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1587 Uppsatser om Consolidated financial statements - Sida 38 av 106
Demokratisk fred : Resultatet av FN-interventioner ur ett demokratiskt perspektiv
The UN was established after the Second World War. The organization?s primary goal was to maintain peace among all nations. When the UN intervenes in other states affairs, it is violat-ing the principles it is set to defend, principles of non-intervention and respect for sover-eignty. The outcome from such interventions is very important, a result that can legitimize the action.
Bostadsrättsföreningars tillgångars kapitalisering på bostadsrättspriser
In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.
?Jag är väldigt stolt över att säga ifrån när saker och ting inte är som de ska!? : om inflytande för vuxna personer med lindrig utvecklingsstörning på gruppbostad
The aim of our study has been to investigate what kind of space there is to exert influence for adult persons with mild intellectual disabilities who live on group housing. We wanted to investigate what kind of hindrance and possibilities there were to exert influence for people on group housing. Our study has been built on qualitative group discussions with 9 persons with mild intellectual disabilities and 6 care-keepers. We have analysed our discussions on the basis of the theory of empowerment. Our result indicates that there is different kind of factors that affect the possibilities for people with mild intellectual disabilities to increase their influence, and it does not always have to do with the disability how the persons can make their voices heard.
En ekonomisk utvärdering av framtida biobränslebaserade processkoncept inom energisektorn
The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.
Strömkarlen och "Hvad tjenar konsten till?" : Programförklaring i två delar, av Ernst Josephson
The purpose of this essay is to investigate modern influence in the painting Strömkarlen, by Ernst Josephson. Strömkarlen was painted 1884 in Norway. First the essay performed an investigation of earlier researchers statements to establish a ?common truth? that puts the painting in a realistic/naturalistic-romantic context. With the help of Yve-Alain Bois? model, where he sees art from the painters point of wiew, it was possible to use two articles, written by Ernst Josephson in the fall of 1884, where he debates the conditions for art and artists in Sweden.
Agricultural and forestry business owners? perceptions of banks
Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.
"Kristus som Antikrist - den tanken torde, och borde, tänkas ut i sina konsekvenser." : En hermeneutisk tolkning av von Triers Antichrist
With a hermeneutical method using narratology this thesis is interpreting the auteure Lars von Trier´s discussed movie Antichrist. On one hand within the limits of the hermeneutic Paul Riceours analysis of structure is used to reconstruct the narrative of the film out of the different part of discourses that I have construed in my first reading to find out a deeper comprehension of the relation between the characters and their relations to the different discourses. On the other hand the discourses which extracts out of His and Hers actions and statements are related to the clues that I´ve found out from interviews with von Trier regarding Antichrist where he, among other things, touches upon philosophical work of Friedrich Nietzsche and his own disregard about protestantism and religion. All in all this first phase of interpretation is termed the different horizons which I finally interprete and coalesce with my subjects comprehension on a metadiegetic and meta-metadiegetic level. By this a ?fusion of horizons? in the sense of Hans-Georg Gadamer can take place, which directly leads into the big scene of Relevations.
En utredning av Rom I-förordningens artikel 4.1(h)
Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.
Lärares skrivdiskurser i teori och praktik. : En fallstudie av lärare i årskurs 6.
The purpose of this discourse-analytical study is to investigate teachers? beliefs about writ-ing and writing instruction and how their beliefs and writing instruction can be understood in relation to the Lgr11 syllabus in Swedish. The study included five teachers who teach in grade 6 of primary school, where I applied Roz Ivani??s theories of written discourses, based partly on interviews with teachers and classroom observations of teaching, partly on the Swedish curriculum for grades 4?6. The result shows that teachers move within creativi-ty, process, genre and social practice discourse, while the skills of discourse and the socio-political discourse lack matching.
Biblioteks- och informationsvetenskap i praktiken? En studie av nio bibliotekariers förhållande till fackinformation
This Master thesis aims to illuminate nine librarians relation to professional information. This is accomplished by focusing on five questions: How do they communicate and acquire professional information, and how do they evaluate its relevance? What are their experiences of continuing professional education? What are their opinions on the academicalisation of the education? Is it possible to perceive something of the librarians professional project in the informants statements? What is their relation to the academic subject of library and information science and the research on the area? The analysis is based upon the interviews with nine librarians and carried out with profession theory in order to study the role of theoretic knowledge in our participants professionalisation processes. We also use different context oriented theories to study the contextual dimension of information need and seeking. The conclusions of this Master thesis reveal that the communication between the theory of library and information science and the practice need to be improved if we want to see more of an evidence-based librarianship.
Mäns och kvinnors possible selves om framtida arbetsliv
Människors yrkesval och syn på framtida arbetsliv influeras av olika faktorer som i sin tur har formats av evolutionen eller den sociala omgivningen. Människans kognitiva förmågor är ett av elementen som påverkar yrkesvalsprocessen, men är också kanske en bidragande orsak till könssegregeringen på arbetsmarknaden. Hur människor ser sig själva i den framtida yrkesrollen kan också vara en anledning till varför det finns en könsskillnad på arbetsmarknaden. Markus and Nurius (1987) har myntat begreppet ?Possible self?, vilket de definierade som självbilden i framtida situationer.
Gränsdragningen mellan yttrandefrihet och hets mot folkgrupp : En undersökning av gällande rätt utifrån ett samtida perspektiv
AbstractThis essay begins with a presentation of the complex set of problems which relate to the interaction between freedom of speech and the ban against discrimination based on a person's race, the colour of their skin or ethnic origin, confession of faith or sexual preference (BrB 16:8, incitement to racial hatred). Can conflicts arise between freedom of speech and the ban against discrimination? To shed light on this question, we have chosen to look at the issue from a new perspective. This perspective is based on the new challenges faced by Swedish society as a result of the changed composition of our population, our membership in the EU and our acknowledgment of certain international conventions concerning human rights.Fifty years ago our population almost solely comprised of ?native Swedes?.
Val av revisionsbyrå : Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag?
Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.
Genuspedagogiska samtal
The education curriculum states that one of the tasks for schools and preschools are to promote gender equality by discouraging traditional gender roles. Gender equality is therefore a part of the fundamental values of the education system. In order to be able to work with the issue of gender equality, the employees need help and further education. Therefore some schools and preeschools contact a teacher specialized in gender equality work.In this essay I have chosen to do a field study of such a teacher at work during different workshops with nurses and teachers. The aim is to examine how she discusses gender ideas and what discussions arises from the meetings with the attendents.
Finansiell värdering av patent
The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.