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1589 Uppsatser om Consolidated financial statements - Sida 56 av 106

HAVECA-modellen - En metod för att fortlöpande säkra ett internt nätverk mot tredjepart

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Samarbete och nätverksbyggande över kommunens gränser : En studie om Norrköpings kommuns medlemskap i Sweden Emilia Romagna Network utifrån ett aktör-nätverksperspektiv

Social networks have increased significantly during the latest decades, but what does the cooperation include and how does the network processes look like? Networks are not specific for communities in the 2000?s or for that matter human organisations, but the ability to build networks and introduce more actors to the organisation have become easier with today?s communication technology. The study is about the Norrköping Municipality membership in the transnational network Sweden Emilia Romagna Network (SERN). It gives an insight into how networking and cooperation can be seen by politicians and officials, based on mission statements and the reason why a municipality choose to participate in transnational networks. The study aims to examine how Norrköping Municipality uses the SERN network and what the network have resulted in since the beginning of the municipality membership in 2005. It is a qualitative study which involves interviews with officials and politicians from the Municipality of Norrköping and textual material from SERN?s strategy documents and policies.

Borlänges gemensamma vård- och omsorgsnämnd - en studie av den gemensamma nämndens uppkomst

AbstractThe organization of the health care system in Sweden has been subjected to investigations and discussions in order to make it more effective. The aim is to create a better public health care and to economize on the financial resources. In the year of 2003 an amendment of the Swedish law made it easier for municipalities and county councils to make own solutions and agree about how health service should be organized in the best way. This resulted in a number of test projects. In this paper I will focus on one of these test projects which took place in Borlänge and was based on collaboration between the municipality and the county council in Dalecarlia.

Parkkaraktärer : ett verktyg för planering och gestaltning av grönområden

An increasing number of peole are resisting the attraction of living around nature and opting instead to spend their lives in cities. Parks and green areas play an important part in our well-being and we become fascinated with the diversity of nature, in which we find a peacefulness that is unique. Amongst other things, being surrounded by nature can reduce high blood presure, lower the production of stress hormones and stimulate the mind and our ability to concentrate. It is therefore vitally important to entice city residents to parks and green areas to improve their physical and mental well-being. Previous research has shown that humans are seeking for certain characteristics in the parks and green areas which they are visiting.

IKT, vad är det? : En studie baserad på pedagogers uppfattningar om digitala verktyg i förskolan

The aim of this study is to enlighten how todays working environment affects young individuals descriptions of how to reach success in work life, now often titled as ?career?. Our purpose has been to analyse how the term career is constituted discursively among young people in jobs characterized by flexibility. The study is based on six qualitative interviews with young adults in the media industry, all between 20-30 years old. By utilising a Foucaultdian discourse analysis we want to expose how the competing and dominating discourses, that our interviewees? statements are based on, can be associated with a wider social context.  The study reveals that our interviewees describe career in two separate ways, both positively and negatively.

Lyssna på mig! : En kvalitativ studie om brukarinflytande för vuxna missbrukare

The aim of our study is to deepen our understanding of how both social workers and clients describe how user influence within substance abuse care for adults can work. What difficul-ties do they describe meeting, with regards to possibilities to influence the care? To achieve our purpose we had a qualitative approach for this study. It?s based on open thematic inter-views with 3 clients who have substance abuse problems, and with 3 social workers, working at Social Services in Stockholm.

Östeuropéer på Gotland : om anpassning, integration och europeisk gemenskap

Eastern Europeans in Gotland is an essay with the purpose to find out how persons born in Eastern Europeans countries have adapted and integrated on Gotland. European community and notions about other groups of immigrants on Gotland have been relevant questions besides. The results of the essay show that the conditions for adaptation and integration are very different between the periods of time and for the individuals, depending on how they arrived to Sweden. The migrant workers quickly adapted to the labour market and had good premises to be in a position of financial independence. The demands of skills were low in the 60?s, but as a result of this, many of them didn?t learn the Swedish language very well and during the crisis in the 90?s they were no longer that attractive on the labour market.

