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257 Uppsatser om Duty of disclosure - Sida 10 av 18
Kvinnor utsatta för sexuella övergrepp - en litteraturstudie med fokus på mötet med hälso- och sjukvården
Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.
Säkrare sjöfart? : - en processanalys av föreskrifter omläkarundersökning för sjöfolk.
Arbetsuppgifterna på ett fartyg kan innefatta hård fysisk påfrestning samt arbete i mörker, påhög höjd och i slutna utrymmen vilket betyder att sjöfolk måste vara lämpliga för tjänstgöringen.De nationella reglerna för medicinsk lämplighet för sjöfolk skiljer sig trots att deninternationella standarden är densamma för alla. Syftet med denna rapport är att åskådliggöraskillnaderna mellan regelverken om läkarintyg för sjöfolk i de skandinaviska länderna ochundersöka historien bakom de svenska föreskrifterna.Vår slutsats är att det skulle gagna Sverige att återinföra Sjömansläkare, som troligtvis är merkompetenta än en icke specialiserad läkare vad gäller tjänstbarhetsbedömning för sjömän.Systemet med sjömansläkare är fortfarande i bruk och fungerar väl i både Danmark ochNorge.Slutligen sammanfattas rapporten av författarnas egna reflektioner kring ämnet i relation tillresultatet. Förslag till vidare forskning återfinns i slutet..
Barnfetma - sjuksköterskans roll vid behandling/Child obesity - the nurse?s role during treatment
Obesity is one of the biggest threats to child- and adolescent health. The amount of obese children is today increasing more in Sweden than in the US. This may in a couple of years have bad consequences for the Swedish children?s quality of life. When a child suffers from obesity it is a big stress on the body and can lead to serious consequences in adulthood.
IFRS : Hur har de svenska företagen redovisat övergången?
Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.
Sverige ut ur EU : ett dilemma för vänster- och miljöpartiet?
This paper addresses how political parties make decisions. Parties often have to choose between conflicting objectives such as influence on policy, control of the government, and support among the voters. This paper examines the behavior of the two Swedish parties on one of their particular policy positions: Swedish withdrawal from the EU. The aim is to describe why the Left Party (Vänsterpartiet) and the Green Party (Miljöpartiet) retain thisspecific policy position when it on one hand seems damaging to their chances of getting into government, and on the other seems to be an unrealistic policy to realize. I undertake a twocase study of the two Swedish parties, which I assume to represent a population of Nordic parties critical to the EU.
Optimerande av gasanläggning - genom värmeåtervinning och förlustreducering. Gässlösa Reningsverk
The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.
Frivillig redovisning i börsföretagens årsredovisningar.
Syftet med uppsatsen är att beskriva och analysera den frivilliga redovisning som börsföretag lämnar i årsredovisningen, samt att identifiera egenskaper som kännetecknar företag som publicerar samma typ av frivillig redovisning och skillnader mellan företag som väljer olika typer av frivillig redovisning.Vi avser vidare att teoretiskt förklara företagens motiv för att publicera frivillig redovisning.Våra slutsatser är att företagen lämnar stora mängder frivillig redovisning av olika typer, men innehållet och formen varierar. Vi kan inte konstatera några generella mönster som kopplar redovisningstyper till företagsspecifika karakteristika. Praxis kan konstateras i den mening att många företag publicerar en viss typ av redovisning, men det finns ingen praxis för vad denna redovisning ska innehålla och hur den ska utformas. Grundläggande redovisningsprinciper som tillförlitlighet, jämförbarhet och väsentlighet är applicerbara på frivillig redovisning och bör gälla. Företagen tenderar att vara försiktiga med att redovisa detaljer om den interna verksamheten.
Utveckling av ergonomiskt hjälpmedel för personer med uppresningsbesvär
This report is the final result of the master thesis that have been done at Sharpman Engineering. Sharpman Engineering is a small development and manufacturing company that produces and make drawings for everything from heavy duty log raft to aids for disabled people. The purpose have been to make one concept that make it easy for elderly and people having problem with knee- and back problem to stand up from a sitting position. The final result will the company have for further investigations and use for a pre-serial production with the goal to produce a new working product.To get an overview of what is on the market have a comprehensive survey has been done, followed by a survey on patent. This patent survey are for no intrusion on existing patents should occur and give new ideas.
Benzodiazepinanvändning bland äldre - Konsekvenser av långtidsanvändning -
Benzodiazepines are drugs used to treat insomnia and anxiety. This group of drugs should be prescribed with the duty of care to the elderly because of it´s negative effects. Life expectancy is increasing because of the progress of drug development. Aging brings physical and psychological changes leading to changes in pharmacokinetic and pharmacodynamic features. Drug treatment is becoming increasingly widespread and contributes to the increasing number of interactions and complications for the elderly.
International Corporate Governance-A Comparison of the Corporate Governance Systems in Germany and Sweden
The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.
Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?
Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..
Motiv vid köp av skogsfastigheter : Ur privatpersoners perspektiv
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.
Skogsbolagens motiv bakom valet av egenägd skog och virkesinköp
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.
En studie i riskhantering : Hur börsnoterade bolag redovisar intern och extern risk
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.
GODTROSFÖRVÄRV AV FRITIDSBÅTAR : En komparativ studie gällande köparens undersökningsplikt
AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.