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2281 Uppsatser om Annual account of welfare - Sida 44 av 153

Turismutveckling i ett världsarvsområde : Lokal delaktighet

This is a qualitative case study of young womens? experiences of blogging about One Direction on the social media/microblogging platform Tumblr. The aim of this study was to find out what fan blogging is and why fans blog. We did this by creating an account on Tumblr where we invited young women between the ages of 16?29, who had active fan blogs dedicated to One Direction, to answer an open-ended questionnaire.

Årsredovisningens nytta :  För ickeprofessionella investerare

Syfte: Uppsatsen ska undersöka hur svenska icke professionella investerare använder årsredovisningen i sina val av kapitalplacering och vilken nytta årsredovisningen har i valet. Uppsatsen ska även undersöka om icke professionella investerare har några problem i tolkningen av årsredovisningar.Metod: Uppsatsen använder både kvantitativ och kvalitativ metod i form av intervjuer och enkät.Slutsats: 50 % av de icke professionella investerarna anser att de har nytta av årsredovisningar vid kapitalplaceringsbeslut. VD-ordet, förvaltningsberättelsen och revisionsberättelsen används mest. Det som upplevs svårast är värderingar i balansräkningen, kassflödesanalys och noter.Förslag till fortsatta studier: Genomföra en liknande undersökning med intervjuer av icke professionella investerare. Ta reda på vilken hänsyn det tas till investerare med lägre ekonomisk kunskap vid upprättandet av årsredovisningar. .

Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Hästar som utför vävning

The horse is an animal that often becomes humanized. Despite domestication, the horse still has a need to interact with other horses, be able to move for the most of the day, and being able to graze. If these needs cannot be fulfilled, the horse can be negatively affected and develop abnormal behaviours. An example of abnormal behaviours is weaving; the horse performs a swinging motion in the front area of the body during a long time. This literature review aims to investigate how different stabling forms (box/stall) affect the incidence of weaving, and also how this behaviour can be prevented or limited.

Naturvårdsavsättningar vid avverkning på Orsa Besparingsskog

Orsa Besparingsskog has an aim to take nature considerations in relation to the harvested volume and area of the annual felling. Around 15 percent of the acreage and 10 percent of the volume should be set aside. It is important to keep close to those figures to avoid future negative effects on the long-term harvesting planning. The purpose of this study was to use laser scanning data to estimate those proportions. The result showed that the proportion of conservation considerations in the ten selected objects in the study was significantly higher than the target of 15 percent of the acreage and 10 percent of the volume. The result showed a setting aside of 19 percent of the acreage and 17 percent of the volume.

En rättsjämförande utvärdering av det svenska giftorättssystemet - Harmoniseringsmöjligheter?

This is a qualitative case study of young womens? experiences of blogging about One Direction on the social media/microblogging platform Tumblr. The aim of this study was to find out what fan blogging is and why fans blog. We did this by creating an account on Tumblr where we invited young women between the ages of 16?29, who had active fan blogs dedicated to One Direction, to answer an open-ended questionnaire.

Förbättring av Camcoil : Integrering av stöd samt bandnyp

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

Blomgren - en mönsterkollektion

This report is about the exam project; Blomgren- a collection ofpatterns. During eight weeks I have from the family Blomgren, whowas my grandfather?s family with siblings and parents, produced fivepatterns for textiles into interior and space. In addition to thefamily as an inspiration, I have taken into account of the collection?sname - as a word and the meaning of the word.

EmoWheel : En metodutveckling för utvärdering av emotionellt engagemang

This is a study of how emotional engagement can be measured and be taken into account in the development of websites. We believe that emotions become relevant only when viewed in correlation to how users experiencing a webpage. In this study, we developed a tool for use together with user tests where the information about the user's emotional engagement can add new value to the evaluation. The tool allows the user to mark, on the website, his/her emotions and level of engagement represented by colored circles, generating quantiative data on how users feel about the website. The tool is part of a method for evaluating the emotional engagement that we have developed which consists of user testing supported by the tool and accompanied by interviews..

