
Sökresultat:
1746 Uppsatser om Changes in the accounting profession - Sida 46 av 117
AKK - Alternativ och Kompletterande Kommunikation : AKK som stöd i den dagliga förskoleverksamheten
This study was built on the concept of Emotional Intelligence (EI) as an ability with four branches, to effectively: (1) perceive (2) reason (3) understand and (4) manage emotions. By closely studying the four processes of EI through eight semistructured interviews with psychologists, counselors, CBT-therapists and psychotherapists, a study of participants' stories from real practice was done and then analyzed and interpreted. The purpose of this study was to get the participants to describe and put words on practical experiences that occur with clients that correspond to the four domains that define the concept of EI according to Mayer et al. (2008) and find out about if their way of "doing" EI gets trained and developed after several years of professional activity. The results shows that the practitioners used all four branches of EI in dialog with the client, both intra- and interpersonal.
Avskaffande av revisionsplikten : - Alternativkostnader som kan uppkomma för de mindre företagen
This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.
Kommunikation och konflikthantering i fritidshemmet
Syftet med arbetetär att undersöka om det finns möjligheter för barn och elever att få redskap för att hantera konflikter på ett konstruktivt sätt.Idéenbygger på att elever genom kommunikation kan förutse en konflikt och då hanteradetta på ett konstruktivt sätt.Vidare ärsyftetatt undersöka hur det ser ut på fritidshem vad gäller pedagogers förmåga att förmedla detta. Genom intervjuer ochenkäterkartläggshur pedagoger ser på konflikthanteringoch vilken utbildning de har i detta.Resultatet visaratt pedagoger som är trygga i sin profession vad gäller konflikthantering inte upplever konflikter som negativa, de vet hur de ska agera för att hjälpa elever att själv hantera situationer där de behöver komma överens. Resultatet visar även att lärarutbildningarän så längeberör dessa områden alldeles för lite, samtidigt som det är varje enhets eller pedagogs ansvar att fortbilda siginom områdena kommunikation och konflikthantering.
Lärarlegitimation, ett erkännande av lärarnas yrkesprofession
Syftet med uppsatsen var att undersöka pedagogers inställning till lärarlegitimation samt huruvida legitimationen på olika sätt kan beröra både verksamma och nyutexaminerade pedagoger. Syftet med studien var även att skaffa oss en djupare förståelse kring lärarlegitimationen och dess innebörd. Av intresse var också att undersöka vad informanterna anser om sin egen utbildning samt om de ser på lärarlegitimation som ett svar på att höja läraryrkets status. För att få svar på våra frågor har vi använt oss av både kvalitativ och kvantitativ metod där vi genom semistrukturerade intervjuer, enkäter, litteratur och tidigare forskning analyserat vårt material. Resultatet visade att inställningen till lärarlegitimation förhållandevis är positiv men att det enligt informanterna krävs mer för att legitimationen ska vara värdig sitt namn och inte bara vara ?ett utskrivet papper?..
VEM ?R JAG ENLIGT STJ?RNORNA? En kulturvetenskaplig studie om astrologins roll i identitet och divination
The aim of this study is to examine how zodiac signs are depicted through social interactions from an identity perspective and if zodiac signs can be seen as a form of divination. Our method was based on the answers of seven informants (six interviews in total), all of whom were interested in astrology with two of the informants having the title of astrologer by profession. After the implementation of Erving Goffman?s dramaturgical theory regarding identity and Jesper Fr?kj?r S?rensen?s divinatory perspective, we found evidence in the orrelation between zodiac signs and identity, along with astrology having little to no
correlation with divination. The results show that although the majority of the informants were hesitant to the assertion that astrology can provide divinatory evidence, many of them still consumed and followed astrological advice based on prognosis.
Att vara i minoritet : Flickors läsutveckling på mansdominerade yrkesprogram
This essay studied how six girls experienced their reading development during their college education in male-dominated profession programs. The issues assumed were how they experience their literature reading and literature education and what happened with their interest in reading. The theoretical frame included researchers Säljö, Rosenblatt, Gun Malmgren, Olin-Scheller, Ulfgaard and Molloy.The study showed that most of the girls felt their reading had worsened but not because of their male classmates but because of school. They had a lot of homework and participated in so many different school projects which would be completed that there was no time to reading for pleasure. The girls did not like the teachers? literate sample and did not like the methods used in learning literature.
