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1587 Uppsatser om Consolidated financial statements - Sida 52 av 106

Solvens II : En konkurrensfördel för de svenska försäkringsbolagen?

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

Upphovsrättens balans: en idéanalys av bibliotekssfärens remissvar på Ds 2003:35.

The aim of the study is to examine ideas surrounding copyright law and related rights appearing in the referral statements that the participants of the library sphere gave to the department writ Ds 2003:35. These ideas reflect the positions the library sphere take regarding issues surrounding the copyright law and related rights. The department writ was preceded by a directive from the European Union; Directive 2001/29/EC of the European parliament and of the council of 22 may 2001 on the harmonization of certain aspects of copyright and related rights in the information society. The writ Ds 2003:35 was later followed by a proposition from the government which was co-herent with the preceding writ. The empirical material has been analyzed with a starting point in the polarizations, artist/audience, private/public and original/copy, presented in PhD Martin Fredriksson?s book Skapandets rätt.

Katastrofberedskap : En samverkans- och kommunikationsfråga för kulturarvet

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Ebbas klänning Uppmätning och analys som källa till information i kombination med historisk undersökning

This study focuses on costume as a source of information. By making a case study of an 1880's dress itaims to explore the conservators potential as an investigator and conveyor of the information containedin a costume. Further explanation of this role is made by reference to several statements made by wellknown textile conservators. The paper also explores the different words used to make a new version ofa preserved or inexistant garment, gives an extensive presentation of taking patterns and an insight tothe other methods used for analysing costumes. The case study consists of an investigation of the dressconstruction, during which a pattern is taken, and a literature study of the contemporary fashion, theowner of the dress and the maker of the dress.

Medarbetarskap ? en studie av medarbetarskap i en arkitektbyrå

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Varför arbeta utan lön?

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

Valda verkligheter : En studie av svenska och engelska tidningars konstruerande av verklighet i rapporteringen kring Julian Assange

This is an analysis of how the Swedish newspapers Dagens Nyheter and Aftonbladet and the English newspapers The Independent and The Guardian reported about the sexual molestation and rape charges that were alleged against the Wikileaks founder Julian Assange in August 2010. Through a critical discourse analysis, a theme- and proposition analysis and a process analysis this paper aims to investigate how the above mentioned newspapers create reality in their articles. The purpose is to shed light upon with what means the journalists through the inherited structures of the newspaper illustrate actions and events, how they let other people get visible in the text and who is described as responsible for current events.    The results of the analysis shows that Aftonbladet uses a relatively large amount of propositions and speech cues to create an image of the reality that is almost explicitly angled. Dagens Nyheter and The Independent claims a higher degree of objectivity and through micro themes with different perspectives and few explicit statements they create a reality with plenty of room for the reader to make her own conclusions. The Guardian creates an image of the world where the Wikileaks is a great force of democracy and where actions are performed by humans as well as by objects and organizations.   .

Uppfostrad av samhället : ? En studie av 6 grundskoleläroplaner från 1900-talet

Democracy has been a part of the Swedish society for a long period of time and it is also a part of the Swedish elementary school curriculum, in which you can find a number of statements that expresses that the Swedish elementary school should socialize the children into becoming role model citizens. This also conjures with the available research that describes schools in general as socializing. This led me to a question that hasn?t been answered: How much of the curriculums reasons for socialization the pupils are based on democratic values and how much of it can be dated back to events prior to the curriculum?The methodological approach is an analysis of ideologies as described by Sven-Eric Liedman and Ingemar Nilsson in Ideologi och ideologianalys. The text is focusing on the fact that a text has two layers; one is the manifest which is roughly the same as explicit or present in the text.

Ändamålsenligheten med revisorers arbete vid granskning av goodwillvärdering

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Film distribution and exhibition in the EU

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Intellectual Capital Statements - The New Guideline - Framtidens intellektuella rapportering

Denna uppsats behandlar ämnet barn som vistas med sin förälder i fängelse. Idag finns möjlighet för spädbarn att följa med sin moder under ett fängelsestraff. Hur ser anstaltspersonal på åldersgränser för barns vistelse med förälder i anstalt? Vilka fördelar respektive nackdelar kan finnas med att låta barn bo med sin förälder i anstalt? För barnet, för den frihetsberövade föräldern, för de medintagna? Bör fäder ges jämlika möjligheter att medföra barn i anstalt? Sex intervjuer med anställda på mans- och kvinnoanstalt har utförts och analyserats med hjälp av meningskategorisering. Intervjuerna visar att det kan finnas vinster för barnet att följa sin förälder i fängelse, såsom skydd mot potentiellt skadliga separationer och kontinuitet i omvårdnadsförhållandena.

Kommunikationens betydelse vid implementeringsprocesser

Discussions started on how to handle liquidity problems crises in credit institutions and investment with the financial in 2008 as a research background. This led to the establishment of a new legislation regarding the current managing of liquidity risks which involves major changes in organizations. The changes will address the problems on how a successful implementation work could be completed and what is required of the organizations. Good communication is essential in order to have a successful changing process when everything an organization undergoes requires clear and ongoing communication.The purpose of this paper was to examine if Organization X application communications to the same extent as a deployment model shows. Organization X was the company we chose to investigate as they are one of many banks that are facing the upcoming change.Communication Concepts such as understanding, dialogue, discussion, open mindness, transparency and participation, have been key words during our work.

Individuell utvecklingsplan - produkt eller process? : En kvalitativ intervjustudie av hur fem lärare för de yngre åldrarna använder IUP

The intention of this study is to interview teachers in order to create a picture of how they look at their work with IUP (Plan of individual development). The main question formulated in my study is in what way IUP can become a contribution to the learner´s development. All teachers who participated in the interviews believe that the purpose of the document is to be proactive, developing and positive for the pupils. The teachers also believe that it is intended to serve as a clarification for pupils as well as teachers. It´s clear to see that the IUP generally is believed to be a supportive resource in education.

Hur fungerar skolbiblioteken? : En kvalitativ intervjustudie om skolbibliotekers och pedagogers syn på litteraturförmedling

This master thesis is aiming to find out how school libraries work towards children in school years 1-6. The mainfocus is how the school librarians and teachers work with literature and reading. The theoretical viewpoints aremainly the sociocultural theory and the child perspective.The study was conducted with participants from five different schools in Uppsala, in the form of qualitativesemi-structured interviews. The results show that schools work with literature first and foremost in a pragmaticway, with reading-strategies and activating discussions. Very little time is spent on reading for its own sake.

Fordonsgas från deponier : en potentialstudie i Biogas Öst-regionen

The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.

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