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1589 Uppsatser om Consolidated financial statements - Sida 58 av 106
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.
Att lära av varandra : En kvalitativ studie om användningen av practice research.
The aim of this study was to investigate the production of knowledge that can emerge in the use of Practice Research by Mirror method. This by finding out what it is in the practical work that leads to the production of knowledge and how knowledge production takes form. The empirical data that form the basis for this study is recorded group within the Mirror method discussions and a focus group interview with social workers who participated in the discussions. Those who have participated are social workers with experience from working with financial aid support and only real cases have been used in the discussions. The results have been analyzed according to Lipsky's theory of street-level bureaucracy and their discretion and Fook and Gardner´s theory of critical reflection.
Internets effekt på skatteplanering - en fallstudie
We have seen a revolution in the area of communication on a worldwide scale. We
begin talking
about terms as globalisation, integration and deregulation of the financial
market. Companies have
been tax planning for decades, the questions is if Internet has made an
increase of companies than
uses tax planning and which roll Internet plays. It is hard to really pinpoint
all the effects of the
Internet because of the relatively new area of research. This thesis will take
various factors under
study such as globalisation, development of the offshore industry and the fight
against harmful
taxation by the OECD and other organisations in order to describe the effects
of Internet.
En bortglömd guldålder? ? Tillgängliggörande av tidig svensk film till en bredare publik
Early Swedish films from the 1910?s and 1920?s are not only an important part of Sweden?s cultural heritage, but also an important part of the international film heritage. This period is often refereed to as the golden age of Swedish film history. Despite this fact, the possibility to watch Swedish films from this period is very small and the main purpose of this thesis is to examine why the availability of these films has such low priority in the Swedish film policy and at the Swedish Film Institute. With the use of policy analysis, I study governmental policies and policies from the Swedish Film Institute for early Swedish films and seek to identify the policy problem and its different parts.
Ansvarsskyldighet för aktieägare : Personligt ansvar och skadestånd
Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.
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.
Barnet eller ämnet? : Lärarstudenters preferenser av didaktiska val vid naturvetenskaplig undervisning i förskolan
Teaching in pre-school usually takes its starting-point in children?s reality and curiosity. Apart from that it has also been important to take contains of a special subject under consideration, for example development of language and communication or mathematics development. The purpose of this study was to investigate how natural science as a special subject in pre-school education is expressed by five trainee teachers when they teach children at the age of 2-7. Generally the study focuses on the students? teaching actions as well as their line of argument about their teaching and the choices they have to make.
Anhörigstöd i samband med internationella insatser : Om behov och stöd till dem som lämnas hemma
In addition to all our soldiers and officers who do military services abroad there are a lot of people who are affected by their choice to contribute, namely their next of kin. This report deals only with those who are next of kin to those who perform service abroad. The purpose of this study is to investigate the relatives' need for emotional and social support as well as practical and economical support. The main question is What kind of practical/economical and emotional/social support do close relatives require when a relative does military service abroad? The method used in this paper is a qualitative research interview.
Faktorer som påverjar uteblivande och återbud inom tandvården -en enkätstudie
Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.
Intressenters agerande ? vid ett undantag från revisionsplikt för små aktiebolag
Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.
Intressenters agerande ? vid ett undantag från revisionsplikt för små aktiebolag
Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.
The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.
The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.
Half the lenders think that they will continue to demand that the companies? accounts be audited.
Bibliotekarie 2.0: Minabibliotek.se och bibliotekarierollen - en fallstudie på Umeå stadsbibliotek
Library 2.0 is a term which emerged a few years ago and is frequently discussed. There is no uniform definition of the term but the central aspect of the concept is to encourage increased participation from library users.The aim of this Master's thesis is to investigate if and if so, how the professional role of the librarian is affected by Library 2.0. To do that, we have conducted a case study at the public library in Umeå. Their homepage minabibliotek.se is a practical example of Library 2.0. The homepage is based on interactivity and the library users can participate in various ways.We thougt that qualitive interviews was the best way to gain an understanding for how the librarians at the public library in Umeå experience how the work with minabibliotek.se affect their professional role.
Belysning för barn i biblioteksmiljö
The purpose of this thesis is to create conditions in order to plan lighting to a library room after children's needs and wishes, and to gain deeper knowledge about how children experience different lighting environments and what they perceive as good lighting. I was given the task by Huskvarna library to design a lighting plan for their children's department. This is part of the project "Library 2.1-room as a medium" that is going on at Huskvarna library since fall 2007. My questions at issue are: 1. What do children consider as good lighting in a library? 2.
Slussning in i Sverige. En kritisk diskursanalys av integrationspolitik i valrörelsen 2002
Today, Sweden is to be regarded as a country formed by the influences and effects of immigration. The government is considering integration as a process aimed to influent all forms of welfare politics and as a project working both at an individual and at a social level. The aims of integration policies are to guarantee equal rights and opportunities, to form a public community characterized by diversity, and to mobilize all citizens to participate in and to be jointly responsible for a social development characterized by mutual respect and tolerance. During the Swedish election campaign of 2002, integration policies became one of the most reported and discussed political questions in the media. The aim of this essay is to study and analyze discursive statements on integration policies made by politicians during this election campaign.
Utvecklingen av det digitala folkbiblioteket - När visionerna liknar verkligheten
As the way of communicating and accessing information has changed radically over thepast decade so has the way the public libraries operate to reach the citizens. In thesetimes the demands of what a public library should be and offer the visitors havechanged. One should have the option to access the digital public library at any givenhour of the day, from anywhere in the world and at least have the same possibilities ofinformation as the visitors at the non-digital, "real" library.In this Master's thesis we will analyze and discuss the condition of the Swedish digitalpublic library of today, 2006, and the forward thinking work with the issues ofdevelopment in this matter. In order to do this we set out to examine the attitudetowards the public digital library among the staff at a small number of Swedish publiclibraries and their supporting institution, the county library. Moreover, the attitudesdefined have been compared to the actual status of the services and medias at the publiclibrary websites.In conclusion, we have detected a certain standardization of what the digital publiclibrary consists of today.