Sökresultat:
1028 Uppsatser om Creative accounting - Sida 44 av 69
"Frälzaren" : En studie i anva?ndningen av religio?sa metaforer i fotbollsrapporteringen i sportjournalistik
The aim of this study was to examine how sports journalists used religious metaphors when covering football during the time span of the study, and how the athletes were portrayed as a result of the usage. The aim was also to study if the usage differed between the two newspapers chosen for the study, one of which is a morning paper (Dagens Nyheters sport section) and one which is an evening paper (Sportbladet).To answer our questions we used a quantitative and a qualitative method, the later of the two was based on a metaphor analysis. The quantitative method consisted of a content analysis where different variables were examined. The time span of the study is articles from one year.The results show that the religious metaphors were used in many ways. Some religious metaphors, such as ones including the word miracle, were more prominent than others.
Kartläggning och visualisering av riggkonstruktionsprocessen : Fallstudie från Scania
Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.
Pedagogers syn med mötet med barn inom bild- och formskapande : en jämförelse mellan Montessori och Reggio Emilia
Syftet med denna uppsats har varit att undersöka hur pedagoger på två förskolor med olika pedagogisk inriktning ser på mötet med barn inom bild- och formskapande. Frågeställningarna behandlar hur pedagoger arbetar och vill arbeta med skapande, om och hur synen på barn och barns utveckling skiljer sig samt hur pedagoger uppfattar att barn upplever skapande. Intervjuer med sju pedagoger är gjorda på en Montessoriförskola och en Reggio Emilia-inspirerad förskola. Intervjuerna är inspelade på band och samtidigt gjordes även anteckningar. Intervjuerna är sedan transkriberade, tolkade och analyserade. I samband med intervjuerna är även fotografier tagna på förskolornas bild- och formskapande utrymmen.
Impleamini agnicione voluntatis Dei : En predikan ur Skoklosterhandskriften
This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.
Styrelseledamöters skadeståndsskyldighet gentemot bolaget : En analys av nuvarande reglering
This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.
Kreativitet och blockeringar - Icke-musikers upplevelser av musikskapande
Title: Creativity and blockings: Non-musicians? experiences of music making The purpose of this study was to investigate whether the ability of music-making can benefit from and/or be inhibited by extra-musical factors, such as one's own or other people's opinions, criticism, prejudice and values. An experiment was carried out, where 10 nonmusicians were instructed to solve a compositional problem (writing pieces of music to a picture) which had been expressed in two different ways, one of which (A) was intended to block creativity and the other (B) to facilitate the creative process. All subjects also had to answer a questionnaire, where their experiences in connection with the task and their attitudes towards music and composition were mapped. The result was that all subjects succeeded in composing one or more pieces of music, regardless of which instruction they had been given.
RÖSTER FRÅN STADENS GATOR. Att stödja medborgarinitiativ för hållbar stadsutveckling
Studiens syfte är att undersöka hur medborgarinitiativ för hållbar stadsutveckling kan tillvaratagas. Med litteratur- och fallstudie undersöks följande frågeställningar: Vilken roll kan medborgarnas initiativ ha för en hållbar stadsutveckling? Vilka problem möts dessa initiativ av? Hur kan förhållanden för medborgarinitiativen förbättras? Hur kan man med fackkompetens stödja medborgarinitiativen? Fallstudien utgörs av Möllevångsgruppen, ett boendeinitiativ i Malmö med målsättningen att bidra till ett ekologiskt och socialt hållbart samhälle. Intervjuer med nyckelpersoner inom föreningen och dess kommunala samarbetspartners utgör det empiriska materialet. För analysen används Collins Good to great-modell, Healeys teori Inclusionary argumentation, Landrys teori Creative city och teori kring samhällsentreprenörskap för bearbetning av interna respektive externa förhållanden och former för stödåtgärder.
