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1360 Uppsatser om Disclosure requirements - Sida 62 av 91

Klädkoder : En studie om regleringen av klädkoder på arbetsplatsen

In today?s society, employees are the businesses face toward the public. By establishing dress codes, companies can control the customers? impression. The purpose of this thesis is to investigate and analyze the existing regulations regarding dress codes in companies.

Klassning av fjällbjörkskog enligt FAO:s definition av skogsmark med hjälp av flygburen laserskanning

Sweden?s forestry legislation was updated in 2010 and a new definition of forest land was introduced. This definition was adapted to the one used by the Food and Agriculture Organization of the United Nations (FAO) for international statistics on the state of the world's forests. It is in short based on the lands ability to grow forest that reaches 5 meters, 10 % canopy closure and has a continuous distribution, according to FAO at least 0.5 hectares. A country-wide laser scanning is now carried out for the production of a new national elevation model; the laser data also provides information on forest height and density.

Goodwillredovisning - En studie om de svenska bankernas redovisning av goodwill i Baltikum

Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i form av uppskattningar och antaganden. Detta uppmuntrar vissa företag till att välja tillvägagångssätt som ger ett önskvärt resultat hos företagsledningen. Goodwill speglar den framtida intjäningsförmågan hos det förvärvade företaget och relaterar därmed till värderingen av verksamheten som en helhet. Det finns indikationer på att den information som bankerna ger ut gällande framtida goodwillnedskrivningar är avgörande för intressenterna i deras bedömning om bankernas prestationer över tiden.

Beräkningsverktyg för plattformar till seriekompenseringsanläggningar

ABB is one of the world?s leading engineering companies in power and automation technologiesand their solutions improve performance while lowering environmental impacts for energycompanies and industries. ABB FACTS designs equipment and plants for series and phasecompensation.This thesis has been performed at ABB FACTS on the Mechanical Design (DM) department inVästerås, Sweden. The purpose of the thesis was to develop and design calculations andsimulation tools for ABB FACTS?s standard series capacitor platforms.

Optimization and validation of a triplex real-time PCR assay for thermotolerant Campylobacter species associated with foodborne disease

The genus Campylobacter is globally recognised as the leading bacterial cause of human foodborne gastroenteritis. Every year around 8000 Swedes are infected by Campylobacter. Most people are infected by thermotolerant Campylobacter species, commonly C. jejuni and C. coli.

Sverigedemokraternas kriskommunikation i samband med ?järnrörsskandalen? : Att inta en offerposition

This paper examines how the Swedish nationalistic political party Sverigedemokraterna communicates regarding the crisis they experienced when the Swedish newspaper Expressen published a few video clips of three, in that time, highly important party members that got in an argument after a late night of drinking. Two of the party members were at the time of the publication the members of the Swedish parliament and all of them had important senior positions in the party. In the argument one of the party members used abusive, offensive, sexist and racist language while all acted threatening and even armed themselves with iron bars from a nearby construction site.The aim of this paper is to examine how the party Sverigedemokraterna conducts their crisis communication, if they apologies and the fashion of the apology. A press conference with the party leader and the most active user of abusive language and also an interview with the second member of parliament who is involved in the argument are studied. The rhetorical arena is used to describe and pinpoint the most important stakeholders in the crisis.

Mitt emellan eller kraften till källan? : En studie om mellanchefer i en ny omgivning

 There is an ongoing reorganization within media industries today as they adapt to new and changing demands - the environment is changing fast and the organizations with it. The development of new technology is contributing to new forms of media distribution in the present media industry. The structure of media organizations is getting flatter and the co-workers are getting a new and bigger role. All this is bringing new challenges for the leaders of the organization. Caught in the middle of these new structures is the middle manager who now is facing different demands from all sides.

Samhällsuppbyggnad och demokratisering i Bosnien-Hercegovina : En utvärdering av SIDA:s aktuella verksamheter i Bosnien ur ett fredsperspektiv

SIDA?s relief work in Bosnia aims at making the country ready for a membership in the EU where the main focus lies in the creation of a sustainable state as well as liberalizing the market to create an increased economic cooperation between Bosnia and the rest of Europe. These ambitions are closely related to the neo-liberal theory of state building which aims at creating democratic societies in line with the western democracy model, with a liberal economy constituting its base. Despite generous financial aid, the democratic and economic development in Bosnia is moving very slowly and the ethnical tensions seem to grow despite international involvement in the country. The purpose of this study is to evaluate SIDA?s present relief work in Bosnia out of a peace perspective.

Att möta kunden med användbarhet

In relation to the development of IT-products it is very important that the software supplier is aware not only of the target group but also the field of application. Usability should characterize the whole IT-design process as, in relation to this context, design includes more than merely those aspects which are visible to and thus can be interpreted by the naked eye. The study examines the specific qualities and properties that substantiate the usability and the demands that a customer rightfully expects from an IT-product. The user and the customer are highlighted in the same context in order to demonstrate that it is through the customer that an IT-product is defined as being useful. Thus, from this perspective, the user and customer can be considered as being the same person.

Paktering av fastigheter : Är paketering mer fördelaktigt än direktförsäljning av fastigheter?

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Rällsögårdens missbruksprogram : En studie om klienter och personals erfarenheter av programmet och dess genomförande

The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

Förändring i riskkommunikation? ? En komparativ studie av svenska och brittiska bankers årsredovisningar

Risk, som kan definieras som möjligheten att något oönskat ska hända, är idag ett omdiskuterat ämne. Det har blivit allt viktigare att företag kommunicerar information om sina risker och hur de hanteras. Det har visat sig att banker är mycket utsatta för risk och att banksektorn är instabil. De finansiella risker som banker ofta är utsatta för är kreditrisk, marknadsrisk, likviditetsrisk och operativ risk. På senare tid, och framförallt till följd av den senaste finanskrisen, har det tillkommit flertalet standarder som reglerar för en mer detaljerad riskupplysning.

36 § avtalslagen mot oskäliga ansvarsfriskrivningar i kommersiella avtal : En komparativ studie med Common Law

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Tankinsats för dieselbilar : Från idé till prototyp

This thesis describes the development of a tank insert for diesel cars, from idea to a prototype. The idea is to design an insert which makes it impossible to refuel petrol in a diesel car. The insert shall be installed in the existing tank opening on diesel cars. The tank insert is designed for the Swedish company SverigeGrepen AB located in Vänge, just outside Uppsala. Their main product is a pitchfork that is ergonomically designed and durable.A pre-study were performed in which information relating to fuel caps, tank openings, petrol- and diesel nozzles were collected.

Reflekteras det nya insatsförsvaret i utbildningen till officer? : En komparativ studie av det militärhistoriska ämnets kursplaner och inriktning i krigsvetenskap på Försvarshögskolan och West Point

This paper examines whether the American officer?s education at West Point and the Swedish officer?s education at the Military Academy Karlberg have adapted their history of the military art education in accordance to the new requirements of the Armed Forces and its focus on the operational defense. Sweden is evolving towards an operational defense and so is the United States. This in turn requires that training and education keep up with the changes. The National Defense College in Sweden do not focus the teaching of advanced history, which happened beforet he invention of the engine, in the officer?s training program, while the American education is rather advanced, with special focus on events taken place in the 19th century up to the Cold War.

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