Ett attraktivt snittblomssortiment från perenner odlade på friland :
The production of cut flowers has diminished in Sweden and the remaining growers produce mainly in greenhouses. This situation could be changed if hardy, garden perennials suitable for Swedish conditions were to be used as cut flowers. A grower with suitable equipment as plastic tunnels or houses would be able to provide florists with an attractive assortment of perennials for cutting, during an extended selling period compared with the natural flowering period for these cultivars. This assortment would be based upon imported perennials already used by florists, but would also contain new products. To investigate the demand for locally field grown perennials as cut flowers, an inquiry took place.
Biblioteket är till för användarna. En studie av folkbibliotekariers syn på bibliotekarieetik
The main purpose of this master thesis is to explore a selection of Swedish librarians view of professional ethics. The latest master thesis written on the subject was published in 1997, which concluded that the Swedish public librarians had a poor awareness concerning professional ethics. We wanted to investigate if something had changed. We interviewed six librarians from five public libraries, asking them questions concerning ethical guidelines, responsibility, censorship and selection, pressure from lobbyists, and ethical problems relating to Internet. The answers we got gave the impression of a divided profession, and the librarian?s awareness of professional ethics can hardly be said to have been improved since 1997.
En explorativ studie av TIL-programmet : Fem små berättelser av föräldrarnas upplevelser
This essay studied how six girls experienced their reading development during their college education in male-dominated profession programs. The issues assumed were how they experience their literature reading and literature education and what happened with their interest in reading. The theoretical frame included researchers Säljö, Rosenblatt, Gun Malmgren, Olin-Scheller, Ulfgaard and Molloy.The study showed that most of the girls felt their reading had worsened but not because of their male classmates but because of school. They had a lot of homework and participated in so many different school projects which would be completed that there was no time to reading for pleasure. The girls did not like the teachers? literate sample and did not like the methods used in learning literature.
Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas
In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.
Lärarperspektiv på verklighetsanknuten matematikundervisning
Syftet med vår studie är att ta reda på hur matematiklärare på grundskolans senare år ser på verklighetsanknuten matematikundervisning samt att undersöka hur de eventuellt bedriver sådan. För att uppnå syftet utformade vi en enkät som delades ut till 60 verksamma matematiklärare i år 7-9 inom Luleå kommun. Under bearbetningen av det insamlade materialet framträdde bilden av att inställningen bland lärarna till största delen är positiv till verklighetsanknuten matematikundervisning. Det framgår också av undersökningen hur sådan matematikundervisning bedrivs, närmare bestämt genom att använda matematiklitteraturen, nyttja exempel ur vardagslivet eller arbeta med tema och arbeta med projektarbeten. Detta styrker oss i vår uppfattning att verklighetsanknuten matematikundervisning är värdefull för att fånga elevernas intresse och få dem att inse nyttan av skolmatematiken.
Finansiella nyckeltal i svenska börsbolag - En empirisk studie av historiska värden och förekomsten av konvergens till långtidsmedelvärden
Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.
En studie i RR 29 / IAS 19:s förändring och utfall
The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.
Internationell harmonisering av redovisningsnormer - en studie av skillnaderna mellan svenska rekommendationer och International Accounting Standards samt orsakerna till dessa skillnader
Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..
Villken funktion fyller en studiecirkel om smärta?-en pilotstudie
BACKGROUND: The nurse profession is nursing care and that includes leading and educate co-worker. In north-east Skåne a nurse started a study circle about pain for nursing staff at housing for elderly. AIM: The aim of this study was to understand the nursing staffs understanding about the study circle as a resource for their work with analgesia among elderly after participating in the same. METHOD: A qualitative approach was used and collecting data was done by a semi-structured focus group interview and two individual semi-structured interviews. The data was analysed by content analyses.