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1587 Uppsatser om Consolidated financial statements - Sida 57 av 106

Ayatollah Khomeini : De rättslärdas styre

A large part of the Iranian population resented the west, in particular USA and Great Britain, during the Islamic revolution in Iran 1979. The people were also resenting the adverse effects of the trumped up frame made in Iran. The last shah of Iran, Mohammad Reza Pahlavi was detested by many in Iran for its west-oriented regime. The resentment among many Iranians is a consequence of the violations of e.g. the lack of political and civil rights, there were no existing legal security in the society, there were no economic distribution and the regime of Mohammad Reza Shah violated the human rights.The resolution from an Iranian perspective for riot is not new, during the last centuries the abomination against the despotic kings have been existing varyingly and big riots have been raised.  The Islamic revolution in 1979 was new because the revolution added adverse effects of west, the population detested west and expressed it by protesting through demonstration.  The significance of the revolution in 1979 was also attributable to Islam.

Regionalism som motstånd : Två latinamerikanska staters motiv att ingå i integrationsprojektet ALBA

The formation of sovereign states in regional blocks has become an essential feature in the world system. Therefore, the purpose of this paper is to investigate which motives and driving forces that affect the creation of projects of regional integration outside Europe and the Western World. By choosing the Latin American project of integration ALBA (the Bolivarian Alliance of the Americas) as a case of regional integration outside Europe and the Western World, the study investigates the motives expressed by the most prominent actors of the project, Venezuela and Cuba. ALBA is chosen as a representative and a unique case and through the consumption of the gramscian and the realist approaches, the essay defines two motives that affect the creation of projects of regional integration. As a way of investigating the actors? motives, the paper studies political statements, especially those of the Venezuelan president Hugo Chávez, and official positions expressed in central documents and declarations.

Projektorganisering : En fallstudie av Östers IF?s nya fotbollsarena

Background - The trend of new soccer stadiums took off in England and the three key factors of this trend where security, economic value and growth. In the early 2000s the trend came to Sweden and Växjö. The soccer stadium, Värendsvallen were old and needed modernization.Purpose - The overall purpose of this study is to understand how Östers IF as a nonprofit organization has organized themselves when planning a large and complex project as the construction of a new soccer stadium. It also aims to portray how Östers IF has moved from concept to reality with the new soccer stadium.Method - The case study of the project organization in Östers IF where made ??using semi-structured interviews and participant observations.

Hur ofta hälsar du på din granne? : En kvantitativ studie av integration som förklaringskraft beträffande befolkningssammansättning och radikala högerpopulistiska åsikter

A logical cause of migration is of course immigrants which is a topic always creating discussions. When arriving in a new country a process of integration with the goal to adapt to the environment is started. This study will explore the need for integration and seeks to examine the connection between population composition and radical right opinions.To fulfill the aim, a multivariate regression analysis is done on aggregated level in Sweden with statistics concerning the year of 2010. The relation between ethnic composition and voters support for the Swedish radical right party Sverigedemokraterna is studied as well as integration as an explanatory intermediate factor operationalized through unemployment, financial assistance and trust.The results of the study indicate a positive connection between immigrants from EU/EFTA and the voter support for Sverigedemokraterna. A negative relation is identified between trust and the voter support for Sverigedemokraterna.

Presterar Hedgefonder bättre än traditionellt förvaltade fonder?

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

Lokalt integrerade grupper - Ett specialpedagogiskt alterrnativ

Title: Locally Integrated Groups ? A special education alternative Author: Jennie Arvidsson Type of essay: Exam essay, second level (15 credits) Supervisor: Barbro Bruce, Examiner: Lisbeth Ohlsson Program: Special Education Program at Malmö Högskola, Sweden Date: 2012-01-12 Present study is an attempt to describe how staff perceive their working operations in seven locally integrated groups, for pupils in special educational needs. By submitting a questionnaire to all professions within the groups I have tried to find similarities and differences in their statements from both structured and unstructured questions. The study is an attempt to contribute knowledge about how these groups can be understood and developed, based on a special education perspective, systems theory and sense of coherence (KASAM). The results shows that there is a consensus among the majority of staff opinions of the systems? opportunities as well as dilemmas.

Källkritik, kognitiv auktoritet och domänanalys: Värdering av trovärdighet

The object of this explorative theoretical study is to compare similarities in three perspectives for evaluation of credibility. The perspectives are the historical method source-criticism, cognitive authority and domain analysis. These perspectives, regarded as intellectual tools for critical thinking in a process of information seeking, by asking questions about credibility related to the social and theoretical context of the intellectual background, can give support in articulating which documents that gives a specific and essential answer to a question. In this sense credibility is seen as a qualitative aspect of relevance. Patrick Wilson argues that we can attain some critical independence towards cognitive authorities and the literature by investigating the social and theoretical topography of a field.

Matematik och naturvetenskap i barnens fria utomhuslek - en observationsstudie

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Energieffektiv högtalare med trådlös kommunikation

Music today is a big part of a person's everyday life and can influence emotions as wellas initiative and motivation. This effect together with development in technology hasled to that music today is accessible and can be played from a large amount of differentkinds of products. This in turn has meant that the demand for smaller audio playbackdevices is greater than ever.The goal of this project is to develop a concept for energy-efficient speakers withwireless communication that has the ability to obtain and play high quality music. Thespeakers will use the latest available technology and at the same time, using digitalsignal processing, have a low environmental impact through high energy efficiencyand low power consumption. Parallel to this work a pilot study will be conducted tosee trends in listener preference of sound.The result achieves the goals pledged while power consumption in sleep mode is solow that they meet the demands of tomorrow.

Institutionella ägares inverkan på redovisningskonservatism - En empirisk studie av företag noterade på Stockholmsbörsen

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Människan i naturen : om etiska gränsdragningar och djupekologins kritik av antropocentriska naturuppfattningar

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

Förändringar i revisionsarbetet av kapitalförvaltningsbolag : En studie i hur revisionen av kapitalförvaltningsbolag har ändrats sedan den ekonomiska krisen 2008

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Vårdutvecklingsprojekt : Intervention för att uppmärksamma närståendes behov av stöd på Palliativ avdelning

Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.

Vilket synsätt styr EU:s flyktingpolitik?

People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee policies are made. The aim of this paper is to see which perspective the EU had when making their migration policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee policies.

Enskilda organisationer och biståndsarbete -En studie om politiska föreställningar och delaktighet, ur den fattiges perspektiv

Since the 1970`s the Non Governmental Organisations, NGO:s, have taken an increasing responsibility in the development cooperation work. Apart from an increase in resources delivered through the NGO:s it is also obvious in various official documents that the idea of NGO:s in regards to; reaching and involving poor people in the work and as capable of delivering aid resources to a low cost, is very widely spread and commonly accepted among political decision makers and aid agencies. In addition it?s very seldom that those positive statements about the NGO:s abilities, are backed by any kind of scientific study. This study argues that the ascribed abilities are more the rhetoric of a political idea than an empirical reality.

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