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1746 Uppsatser om Changes in the accounting profession - Sida 38 av 117
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Att verka som chef i en kulturorganisation är en komplex uppgift. Organisationen har oftabegränsade resurser och institutionella normer, vilket kan verka hämmande för chefers ochmedarbetares kreativitet. Syftet med uppsatsen är ta reda på vilka förutsättningar som behövsför att lyckas i sitt ledarskap i en kulturorganisation. Detta genom att undersöka hur chefer påGöteborgs stads Kulturförvaltning upplever sina förutsättningar att klara sitt arbete.Det teoretiska ramverk som används för att få en fördjupad förståelse kring uppsatsens syftehar framförallt handlat om ledarskapets förutsättningar, samt kulturorganisationers krav ochmotsättningar i ett ledarperspektiv. Materialet till studien har samlats in genom intervjuer medchefer samt personer på personalavdelningen inom Göteborgs stad Kulturförvaltning.
Reformen, visionen och modellerna - En fallstudie om den offentliga reformens påverkan på stora investeringar i Stockholms stad
This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.
Nyckelfaktorer för en designs slutskede
The final stage of a designers work is always a bit tricky. Design is an abstract phenomenon and no one can tell when a design is really finished. The design process that designers work within has been thoroughly studied but cannot be truly mapped with strict constraints which the designer can follow to succeed. Therefore, in this paper we take a look at the final stage in the design process. The main goal is to get more knowledge and highlight key factors about what designers face when they are about finish their design or what forces them to leave a project that can stay in development for eternity.
Klinisk omvårdnad av den dräktiga tiken och hennes neonatala valpar
Nursing and care for the pregnant bitch and her neonatal puppies is an important part of the animal nursing profession either if it concerns normal reproductionphysiology, pregnancies, diseases or complications at home of the animalowner. This piece of work gives a guidance of what a Veterinary nurse at a clinic should have in mind while given treatments, complications and normal physiology with the bitch and her neonatal puppies in order to be able to perform a professional cooperation with the veterinary surgeon at emergency teatmentcases and to make the animal owners satisfied with enough knowledge to answer their questions about the subject..
Vem väljer att bil bibliotekarie?: en studie över bibliotekariestudenter i Borås
This paper will portray the differences and similarities that exist between students whoattended the Swedish School of Library and Information Science in Borås.The study is based upon quantitative information gathered from a survey which wasdistributed to first-year students in Borås in the auturnn term 1994. A total of 77 studentsresponded to the survey.We also do a comparative study of the students at all the library programs in Sweden.This is partially based on the findings by a thesis prior to this one by the authorsSvalstedt and Österdahl.We found that the students in Borås differ mainly in their personal histories and backgrounds.When it comes to their attitudes towards the profession and educationalmatters they are similar. Further we found the same to be tme in our comparison of thelibrary programs in total..
Revisionspliktens avskaffande : vilka faktorer påverkar företagens val av revision
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.
Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.
Bibliotekariers syn på Open access : Enkätundersökning bland bibliotek med inriktning teknik, naturvetenskap, medicin och farmaci
Open access to scientific literature on Internet is a concept which is supposed to change librarians' work. The aim of the thesis was to examine librarians' perception of Open access. A questionnaire survey was conducted among librarians at libraries with specialisation in technique, natural sciences, medicine and pharmacy in Sweden. Even though Open access can be regarded as an alarming for librarians' work, the results of the survey showed that the future of the librarians' profession can be positive if they flexibly adopt their work routines according to changes in publication forms and library users' needs..
Att leda som man lär : Införandet av en ledarfilosofi i en professionell organisation
Since a lot of the power in a professional bureaucracy lays within the operative profession with its strong corporate culture and strong co-workers the executive occupy a weak position. Their power comes from the complexity of the operative professionals work and the difficulties to supervise that work. To avoid conflicts it?s important to make all expectations on the executive equivalent. This can be done by defining the roles of the executives in a philosophy.
Eftersökta fördelar vid företagsförvärv : integrationsprocessens betydelse för måluppfyllnad
Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.
Att verka mot ett gemensamt mål : En kvalitativ studie om samverkan i Barnahus Gävleborg
Den här uppsatsen handlar om samverkan. Syftet med studien var att undersöka den samverkan som äger rum inom verksamheten Barnahus i Gävleborgs län. Empirin samlades in med kvalitativa halvstrukturerade interjuver med sju verksamma inom Barnahus. Resultatet visar att samverkan existerar och yttrar sig i olika nivåer beroende på profession och arbetsmoment. Uppsatsen ger vidare belägg för att samverkan är ett komplext fenomen men att en ständig utvecklingsprocess inom verksamheten pågår.
Det redovisade resultatets värderelevans - före och efter IFRS
This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.
Forsknings- och utvecklingskostnader : Definition och anskaffningsvärde ur ett skatterättsligt perspektiv.
Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.
Professionellt förhållningssätt mellan förskollärare i förskolan : En kvalitativ intervjustudie med åtta förskollärare
Syftet är att undersöka vad förskollärare uppfattar att ett professionellt förhållningssätt mellan kollegor innebär. Semistrukturerade intervjuer har genomförts med åtta verksamma förskollärare. Resultatet visar att kommunikation är övergripande för att förskollärarna ska kunna upprätthålla ett professionellt förhållningssätt mellan varandra. Resultatet visar även hur förskollärarnas förhållningssätt gentemot varandra påverkar resterande verksamhet. En slutsats är att det finns olika faktorer som kan leda till att förskollärarnas förhållningssätt mellan varandra kan påverka deras profession. .
Svensklärares uppfattningar om lärarprofessionalism.
Syftet med detta examensarbete är att undersöka hur svensklärare tänker kring lärarprofessionalism och en professionalisering av läraryrket. Metoden för undersökningen består av kvalitativa intervjuer som gjordes på fem verksamma svensklärare. Undersökningen ger framförallt en bild av hur svensklärare ser på sitt yrke som profession. Det framkommer även meningsskiljaktigheter bland lärarna vad gäller en professionalisering av läraryrket. Professionaliseringen som görs i form av en lärarlegitimation, jämförs med decentraliseringen av skolan på 90-talet.