Karlstad.
Från WOW till OH SHIT! : - En studie om värdeskapande i konsertsammanhang
Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value Affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .
Om Lettlands utveckling som destination : en jämförelse av turismindustrin under landets självständighetsperioder
Latvia has been an independent state twice, the first time during the years 1918-1940 and the second time from the year 1991 and ahead. During these two periods Latvia has been a destination for tourists. The aim of this study is to describe how Latvia as a destination has developed during the years of independence. One further aim is to compare what Latvia?s tourism industry looked like during the same periods to descry similarities and differences.
Alkoholmissbruk hos föräldrar och dess konsekvenser på kommunikationen med barnet och barnets utveckling.
Abstrakt Barnen med alkoholmissbrukande föräldrar lever i svåra förhållanden och de är noggranna med att bevara hemligheten om alkoholmissbruket. Barnets liv påverkas mycket negativt och det orsakar destruktiva konsekvenser i barnets framtid. Syftet med studien är att ta reda på hur förälderns alkoholmissbruk påverkar kommunikationen med barnet och hur barnets utveckling påverkas. Syftet besvarades genom öppna frågor till barn till föräldrar med alkoholmissbruk. Deltagarna i studien är fyra barn mellan 14 och 15 år gamla och en mamma till två barn på 11 och 14 år.
The effect of hoof trimming on dairy cows´ behaviour, locomotion and production
The Swedish dairy production today consists of big farms and different housing systems are in use. These systems put demands on the cows? ability to cope with the environment and one challenge is the claw health in the herds. Some claw lesions that are frequently observed are foot rot, hemorrhages, digital dermatitis and sole ulcers, which can be caused by, for example, the claws? environment and the flooring type used.
Gruppsammansättning och lärande : Hur elever ser på sitt lärande i grupparbeten
The aim with the study has been to get an overview of how students perceive their learning in group projects. The survey has been implemented with a quantitative questionnaire with qualitative elements during guidance. Students in grade 9 in a secondary school answered a survey study where they should take side to several proposals about learning and group work. The result shows that students in general do not find learning in group as the best learning method, but instead prefer individual learning methods when to learn new things. On the contrary, students claim that they learn best when group members not think as they but think in another direction.
Mirror, mirror on the wall? -en kulturanalytisk studie av hur folksagor återberättas i vår tid utifrån exemplet Snövit och de sju dvärgarna
This essay examines two modern retellings of the classic fairy tale of Snow White and the seven dwarfs in the version of the brothers Grimm. By analyzing the differences in the modern version to the more original one my aim is to be able to see how these objects of popular culture are Affected by the type of society they are created within.In my two-step analysis I have first used the theory of narratology to find what changes had been made in the two retellings. Here I have the help of several key concepts of the theorists Vladimir Propp, Gérard Genette and David Bordwell. The narrative differences, which turned out to concern the characters mostly, I have then sought to explain in the light of the sociological theories of Zygmunt Bauman regarding liquid modernity and liquid fears..
Bibliotekarier och sjuksköterskor i samarbete med patientinformation : En intervjuundersökning vid sjukhusbiblioteket på Mölndals sjukhus
A qualitative study about collaboration between librarians and nurses in the supplying of consumer health information (CHI) at The Hospital Library of The Mölndal Hospital in Mölndalnear Gothenburg, Sweden.The staff were interviewed about how their work is Affected by the collaboration between thetwo occupational groups. The purpose of the study is to find out if there exists a strugglebetween the groups about the influence on and the control over the handling of this kind ofinformation. Despite some problems with the permission to do as many interviews as needed,the study shows some positive effects with the collaboration. The study gives a short backgroundto the development of CHI services in USA, the UK, Denmark and Sweden. Fourfurther CHI service centres in Sweden are shortly presented and one member of each staffwas interviewed by telephone..
Knacksensorplacering på lastbilsmotor
This work is an experimental study where knock sensor placements are investigated using engine tests. The aim is to studythe quality of the signal from knock sensors and how the signal for engine control is Affected at different sensor locations on Scanias, engine DC13. To find out at witch position on the engine youcan get a usable signal for engine control, the engine is running while the knock sensors with advanced measurement equipment is connected to the engine. Evaluation of signals from the knock sensors are made in the computer program Matlab. The program is producing a seriesof plots, from these plots it is visually possible to draw conclusions and find connections.