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1746 Uppsatser om Changes in the accounting profession - Sida 18 av 117

?Jag jobbar som polis men jag brukar inte säga att jag är en polis? : En kvalitativ studie om polisyrkets påverkan på den enskilde individen med fokus på roller samt emotioner

The purpose of this study is to gain a better understanding about the police profession's impact on the singular individual, with a focus on roles, regions and emotions. The main question is to understand if and then so, how individuals outside of work will be affected of the profession and professional events. In order to answer this question I carried out six semi-structured in-depth interviews with police officers who worked at the main office in a police region in a midsize city in Sweden. To ensure reliability and allow readers to conduct their own assessments the quotations in this study are anonymous. The analysis of the collected material is based on selected parts of Goffman's theories about dramaturgical perspective as well as selected emotion theories.

Gott och blandat ska det vara! : En studie om mångfald och dess effekter i arbetslivet

While designing an intranet for people with mobile work there are things you have to consider. This thesis is aim to bring understanding to the difficulties involved in these kinds of situations. Our focus is to develop ideas that motivate the assistants to use the intranet. We have looked into the profession of personal assistants and wish to highlight their problems to access the intranet. And we will as well demonstrate their needs for communication.

Hållbarhetsredovisning : En historisk utveckling

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

Information och signaler i revisionsberättelsen : En studie av konkursdrabbade företag i Skåne län

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Sjuksköterskors upplevelse av stress i arbetsmiljön

Studies have shown that stress is common in the nursing profession.Purpose: The aim was to investigate nurses' experience of stress in the work environment at the University Hospital in Uppsala and how nurses deal with this stress and whether the perceived stress experienced affect patient safety and in what way. Method: The study had a descriptive, qualitative design based on nine interviews. The selection criteria for the study was that participants were nurses and that they had worked at least one year within the profession and that they had experienced stress in their work environment. Data from the interviews was analyzed using the qualitative content analysis method by Graneheim and Lundman. Results: The analysis resulted in three categories: "Stress in the workplace?, "stress management" and "patient safety? and showed that all participants had experienced stress repeatedly in their workplaces.

Sjuksköterskor är från Venus, läkare är från Mars : En litteraturstudie om kommunikation mellan sjuksköterskor och läkare

Kommunikation är en stor del av sjukvården och det utväxlas varje dag tusentals budskap. Detta medför stora risker för säkerheten och vikten av att sjuksköterskan och läkaren har en bra kommunikation är tydlig. Att reflektera över sin egen del i kommunikationen och se till att rätt information överförs på ett bra och effektivt sätt är en del i sjuksköterskans profession. Syftet med studien var att belysa faktorer som underlättar och försvårar kommunikationen mellan sjuksköterskor och läkare. Det gjordes en kvalitativ litteraturstudie som innebar en granskning av åtta vetenskapliga artiklar med en kvalitativ innehållsanalys.

Vägen mot Lean Accounting : En mogen stig?

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Specialpedagog på uppdrag : En studie av några lärares förväntningar på specialpedagogens yrkesfunktion

AbstractSince 1990, special needs educators have been working in both primary and junior school. It has not been easy for the special needs educators to take authority when working with broader educational issues due to the varying requirements placed upon them. The object of this study is to examine how certain primary and junior school teachers describe their expectations of special needs educators and their professional role.I have conducted individual interviews with three primary school teachers and three junior school teachers, who have at least five years experience of working within their respective fields. The interviews have been scrutinized, and the results are presented with the help of five different themes. The results were then analysed in accordance with the two perspectives of special needs education described by Persson (2001) those of both the relational and the categorical perspective.Amongst other things the results show that the view of primary and junior school teachers with regards to special needs educators differ one from another.

En studie om svenska börsnoterade fastighetsbolag : hur väl lämnas upplysningar om förvaltningsfastigheters värdering och varför kan detta skilja sig åt?

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

"Öppna jämförelser"- morot eller piska? : En fallstudie av hur förändrad styrning av sjukvården påverkar läkare i deras yrkesutövning

The governance and control of healthcare organizations has traditionally been run byprofessions inside the organization (Fölster et al., 2003). During the last decades Swedishhealthcare has undergone an institutional transformation where the governance has changedfrom professional governance to a more market like one (Sahlin-Andersson, 2006). Governingof healthcare can however be problematic as professional work is characterized by a highlevel of autonomy and tacit knowledge (cf. Tsoukas, 1997, Freidson, 2001). An expression ofthe new kind of governance is the annually published report ?Öppna jämförelser av hälso- ochsjukvårdens kvalitet och effektivitet?.

En bransch med bristande förtroende : - PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende

AbstractTitle: An industry with a lacking trust ? PR-consultants about their own responsibility and how they can contribute to an increased trust for their profession (En bransch med bristande förtroende ? PR-konsulter om sitt eget ansvar och hur de själva kan bidra till ökat branschförtroende)Number of pages: 68 (79 including enclosures)Author: Ebba GöranzonTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the Swedish PR-industry and the distrust that is directed towards it. The starting point is different PR-consultants opinion about their profession and industry. What do they think needs to be done to increase the trust for the industry and what kind of responsibility do they think they have?Method/Material: Together with literature studies, a qualitative method has been used and five in-depth interviews with PR-consultants have been conducted.

Hur skapas en journalist? : En biografisk studie på nyexaminerade journalister

The study - Hur skapas en journalist? - examines why so many people choose to turn tothe journalist profession when the conditions for a secure position on the labor market ispoor. The study also highlights how recently graduated journalist perceives their temporary and insecure position on the labor market.The study was performed trough ten biographical interviews with recently graduated journalists. Via the interviews I examined what has formed the individuals to perceive journalism as a rational or pragmatic choice for a career. The study shows that journalists, who come from families with high cultural capital, have been shaped by a particular culture of education, which focuses on education as a step towards selfrealization.

Utvecklingen från traditionell ekonomistyrning till verksamhetsstyrning : En studie inom ekonomistyrning

This thesis primarily includes a study on whether companies can develop a mathematical activity that supports students' motivation in mathematics. The work was done together with Midroc Electro, a company that pays attention to the difficulty of recruiting and therefore was interested in investigating how the business world would be able to contribute.The thesis can be divided into three stages. The first part comprised by a exploration into research on student motivation regarding mathematics as well as numerous interviews with engineers to see how the research findings did fit with Midroc Electros reality. In these studies it became clear that the student who aims for a profession whose education or work requires math belongs to the group of students who primarily manage their studies in mathematics, that is, those that have the greatest motivation to work hard and complete their studies.Research information and interviews were compared and resulted in the thesis second part, Midroc Challenge. An activity where students primarily came to learn about the engineering profession and secondly how mathematics can be used in the engineering profession.

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