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1028 Uppsatser om Creative accounting - Sida 48 av 69

Effektiv och användarvänligresursplanering i reklambyrå

It has become more common for organization to operate a lot of projects at the same time. These projects affect each other, either in way of resources or technical. Projects in a multi-project environment depend and affect each other, and in most cases they rival about resources, decision-makings and priority. To lead a project portfolio with several projects is a major challenge. The most common problems that occur are vague objective, unclear working conditions, resource shortage and problems of priority.

Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Det nya gränsvärdet : konsekvenser för K-2 bolagen

Ett av EU:s främsta syfte är att skapa fri rörelse av kapital. Genom att kontinuerligt reducera handelshinder strävar de efter att skapa lika förutsättningar mellan medlemsstaterna. I och med den globalisering som skett och fortfarande sker blir det allt mer vanligt förekommande att svenska bolag konkurrerar och samverkar med andra europeiska bolag.Mycket har hänt på redovisnings- och revisionsområdet det senaste decenniet vilket har gjort att den svenska lagstiftningen delvis har skrivits om och anpassats efter EG:s direktiv. Internationella redovisningsstandarder har fått stort inflytande på framförallt de stora svenska bolagen. Dessa standarder var ursprungligen anpassade för börsnoterade bolag vilket har medfört att mindre svenska bolag under de senaste åren ålagts orimligt omfattande redovisningsskyldigheter.

Minecraft i klassrummet : En kvalitativ studie om elevers och lärares upplevelser av Minecraft i undervisningen

The purpose of this study was to investigate pupils' and teachers' experiences of using the simulator computer game Minecraft in connection with the Swedish school competition Future City. The study examines how students (ages 14-15) and teachers have experienced the use of Minecraft, what the students have learned in relation to everyday education and the different forms of education during Future City and also examine which patterns that exists in the experiences of the students, with personal interest of and knowledge of Minecraft as a benchmark. The study was conducted through individual semi-structured interviews with both students and teachers. The analysis of the results is based upon a theoretical perspective that includes a socio-cultural view of learning, as well as the lines of reasoning in previous research about computer games and learning. As a general approach towards the study, and in a way, a justification of the chosen research method, a hermeneutic approach was used.

Det surrealistiska psykodramat : Dionysiska och apolloniska krafters möte

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.

Ekonomistyrning i interorganisatoriska relationer

Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.

Revisorns tystnads- och anmälningsplikt : tala är silver, tiga är guld?

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Bioactive peptides in long-time ripened open texture semi-hard cheese

Bovine milk is an excellent source of bioactive peptides. The bioactive peptides are in an inactive state in the protein and are released during enzymatic activity, e.g. during cheese ripening. Specific properties of bioactive peptides from ripened cheese has been reported, e.g. antihypertensive, antioxidative, antimicrobial, immunomodulatory and mineral binding.

Hållbarhetsredovisning i textilindustrin- Vad har KappAhl, Lindex, MQ och H&M för motiv till att redovisa hållbarhet?

Medvetenheten om ett socialt och miljömässigt ansvar har på senare år ökat bland företagen. Det har blivit allt viktigare för företagen att visa omvärlden att man är ett engagerat företag som tar sitt samhällsansvar. Tidigare forskning har visat att det finns kommunikationsproblem mellan företagen och omvärlden när det gäller företagens CSR-arbete. Detta problem kan leda till att företagen inte når ut till sina intressenter och därmed inte kan skapa det förtroende för redovisningen som de önskar. I och med detta kommunikationsproblem kan det uppstå en negativ inställning från samhället gentemot företagens motiv bakom hållbarhetsredovisningen.

Miljöredovisning : De svenska börsföretagens redovisning av miljöinformation

Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation?Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar.Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningarResultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven.

En Kulturskolas arbete i ett mångkulturellt område

Title: A Culture School?s (?En Kulturskolas?) work in an multicultural areaThis research is a study of Culture Schools in Angered which include both Lärjedalens and Gunnareds Culture Schools. The Culture Schools of today reach only a limited part of our society, and for this reason the purpose of this research has been to study a school in a multicultural area. To learn from others? experiences is an important step in work with school development.

Läraren skapas : ? en romans premisser och hur dessa använts för att skapa en textuell helhet

This essay concerns on how my novel The Teacher was influenced by the Masters course I completed in Creative Writing at Linnaeus University (2012 ? 2014). Basically, The Teacher is about a love affair between a teacher and a student. With an intertextual, comparative and structurally inspired method I examine the process of writing my text. I also examine how my work relates to the great changes of the Swedish school system in the early 1990:s: deregulation, decentralisation and management by objectives.

Vad är problemet? : ? En studie kring intäktsredovisning i IT-konsultföretag

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASB

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

Hur kan Vita Renen synas i snö? : En studie om marknadsföringsaktiviteter hos ett avlägset beläget litet företag

Background and Problem discussion: Consumers are reached by an average of 3000 marketing messages daily which proves that a company?s marketing needs to be strong and characteristic in order not to lose customers. It is of even greater importance that marketing reaches the chosen target group and is designed in accordance with the company?s vision and is shown where the target group sees it.Purpose: The aim of this bachelor thesis is to study how small businesses use marketing and to recommend appropriate marketing measures given their size, limited budget and secluded location.Method: This study has been made in accordance with a qualitative method with an analytical abduction approach using a case study where the case is Vita Renen. To achieve the aim of this study the authors combined secondary and primary data such as previous conducted research with interviews with the owners and staff of Vita Renen.Result and Conclusion: The result demonstrates that untraditional marketing would be the best option for Vita Renen because they are a company with limited marketing budget and this type of advertising is based on creative thinking and design on pre-existing resources.

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