Foreign Account Tax Compliance Act : - om USA:s extraterritoriella rättstillämpning och lagens förenlighet med svensk banksekretess

I denna framställning redogörs för den nya amerikanska skattelagstiftningen Foreign Account Tax Compliance Act (FATCA). Lagen syftar till att motverka skatteflykt och underlätta för den amerikanska skattemyndigheten IRS att beskatta utländska finansiella tillgångar. FATCA förmår utländska finansiella institut världen över att regelbundet rapportera information till IRS om deras amerikanska kontohavare och ägare. Den globala implementeringen av FATCA har kritiserats av finansinstitut och regeringar runt om i världen eftersom FATCA är en lag med extraterritoriell verkan. Uppsatsens syfte är därför att utreda hur FATCA påverkar svenska finansiella institut.

Vara och Kristinehamns folkbibliotek - en jämförelse av folkbiblioteken under år 1994

The aim of this essay is to try to find the differences and similarities of two public librariesin the town of Kristinehamn and the rural community of Vara during the year 1994. Especiallyinteresting was if the different political traditions of the two communities -left wing majorityin Kristinehamn and right wing in Vara- have influenced the forming of the public libraries.The comparison contains accounts from the annual reports produced by the libraries between1987 and 1994, a more thorough study of the activities and interviews with decision makers in1994. The interview with the decision makers indicates that there is a distinct difference betweenthe librarians and the rest of the informants, this distinction shows, that in a tight budgetsituation the librarians prefer not to cut down on staff while the other informants actuallyfavour to make cuts on the procedures handled by the librarians. The general opinionthough, is that they all agree that the role of the public libraries is to defend democratic rights.The final conclusion is that the material of this essay supports the opinion that the idea ofpublic libraries is stronger than the political differences in Vara and Kristinehamn..

Algoritmer för objektdetektering i SAR och IR-bilder

The first part of the thesis consists of a brief introduction to the general principles of target detection and the sensor-systems used. In the following part there is a theoretical description of the algorithms this thesis focuses on. The detection algorithms described in this paper are called Cell Average, Ordered Statistics, 2parameter and Gammadetector. Two different discriminators called Extended Fractal Features and Quadratic Gamma Discriminator are also described. The algorithms are tested on three different types of data, simulated SAR-pictures, authentic SAR-targets and IR-pictures.

Arbetsmarknadens parter i samhällskunskapsläroböcker från 1970-tal och 2000-tal : Läroboksanalys av vad som styr framställningen av dessa aktörer under två olika årtionden

I uppsatsen görs en läroboksanalys av samhällskunskapsläroböcker från 1970-tal och 2000-tal. Samtliga läroböcker som ingår i analysen vänder sig till elever i gymnasieskolan. Fokus för analysen är hur arbetsmarknadens parter framställs under 1970-talet, respektive under 2000-talet. Framställningen av dessa aktörer kopplas bl.a. till samhällsutvecklingen och till för tiden gällande styrdokument.  .

Att leva på konst: en deskriptiv studie av relationen mellan konstnärsyrket och arbetslöshetsförsäkringen

Studiens syfte är att undersöka konstnärsyrkets legitimitet och avgränsning vid inkomstlöshet. Undersökningen bygger på en teoretisk distinktion mellan konstnärskap och konstnärsyrke, där vinstsyftet blir det centrala i konstnärsyrket. Vinstsyftet förstås som en vilja att försörja sig via inkomst från konstproduktion. Utifrån vinstsyftet undersöks hur konstnärsyrket avgränsas i kontakt med arbetslöshetsförsäkringen. Då få konstnärer har hela sin försörjning via konstskapandet blir resultatet ett mycket litet antal yrkeskonstnärer.

Att känna sina elever : Fem lärares förhållningssätt till att undersöka förkunskaper hos elever med migrationsbakgrund

This study aims to give an account of five teachers? views and understandings of second language (L2) learners? previous knowledge, as well as, their linguistic and cultural backgrounds. This is carried out by the means of qualitative interviews, where the sampling consists of five primary school teachers at various schools. The findings are presented and analyzed using a thematic analysis. Furthermore, the study indicates that teachers in general have a positive attitude to learning more about their L2 learners? prior knowledge and backgrounds, both for the pupils, as well as, their own sake.

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