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1028 Uppsatser om Creative accounting - Sida 36 av 69
Läslust och arbetsglädje ? om läsfrämjande projekt på Uddevalla Stadsbibliotek
The aim of this thesis was to understand and illuminate how readingpromotion projects can be carried out, what sort of activities they mightcontain and what sort of lasting impressions they might make. We choseto examine reading promotion projects because we consider thepromotion of reading and literacy a vital and important part of thelibraries work. The study took place at the city library of Uddevalla andthe projects included in the study were all directed towards children andyouth.The theory used in the thesis was Aidan Chambers?s model of theReading Circle which consists of the four themes of selection,?reading?, response and the enabling adult. Methods used were semistructuredinterview, document studies and observation.The results show that reading promotion projects benefit from cooperationbetween the adults involved and that education of the adultsin order to indirectly target the children is an effective way of spreadingthe love of reading.
Bild- och formskapande i förskola och förskoleklass
The aim of our graduate work is to study the importance of image and shape?s in children's development and learning and also the preschool teacher?s views on image and shapes. Our research aims to explore the value of image and shapes creation and how it is expressed among children and in classroom activities. We are also interested in finding out how it differs from adults' views and what materials teachers use to promote the image and shapes creation in the curriculum. In our own experience, image and shapes activities are often structured differently in different curriculum activities.
Le Francais - en gestaltning. Ett projekt om identitet, språk och bild
Le Français, what is that? What is actually a language?Questions like these are not easily answered and whilelinguists are continuing their search for the essence ofour communicative systems we are all free to make ourown interpretations.In various media, like schoolbooks and otherlanguage-teaching material, for instance, you mayfi nd visual interpretations of what French is, as alanguage?. Very often it is the common picture of whatis considered typically French that is shown. There areseveral problems to be found in limiting oneself to thesekinds of visualizations. One of these is that the Frenchlanguage is no longer strictly French.
Höjda gränsvärden ? En studie om frivillig revision
Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..
Utgör GATS ett hot mot folkbiblioteket? En idé- och ideologianalys av den svenska debatten.
In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.
Kostnadskalkylering på Banverket
The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.
Goodwillens vara eller icke vara?: i och med övergången till IFRS
Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.
En Kock i Spåret - En kvantitativ studie om effekten av inkongruenta sponsringssamarbeten på hög- och låglojala kunders respons till varumärken
The increased media clutter requires of brand managers to be innovative and creative in their choices of marketing communications in order for brands to be salient in the minds of consumers. Recent studies emphasize incongruent marketing as a means of "standing out" from this competitive clutter and reaching existing and new potential customers. The aim of this thesis is to examine the effects of brand incongruent sponsorships (sponsorships which are incongruent with established brand associations) on consumer response to well-established brands from the perspective of high and low levels of loyalty. A quantitative survey was conducted and the results show that incongruent sponsorships improve brand attitude, brand interest and brand credibility, while not affecting ad attitude, purchase intention and word-of-mouth intention for customers of low loyalty. For highly loyal customers the findings were that brand attitude, brand interest, brand credibility, purchase intention and word-of-mouth intention remained unchanged while ad attitude decreased.
Hur underprissättning påverkar efterföljande prestation
This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.
Produktspårning med RFID : Konceptutveckling och utvärdering
The aim of this thesis was to investigate the possibility of integrating an item tracking systemwith a monitoring system currently under development at Fifth Generation Technologies (P) Ltd.A literature study of RFID technology and the networks ZigBee and MiWi was done. Based onthe literature study a concept for a distributed system was developed.The concept is to have several RFID readers placed in the area where tracking is to be performedand allow them to communicate with each other through wireless communication. The RFIDreaders shall be able to form zones and filter the data that is forwarded from the zones to theservers and thus perform some of the work that the server would normally have to do. Theconcept has been evaluated by prototype development and testing. The prototype uses an ultrahigh frequency RFID reader and a MiWi network.The test indicated some limitations with the selected technologies.
Från a till b via d h och ö : Det ickelinjära berättandet i modern tid
How do we perceive literature? In our times computer games and Internet have made us grow more comfortable to the usage of non linear storylines. But how does this apply to printed literature?In this essay, called ?From a to b through d h and o. Non linear storytelling in our time? I have focused on nonlinear literature from different time periods and I have studied novels such as James Joyce?s Ulysses as well as works by William S.
The Knowledge City Concept?The Ideal Conditions of a Knowledge City
The purpose of this thesis is to look into the knowledge city concept and the preferences and requirements of companies on such a city. Furthermore, suggestions of ideal conditions in a knowledge city are proposed. The thesis has been conducted through a qualitative approach where a deductive procedure has been implemented. In order to examine knowledge cities, Barcelona has sketchily been looked at as an early example of a knowledge city, whereas a more exhaustive observation of Copenhagen was conducted. Since the concept of knowledge cities is a rather new phenomenon, models from several disciplines constitute the theoretical framework.
Att berätta historia : En studie om museers verksamhet
The purpose of this essay is to look at how museums design their activities as tourist destinations through the dissemination of history. In order to research this problem we have posed the following questions: How do museums act in order to animate and interpret history? What does the future hold for the museums? In order to find the answers to these questions we have made a deep-going analysis of the activities of four museums, Nordiska Museet, Etnografiska Museet, Historiska Museet and Naturhistoriska Museet. These museums have been analyzed by means of interviews, observations and the study of documents. Our theoretical perspective is informed by a hermeneutic perspective as well as Foucault´s definition of museums as institutions, and the concept of storytelling.
Va?rdering av varuma?rken : - En kvalitativ studie om problematiken kring vilken metod som anva?nds vid fo?rva?rv
Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.
Uteförskola : en undersökning
?Think of the best for the child? that?s a sentence we been hearing before, but the question is, do we really? Does the child get the opportunities to develop to healthy, safe, creative, mobile,concentrated, invention, curious, harmony child?
Preschool outdoors is about time. On a preschool outdoors, gets the child opportunities to shape materials and the place they are on, the environment on preschool outdoors is formable and the children fantasy is big. Nothing is decided on a preschool outdoors ahead and nothing is static, here is the place where the child creates together with the nature and landscape. The landscape has a central part in the child?s play and in the child development and there are often no limits.