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4615 Uppsatser om Balance sheet approach - Sida 7 av 308

Karriärist javisst! : En kvalitativ studie om fäders upplevelser kring vård av barn

Following is a study of fathers 'experiences of balance between work and home life. The method the researchers used was based on qualitative interviews aimed at describing father?s own experiences and values, which affects them. The researchers chose to specifically study situations where the fathers were faced with situations where their children needed to be cared for in the home because of a cold or similar illness since this is a situation that directly affects the time that was meant for work, but now risk being moved to areas of life that the researchers define as home life. This is to see whether the respondents felt that this situation affected the balance between work- and home life.

Rening av lakvatten vid deponin Degermyran i Skellefteå kommun : Utvärdering av nuvarande reningseffekt och simulering av mängden bildat lakvatten under 2000-talets klimatförändringar

At Degermyran landfill, situated in the municipal Skellefteå, a leachate treatment system was installed in 2005. One of the aims of this study was to investigate how well the treatment system works by using data from chemical measurements made on the leachate before and after treatment. Further this study had the purpose of investigating how the predicted climate changes of the 21st century will affect the amount of leachate generated at Degermyran by using a modified version of Thornthwaites water balance model. The treatment system has the ability of reducing manganese by 90 %, nitrogen by 73 % och TOC by 79 %. By the turn of this century the amount of precipitation that percolates the waste at Degermyran will be between 254 and 298 mm, depending on the amount of greenhouse gases that will be released in the future to come.

AVREGLERINGEN AV APOTEKSMONOPOLET. En studie av de enskilda aktörernas förutsättningar att verka på den svenska apoteksmarknaden

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Ändring av förmånsrättslagen : Hjälpa eller stjälpa en oprioriterad borgenär?

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

Rätt till skadestånd enligt upphandlingsreglera : utformning av beviskraven för ett rättssäkert och ekonomiskt effektivt upphandlingsförfarande

Rules for damages that are effective are important to create legal security and a public procurement that fulfil economic effectivity. Those rules are effectivly created for example when the demand of evidence is possible for the damaged supplier to fulfil. Yet the rules cannot be too low without leading to an uncertain procurement for the public purchaser. Thus one have to balance the interests of a public purchaser against the interests of a damaged supplier. This balance leads to a public procurement involving rules of damages where the public purchaser cannot escape duty of damages just because the demand of evidence is too hard to fulfil..

Metabolit- och hormonnivåer som tidiga markörer för fruktsamhet och produktionsstörningar hos mjölkkor

During the last decades the fertility of dairy cows has declined in the same rate as the milk yield has increased. This is a result of the negative genetic correlation between milk yield and fertility, failure to show estrous signs and metabolic problems in the cow. The purpose of this review was to investigate the function of metabolites and hormones as markers for disturbances in fertility, health and production in the dairy cow. There are several metabolites that are suggested to indicate the cow?s energy balance.

Personalens del i årsredovisningen : En studie på svenska börsföretag

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

Identifiering av deponerat material i en deponi samt metodikförslag för upprättande av vattenbalans.

Högbytorp is Ragn-Sells? largest waste facility and it is located north of Stockholm. There is an old landfill still in use, but at the end of this year it will be closed. The waste deposited on the landfill can, through decomposition, give rise to a large amount of methane gas, which is an energy rich gas that can be used for heat and electricity production. To receive a relatively large amount of gas, the decomposition requires a high moisture content in the waste.

Work-life balance utifrån ett arbetsgivarperspektiv : Om arbetsgivares arbete och inställning mot work-life balance

I och med att tid spenderad på arbetsplatsen verkar fortsätta öka blir allt mindre och mindre tid kvar till familj och fritid, eller det som i denna uppsats benämns som övrigt liv. Den vanligaste orsaken till att en individ upplever obalans är att arbetssfären är för dominerande och lämnar kvar för lite tid till övriga sfärer. Därför har syftet i denna uppsats varit att öka förståelsen för hur och varför olika arbetsgivare arbetar med work-life balance samt att ta reda på vad de har för inställning gentemot begreppet. Med andra ord ville jag förutom att ta reda på deras inställning även ta reda på vilka olika sätt arbetsgivare arbetar med work-life balance på och vilka nyttor de såg i att göra detta. Detta gjorde jag genom att ta del av litteratur och forskning som berör ämnet work-life balance utifrån ett arbetsgivarperspektiv.

Ett kvinnligt perspektiv på work-life balance : samhälleliga förutsättningar, jämställdhet och strategier

I mitten av 1900-talet steg antalet kvinnor på arbetsmarknaden dramatiskt vilket fick tillföljd att debatten kring möjligheten till balans mellan arbete och fritid, work-life balance, tog fart på allvar.Det övergripande syftet med denna studie är att bringa en bredare förståelse kring kvinnor i förhållande till aspekter av arbete, som berör balansen mellan privatliv och yrkesliv. Intentionen är att tillföra personalområdet en djupare och bredare förståelse kringde villkor som kvinnliga arbetstagare dagligen måste förhålla sig till och därmed också arbetsgivare.Resultatet visar, utifrån kvinnornas berättelser, att samhälleliga förutsättningar för balans och integration, jämställdheten i parrelationen och dess betydelse för balans och integration samt kvinnornas egna strategier kring balans och integration är viktiga aspekter för kvinnorna i hur de balanserar och hanterar work-life balance.Det har även visat sig att förändringar i ovannämnda perspektiv av work-life balance är små mellan generationerna. I de samhälleliga förutsättningarna för balans och integration syns tydliga förändringar mellan generationerna. Politiska och organisatoriska förutsättningar har förändrats över tid. Nya hjälpmedel och möjligheter för individen har etablerats och den samhällsekonomiska situationen förändrats.

En deg : -under jäsning

By conducting a text analysis this study analyzes possible similarities in the portrayal of story characters between historical Norse myths and contemporary film productions. The chosen historical texts are two stories from Norse mythology which render a myth about Thor and a giant named Hrunge as well as the myth Trymskvädet. The selected movies are two of the comic company Marvel?s productions about super heroes ? Thor and The Avengers. Different categories that this study compares are how the characters are defined by their possessions or artefacts, the actions and the choices which the characters make, and also how their relations, roles and origins are being portrayed.

Möjliga strategier för Holmens framtida skogsägande : med avseende på virkesmarknadens historiska och framtida utveckling

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Arbetsmotivera mera! : En kvantitativ studie om arbetsmotivation på Norstedts Juridik

Syftet med denna studie var att utvärdera arbetsmotivation på företaget Norstedts Juridik och att ge underlag för förbättringsarbete. Utvärderingen gjordes med hjälp av en modell för arbetsmotivation, som konstruerades med grund i teori och tidigare forskning. Modellen innefattade åtta dimensioner som tillsammans antogs utgöra arbetsmotivation. Dessa dimensioner var variation, autonomi, signifikans, feedback, utvecklingsmöjligheter, tillhörighet och lojalitet, lön och belöningssystem samt work- life balance. Dimensionerna analyserades i förhållande till de tre bakgrundsvariablerna kön, anställningstid och arbetsenhet och resultaten behandlades i statistikprogrammet SPSS.

Verkligt värde : implementation of IAS 40 in quoted real estate companies on the Stockholm stock exchange, and effect on the company key ratios

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Avskaffandet av revisionsplikten - En studie av dess påverkan på bankers kreditgivning till små ägarledda företag

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

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