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1746 Uppsatser om Changes in the accounting profession - Sida 45 av 117

Grunkelimunken och trollerihatten: vad drama kan bidra med
för förskolebarns lärande

Mitt syfte är att få ökad förståelse för vad drama kan bidra med för förskolebarns lärande. Den empiriska delen i studien har genomförts på den förskola där jag gjorde min senaste verksamhetsförlagda utbildning till lärare för tidigare år, vilket omfattar förskolan och upptill skolans tredje år. Barnen som deltog i mina dramaaktiviteter var mellan tre och fem år. I studien har jag använt insamlingsmetoder av kvalitativ karaktär som observation, samtal/intervju och barnens bilder som jag tillsammans med barnen förde ett samtal kring. Resultatet visar att barnen genom dramaaktiviteterna utvecklade sin fantasi och nyfikenhet och därigenom sitt lärande.

Småföretagares uppfattningar om och behov av revisorn som rådgivare - sett ur ett livscykelperspektiv

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Normeringsprocessen : En studie om lobbying kring Redovisningen av goodwill

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

Normeringsprocessen : En studie om lobbying kring Redovisningen av goodwill

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

Bakom belönade bolag : Företagsspecifika förklaringar till frivillig information i publika företags årsredovisningar

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

Professionalism i förskolan : En kvalitativ studie om vad några förskollärare anser kring professionalism i förskolan samt vad deras professionella ansvar handlar om.

Syftet med denna studie är att undersöka några förskollärares upplevelser kring professionalism i förskolan avseende förskollärares uppdrag och svårigheter i arbetet samt vad deras professionella ansvar handlar om. Studien är kvalitativ och datainsamlingen består av fokusgruppsintervjuer och individuella intervjuer. Resultatet visade att uppfattningar kring professionalism i förskolan utgick ifrån tre områden. Dessa områden var ansvar, uppdrag och svårigheter. Studiens slutsater är att förskolläraryrket är komplext och även om förskolläraryrket är professionellt är det inte alltid enkelt att agera på ett professionellt sätt i alla situationer..

"Att tända gnistan och få den att flamma upp" : Samverkan mellan lärare och skolbibliotekarier på låg-och mellanstadiet

The aim of this bachelor thesis is to examine the collaboration between school librarians and teachers in primary school, in order to illustrate how the two professions can work together, how they see their own roles and how they look at the other professionals´ roles. We also discuss earlier studies in LIS concerning collaboration between teachers and librarians. The method of investigation is qualitative interviews with practicing school librarians and teachers, we interviewed three school librarians and three teachers from three different schools in the same county.  As a basis of the discussion and analysis Andrew Abbott's theory of professions is used. The thesis shows that collaboration differs between the schools.

Vårdplaneringsteam-För och nackdelar

Hedström Tom, Care planning teams. Advantages and disadvantages. Examination work C-level, 15 hp, Malmö Högskola, Health and society, Social works program, autumn semester 2009. The purpose of my work was to find out what the advantages and disadvantages might be with a care planning team from a support administrators point of view. The data collection for this work was done by semi-structured qualitative interviews with five people, all working as support administrators within the social services in the same region and town in Sweden. In my choice of interviewees i have tried to get such a diverse mix as possible when it comes to the interviewees experience in the profession and experience with care plannings.

Big bath accounting i samband med goodwillnedskrivningar

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Informatörer och professionalisering

The foundation for this thesis lies in whether or not, and how, the body representation in printed commercials, specific products directed to the body (shampoo, body lotion etc.), has changed during the last fifty years. Four years have been chosen because of the changes in society that we believe might have had an impact. The commercials that have been picked out are the ones that best represent the general view of the body. We have found that the changes when it comes to body presentation has followed the social development to a certain degree, but it is difficult to say how much the society has had an affect on the body ideal in advertising. Representations of the male body is something that has escalated since the early 70?s, fifteen years earlier few commercials was made with male models, and the few there were, never showed more than the face.

Motorsågskörkortet - en utvärdering av Skogsstyrelsens motorsågsutbildning vid Frossarbo kursgård 2005 - 2007 :

The use of chainsaws in both private forestry and commercial companies is highly associated with personal injuries and accidents with deadly outcome. As a result to this, a driver?s license for chainsaws was presented in the year 2005. To get the license you have to attend a course given by the Swedish Forest Agency or one of several private educators. This study is an evaluation of one course given by the Swedish Forest Agency in Uppsala.

Ett samspelt Samhall? En studie av ett avkastningskravs inverkan på en organisations interna styrning: A synchronized Samhall? A study of the impact of an imposed return-on-equity requirement on the management control mechanisms of an organization

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Att identifiera signaler för obestånd i tid

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Vägar till vuxenliv : Trettioåringar från Norrtälje om uppväxten, skolan och vuxenlivet

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Studie- och yrkesvägledarna efter avslutad examen

Vårt syfte med undersökningen är att med hjälp av en mindre grupp vägledare från komvux, försäkringskassan och AF, ta reda på hur de upplever sin yrkesroll i vägledningssammanhang. Vi är också intresserade av hur dessa vägledares samverkan är med andra myndigheter. Metoden vi har använt oss av är kvalitativ intervju med hjälp av en intervjuguide. Vi valde vägledare från olika områden för att få variation av informanternas berättelse av samma verklighet. Vårt resultat i vår studie visar att de flesta av informanterna har samarbete med olika professioner, ett fåtal har vid några tillfällen samarbetat med någon myndighet.

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