Det kan vara farligt att ligga lågt - om stadsplanering inför stigande vattennivåer : Exempel från Göteborg, Kristianstad och Arvika
In this study is being examined how cities can be planned in the face of rising water levels and extreme weather, due to the changing climate. The starting point has been to investigate how the problems can be tackled and how the positive sides of water in the city can be strengthened, and synergy effects and greater sustainability be achieved thereby. The method has been literature studies and case studies containing interviews and visits. Göteborg, Kristianstad and Arvika have been studied for discussions and ideas about adaptation. Today, building near water is very popular which brings both advantages and disadvantages.
?Icke-finansiell redovisning kontra finansiell redovisning, det är ändå redovisning det handlar om.?: En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.
Läsförståelse eller litterära föreställningsvärldar : Litteraturpedagogisk diskurs inom gymnasieämnet engelska
Reading and analyzing literature has a long tradition of being an essential part of the teaching of English in Sweden. As the offers of entertainment have increased in popular culture with the introduction of computer games, internet and other media, interest in reading novels has decreased. Literature is still a compulsory part of English teaching and the question is how teachers of today use literature and what kind of literary instruction they use.The aim of this study is to explore and discuss the literary instruction discourse in pedagogical texts, lessons, created by and for English teachers of Swedish Upper Secondary Schools. The lessons have been collected from the site lektion.se, where teachers are able to share knowledge and lessons. The study uses an analytical method based on Norman Fairclough´s Critical Discourse Analysis in order to analyze the lessons.
Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet
Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..
Coffee table-böcker eller praktverk ? begrepp, attityder och arbetssätt : Djupintervjuer med grafiska formgivare och förlagsanställda
Åtta semi-strukturerade djupintervjuer genomfördes i syfte att kartlägga svenska formgivares och förlagsanställdas strategiska och kreativa arbetsprocess samt olika attityder vid arbetet med praktverk och coffee table-böcker. Dessa böckers termer och definitioner diskuterades även, samt boktypens förut-sättningar och utmaningar på marknaden. I denna rapport presenteras funna teman rörande dessa tankemönster och attity-der, samt en generell beskrivning av arbetsprocessen. Produktionen av coffee table-böcker och praktverk fanns vara komplex på grund av att den involverade många personer, tog lång tid i anspråk, var kost-sam och hade relativt små vinstmarginaler vilket därmed kunde förenas med vissa risker. Respondenterna upplevde generellt arbetet som spännande, roligt och givande.Studien belyser även förekomsten av en viss diskrepans vad gäller associationerna till termerna ?coffee table-bok? och ?praktverk?.
Att läsa är inte någon oskyldig aktivitet. Om synen på litterära tekniker, läsare och läsning hos tre samtida svenska poeter.
This Master?s thesis explores three contemporary Swedish poets? ? Lars Mikael Raattamaa, Anna Hallberg and Johan Jönson ? understanding of their work as a political activity. By using Jonathan Culler?s theory on literary competence and literary conventions as a theoretical tool for an idea analysis, the three poets' arguments for or against certain literary techniques, and their ideas about readers and reading, are explored and discussed. In what ways are established literary methods questioned by the three poets? In what ways are established theories on readers and reading questioned? In what way can their poetic work be regarded as political? As a background, the debate about poetry in Swedish newspapers and literary magazines is presented, as well as the common focus on readers and reading in social sciences and in humanities and arts.
Barn och ungdomar skriver ? en undersökning av skrivarverksamheter
The aim of this Master?s thesis is to investigate what kinds of writing activities that are offered to children and young people in Sweden and if, how and why libraries are involved with them. The issues illuminated in this thesis are how children and youth can be motivated and advance in their writing, what the purpose of writing activities can be, and if writing activities can be suitable as a part of the work in libraries. The theory is based on a study with writing youth made by Catharina Nyström. In order to study the issues six interviews have been completed with persons who all have played a part in writing activities for children and youth.
Programverksamhet: ett uttryck för folkbibliotekets identitet
This thesis is a contribution to the discussion on the public library?s institutional identity in late modernity. The aim is to shed light on the public library?s identity as expressed through its public events. The thesis seeks to answer the following questions: What kind of public events are offered at public libraries? What themes distinguish the content of these events? What characterizes the institutional identity expressed through these events? In addition to the concept of institutional identity, a model of four library spaces, developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen, constitutes the theoretical framework of this thesis.