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1746 Uppsatser om Changes in the accounting profession - Sida 21 av 117
Projektverksamhetens"early-warner"- en jämförande studie om projektcontrollerns funktion
Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.
Modebloggarnas dolda budskap?
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Bibliotekariers resonemang kring arbetet med läsecirklar sett ur ett professionsperspektiv
The purpose of this study is to examine what view librarians have on reading promotion for adults, in particular reading circles, and in which way earlier experiences, education and competence form this view. To what extent, if any, do perceptions of professional identity influence the interest to carry out some kind of reading circles for adults?Our study is based on qualitative interviews with librarians, both those in charge of reading circles in libraries and those who are not. As theoretical starting point we have used Andrew Abbott's work on theory of professions and Jofrid Karner Smidt's thesis on literary preferences and different kinds of mediation of literature. For our analysis we will also use earlier studies on the subject to place our study in a wider context.Our conclusions show that the librarians in our study have an ambivalent view on their profession and professional identity.
Ekonomistyrning riktad mot läkare som profession : Fallstudie: läkemedelsförmånen i Landstinget i Östergötland
Bakgrund: Genom läkemedelsreformen överfördes kostnadsansvaret för läkemedel från staten till landstingen med syfte att dämpa de skenande läkemedelskostnaderna. I dagsläget är det patientavgifterna och förskrivningen av läkemedel som landstingen kan påverka. Om förskrivningen ska ändras för att minska kostnaderna är det läkarna som måste påverkas till att ändra sitt förskrivningsmönster. I studier av hur läkare möter krav på ekonomistyrning har tre starka institutioner ? etiska regler, hög grad av autonomi samt ett kunskapsövertag gentemot andra grupper ? identifierats.
Bilder av landskapsarkitektyrket i Sverige : en pilotstudie om yrkesrollen
I takt med att vår medvetenhet om miljöns påverkan på vårt välbefinnande ökar, så ökar också behovet av en kunnig yrkeskår som planerar vår livsmiljö utifrån de rådande förutsättningarna. Landskapsarkitektyrket är ett relativt ungt yrke, vars tunna yrkeshistorik bidrar till en allmänhet som generellt är dålig på att definiera yrkesrollen. Medias framställning och tolkning av yrket är också en starkt bidragande faktor till att den skeva bilden av yrkesrollen ytterligare förstärks.
Syftet med denna pilotstudie är att granska ett antal utvalda medier, vars information ställs i motpol till ett antal intervjuade yrkesverksamma landskapsarkitekter. Resultatet förstärker min teori om att det finns en utbredd okunskap hos såväl kollegor som allmänheten.
Överväganden vid val familjehem : En kvalitativ studie av fammiljehemssekreterare.
This essay is about what considerations foster home secretary may face in their profession and how they use themselves as a tool. We were interested in the family home secretaries as a profession and we found that this area is relatively unexplored. The essay is based on semi-structured interviews with ten family home secretaries from seven different municipalities. To interpret our results, we used Mead's theory of "Mind, Self and Society". Our paper shows that family secretaries are faced with a variety of considerations in the selection of foster homes.
Lättare sagt än gjort : En kvalitativ studie om samverkan mellan socialtjänst och psykiatrisk slutenvård
Syftet med uppsatsen har varit att undersöka hur samverkan mellan socialtjänst och psykiatrisk slutenvård upplevs av några representanter för berörda yrkesgrupper. För att undersöka detta har en kvalitativ studie gjorts. Två personer inom socialtjänst, respektive psykiatrisk slutenvård och deras två chefer har intervjuats. Frågeställningarna har varit: När samverkar socialtjänsten och den psykiatriska slutenvården? Vilka faktorer påverkar samverkan? och Vilket handlingsutrymme har aktörerna i samverkan? Resultatet har analyserats med hjälp av nyinstitutionell organisationsteori och begreppen handlingsutrymme och profession.
The allotment plot : osäkrande som designstrategi
During the spring semester of 2009 I have participated in what was to become the project The Allotment Plot; a collaboration between the Swedish University of Agriculture and the Wanås Foundation. As one of six students in landscape architecture I have experienced a group
based learning process with the point of departure in the designing of an organic and experimental kitchen garden at Wanås, a sculpture park for contemporary art.
The project came out as neither us nor any other of the people engaged could have guessed. What was meant to be a garden turned out to become an entire cultivation movement.
As students, we have gained a lot of experience through praxis; experience that will be valuable for our future profession. The project has also opened up the possibility to question and reflect upon what our profession and education could or should be about.
This thesis focuses on the role of communication and the production of communicative tools in design processes and landscape architectural practice. It discusses how communication may be used in an exploratory and ?un-securing? way, and how this may dislocate the professional role, especially in situations where the design action, as in the case of this study, demands a high degree of transdisciplinarity and collaboration.
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Strategies for Goodwill Allocation
Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.
Intranät för personliga assistenter : En studie av förutsättningar för effektiv informationshantering i vardagspraktik med stöd av IT
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.
Fritidspedagogens syn på samverkan med lärarna
I have in my thesis examined what a leisure pedagogue does in school. I have asked the questions how it is with interaction between leisure pedagogues and teachers according to policy documents and according to the interviews I did with three professionals. In the literature part I began by describing the historical background to the after-school and leisure pedagogue profession until the new teacher education in 2011th. My theory section, in previous research and theory, focuses on interaction between leisure pedagogue and teacher. In the research part I describe the interviews I did with three leisure pedagogue on three separate occasions.
Chefskontrakt : ger det en tydligare anställningsform för chefer i Landstinget Västmanland?
The purpose of this work is to find out how present manager contracts are set up in Landstinget Västmanland (the county council of Västmanland), explore managers? perception of these contracts and why managers have chosen leadership. The work has also reviewed the question if managers need to have a relationship or expertise to the activities they lead and which qualifications are needed in such case. The survey was conducted in two divisions in which nine interviews were held with managers at all levels. In addition to this a questionnaire including the 87 managers in the divisions were held.
Nedskrivningsprövning av Goodwill - En kvantitativ
Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.
Elevers uppfattning om Idrott och Hälsas betydelse för ett livslångt idrottande : En enkätundersökning om gymnasieelevers uppfattningar om fysisk aktivitet i gymnasieskolan
The study is about Physical Education as a subject that offers students in Upper Secondary School a possibility to a life long interest in exercising. The study focuses on whether there is a difference between study concentrate programmes and profession concentrate programmes. The study also includes differences among exercising and non-exercising students. Earlier research shows that many youths don?t have an exercise form that they spend their spare time in.
Reflekteras det nya insatsförsvaret i utbildningen till officer? : En komparativ studie av det militärhistoriska ämnets kursplaner och inriktning i krigsvetenskap på Försvarshögskolan och West Point
This paper examines whether the American officer?s education at West Point and the Swedish officer?s education at the Military Academy Karlberg have adapted their history of the military art education in accordance to the new requirements of the Armed Forces and its focus on the operational defense. Sweden is evolving towards an operational defense and so is the United States. This in turn requires that training and education keep up with the changes. The National Defense College in Sweden do not focus the teaching of advanced history, which happened beforet he invention of the engine, in the officer?s training program, while the American education is rather advanced, with special focus on events taken place in the 19th century up to the Cold War.