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1028 Uppsatser om Creative accounting - Sida 34 av 69

Den kulturpolitiska forskningens intellektuella bas och inriktningar ? En författarcociteringsanalys av artiklar publicerade i International Journal of Cultural Policy 2002-2007

The aim of this thesis is to map the intellectual base, and identify the general research interests, of Cultural Policy studies. In addition to this the thesis also aims to trace the uses of theoretical and conceptual approaches within the identified research interests. This is done by analysing citations from 130 articles published in the leading scientific journal International Journal of Cultural Policy between the years 2002-2007 using the bibliometric method author cocitation analysis (ACA). The results of the ACA confirm the overall notion that the research field of cultural policy studies is an ambiguous one, even when it?s studied with a quantitative method specialised in uncovering hidden structures within a given field as ACA.

Ur ett genusperspektiv : En kvalitativ innehållsanalys av två utbildningsprogram: Home Farm Twins och Rena rama forntiden

Our aim with this study is to investigate whether or not Utbildningsradions - which is a public broadcasting agency - educational programmes reproduce the existing gender patterns of the female and male genders. We have chosen to analyse two educational programmes, Home Farm Twins and Rena rama forntiden.We use a social constructionist theory regarding the construction and reproduction of gender and the method we have chosen to use is a qualitative content analysis to study the educational programmes.Our conclusion is that in the case of Home Farm Twins, it reproduces the current stereotypes that exist in society. Rena rama forntiden on the other hand does not, the program has got a clear gender perspective in regards to its content. Though it can be said that in some ways it does not reflect upon the gender patterns that exist in society today, to a satisfactionary extent.Utbildningsradion does not achieve its policy concerning Home Farm Twins, but on the other hand it shows that in the case of Rena rama forntiden they do own up to the standards regarding cultural diversity and creative aim..

Är Sambandet Mellan Utdelningsandel och Framtida Vinsttillväxt Positivt

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Hur lärare får elever att tänka utanför "boxen" vid skapandet av nya affärsidéer : En intervjustudie av lärare om undervisning och elevers kreativitet vid generering av affärsidéer inom konceptet Ung Företagsamhet

The aim of this study has been to understand how teachers make pupils come up with new business ideas. This is relevant as the schools in Sweden has to have entrepreneurial teaching in their education. To get an understanding of how teachers teach the pupils how to think differently so that new business ideas can evolve the study is based on interviews with five successful teachers. The teachers have all had pupils that during one year have had their own almost real companies that they have to manage. They start with inventing a new business idea and then they produce the product or service they decided to sell.

Vision Malmö - En analys av Malmö stads visioner kring stadens utveckling

This thesis is a critical discourse analysis of the vision of Malmös contemporary urban development. By analysing official documents produced by Malmö municipality our aim is to make discursive and sociolcultural practices in the constitution and construction of the city visible and problematicize them. To do so we use critical discourse analysis and theories on Urban Studies. Malmö is a city historically labeld as a ?labour- city?, with heavy industry as its main labourmarket.

Barns delaktighet i användningen av media och IKT i förskolan

Today's children characterized and named according to Palfrey and Gasser for digital natives. Children are shaped by the use of media and ICT (Information- and Communication Technology) in a natural way. If their participation in environments where the media and ICT is common, it leads to other conditionsthan the previous generations. The purpose of this study was to understand and describe what teachers say and do to create involvement in children's use of media and ICT tools. The former media education development works carried out at preschools in Piteå municipality was the starting point and inspiration for the study. Study was based on a qualitative approach. Qualitative interviews and participant observations were carried out at one preschool in Piteå.

IAS och beskattning : tillämpning av internationella redovisningsstandarder i ett skatteperspektiv

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

Mer än Katitzi och klezmer? : en kvalitativ undersökning av biblioteksverksamhet riktad mot romer och judar

This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..

Flexibla aktörer, interna rum : Filmproducenter, personliga nätverk och mötesplatser inom filmbranschen

I denna uppsats studeras hur kontakter mellan filmproducenter och manusförfattare, regissörer och finansiärer skapas och fördjupas samt i vilka konkreta fysiska rum sådana kontakter kan ske. Djupintervjuer har gjorts med tre Stockholmsbaserade filmproducenter och två andra nyckelpersoner i samma stad. Dessa intervjuer har sedan analyserats dels hermeneutiskt, dels genom diskursanalys. Resultaten visar att kontakter ofta skapas dels genom personliga nätverk, dels i själva arbetet med filmprojekt. Mötesplatserna är ofta temporära och interna, även om vissa typer av miljöer som kontor, lägenheter och restauranger återkommer.

Resonemang kring variation i lärandet: Waldorf-, Freinet- och Bifrostpedagoger

The aim of the study is to investigate reasoning about variation in learning, made by Waldorf, Freinet- and Bifrost pedagogues. The focal points are how the pedagogues reason about variation in learning and why they want to use variation. It is a qualitative study, and it is done through interviews with one Waldorf pedagogue, one Freinet pedagogue and one Bifrost pedagogue. The conversation with each pedagogue is complemented by literature that describes and discusses each pedagogue?s specific teaching method. The results of the study are linked to different theories and reasoning by scientists and professors.

ABC+SCM=Sant?

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

Personalekonomi i teori och praktik:

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Personalekonomi i teori och praktik

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Ett nytt växtsortiment - för inglasade miljöer :

A new project has developed at the Swedish University of Agricultural Sciences in Alnarp during the spring of 2006. The garden design students has, during the course Interior Garden Design designed and built an construction with a new range of plants for Swedish conservatories. The plants are mainly from the cool temperate areas, instead of the tropical which often are the most common in public spaces. This means, among other things, that the cost for warming is very low. The working process and the construction carried on as workshops in the conservatory at Trädgårdslaboratoriet in Alnarp. During a few weeks the hole construction is completed.

Revisorers legitimitet och skadeståndsansvar

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

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