Samverkan mellan bibliotek och öppenvård: En fallstudie av biblioterapi i Norrköping

The aim of this bachelor-thesis is to study how the City Library in Norrköping, in collaboration with the outpatient centre, Gränden, has assisted people with substance abuse problems through a bibliotherapeutic reading circle known as, Människor mellan raderna (People between the lines). My theoretical framework is based upon Ruth M. Tews and Berth Danermark?s theories. Tew states that in order to create a well-functioning team consisting of various professional competences, each individual needs to possess certain character traits including the ability to contribute with their unique competence and an openness to receive and absorb the other participants? contributions.

Outsourcing av ekonomifunktionen: En fallstudie av tre redovisningsföretag

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Balanced Scorecard i svenska kommuner

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories. Finally we have compiled the questionnaire in Netigate and Excel, and analysed the result from the questionnaire. Results: Balanced Scorecard is well-known in the Swedish municipalities and 36 percent of the municipalities use this scorecard in whole or in parts of the organisation.

Informationsflödets inverkan på marknadseffektiviteten: En studie av aktierekommendationers kurspåverkan över tid

Previous research has shown that the market reacts on stock recommendations. As the Internet has made financial information more available and cheaper to assess one could believe that the market reflects more available information today. If this is true the market will react less on recommendation made by journalists, which generally consists of processed public information. The stock market should thus be more efficient according to the efficient market hypothesis. This study examines initially if we can conclude that stock recommendations made by journalists generate returns above the expected returns, hence abnormal returns.

Regionbiblioteken i Tanzania en fältstudie av den offentliga biblioteksservicen

This masters thesis concerns the Public Library Service in Eastern Africa, Tanzania. Our subject was developed through a feasibility study that gave us comprehension that developing countries have individual problems concerning books and libraries. We understood that the main problems were the libraries financial situation and their dependence on aid. We also understood that the libraries do not have the resources to satisfy the society as a whole. The major questions raised in this study are: - How do the regional librarians describe their work situation? -Which role do the Regional Librarians have in society? Data was collected through interviews and observation, and the study is a qualitative case study.

Jon Blund - Blåsningen: En warstory om ett ärligt menat köp av ett ruttet bolag

Decision-making and valuation when buying small caps is a poorly explored area. Likewise, since disputes about deficiencies in the company?s financial and legal standing are, almost without exception, resolved in arbitration with confidentiality requirements for both sides, there is very little empirical knowledge about such disputes. This paper hopes to add empiric experience by describing such a take-over ? the purchase of the Jon Blund companies.

Offer, aktör eller överlevare? : En diskursteoretisk analys av unga tjejers utsagor om att leva med sex som självskadebeteende

The purpose of this study is that through a discourse theoretical perspective, analyze young girls 'statements about living with self-injuring by sexual behavior. The aim is to locate the discourses that surround them, visualize how discursive constructions affect these young girls' identity as victims and/or actors in relation to self-injury, the sexual violence and in meetings with the professionals within the health authorities. In addition discourse theory as an analyze method, the authors also use Nils Christie's (2001) theory of the ideal victim and Ingrid Landers (2003) theoretical perspectives on normative femininity. The authors of the study show a diversity of discourses that surround the young girls. All discourses contain normative actor- and victim?s positions that young girls constantly are obliged to relate to, which partially conflict with social constructions of the idea of victim and femininity.

Absolut avkastning på den nordiska hedgefondmarknaden : - En realitet eller önsketänkande?

Hedge funds? importance within the financial system has during the most recent years increased dramatically. These special funds are unique instruments that differ from traditional mutual funds in a variety of ways, however especially in how they expect returns. Due to the fact that hedge funds are able to hold short positions they possess the possibility to become market neutral investment vehicles.Because of this possibility to sustain positions neutral to market fluctuations, the concept of absolute returns became a unique selling point for hedge fund managers and promises of stable returns unchallenged by market conditions was assured. This research paper aims to examine the theory of absolute returns in hedge funds by examining hedge funds from the Nordic region during the last years of economic turmoil that has occurred by  analyzing the results from their strategies, partially by quantitative measurements as well as qualitative.  The results show that none of hedge fund strategies managed to deliver absolute returns over the chosen period..

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