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998 Uppsatser om Ethical accounting - Sida 38 av 67

Det frånvarande i det reella inflytandets närvaro : En studie om möjlighetsvillkoren för barns inflytande i förskolans pedagogiska praktik

The purpose of this graduate work is to seek knowledge about how children?s right to participation and influence is interpreted and understood in a specific context and also to examine how this right can be conditioned and shaped by the pedagogical practice of early childhood education.The focus of this study has been to examine the arguments and attitudes towards the right to participation and influence as a pedagogical practice as it is understood in early childhood education. Additionally, I have been interested in studying the affordances and restrictions that early childhood educators experience when dealing with children´s right to participation and influence.The platform used for data collection is Facebook and the informants recruited were active participants in forums regarding democracy in preschool education. In the second phase of the study I conducted online focus groups with these participants.For the analysis of the material I have adopted a poststructuralist perspective, starting from Jaques Derridas philosophical texts and use of deconstruction.The results show the complexity in early childhood education´s democratic mission. What becomes clear is the importance for the teachers to adopting an open, ethical and democratic approach in order to make children´s right to participation and genuine influence possible in the everyday reality of early childhood education. .

På rakbladets kant: Unga, somaliska kvinnors syn på kvinnlig könsstympning

The aim of this study is to explore the approach and views on female genital mutilation(FGM) among young women from Somalia, and how they perceive the tradition afterimmigration to Sweden. This is structured under the following questions: What do theyknow about FGM? What are their experiences? And what do they reckon about FGMtoday? The study is based on one recorded interview with a group of young femalesfrom Somalia. The data were analysed using qualitative content analysis. The women?sfeelings were ambivalent though they on one hand opposed FGM because of serioushealth risks, but on the other hand were conscious of the tradition?s great influence inthe social network and daily life.

Självet, begäret och etiken hos Judith Butler  och Jessica Benjamin : (O)möjliga möten mellan modern genusteori och psykoanalys

The gender theory of Judith Butler is based on both philosophical and psychoanalytic notions of the self. Although greatly inspired by both early and contemporary psychoanalytic thinking, Butler has also questioned some of its core notions such as the meaning of gender complementarity and conceptions of desire. In a dialogue in Studies in Gender and Sexuality she discusses these and other theoretical and ethical issues with the influential psychoanalyst and gender theorist Jessica Benjamin. The exchange is a unique example of an attempt at dialogue and theoretical reflection between a prominent contemporary gender theorist and psychoanalyst. It reveals disagreements and theoretical difficulties I will show to be directly attributable to radical differences between Butler's and Benjamin's conceptions of the self.

Rättfärdighetsbegreppet i Matteusevangeliet Språkliga betydelser och teologiska funktioner av 'rättfärdighet' och 'rättfärdig'

This thesis examines the concept of righteousness in the Gospel of Matthew. The research explores the literal meanings and theological functions of the noun ?righteousness? and the adjective ?righteous? through a descriptiveand comparative study of all the pericopes which include these words. The research also includes relevant information about the historical context of the text as well as the central theological themes which relate to the subject.In the research on the literal meanings, it seems that both words primarily occur in ethical teaching and that the concept of righteousness in Matthew is closely related to humanconduct (e.g. Matt 5:20; 6:1).

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.

Skogsmyr och öppna vyer : Platsens betydelse för gestaltningen av Vi och Dom i Sara Lidmans Hjortronlandet

Sara Lidman?s second novel Hjortronlandet (1955) unfolds in the north of Sweden in the early 20th century. It describes the progress of modernity and the conflicting interests of an old local culture and a new more ?civilised? one. The two cultures are constituted by different value systems and in the novel they are represented by two neighbour communities.

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.

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.

Kreativ redovisning - en studie av begreppet

Syftet med denna uppsats är att undersöka och kartlägga begreppet kreativ redovisning. Vi har antagit ett utifrånperspektiv vilket innebär att vi objektivt granskar och analyserar uppfattningar kring begreppet kreativ redovisning. Vår ansats är kvalitativ och våra metoder består av en litteraturstudie och i intervjuer. Vår slutsats är att det inte finns en entydig uppfattning av begreppet kreativ redovisning. Det är ett komplicerat begrepp och uppfattningen om den styrs av flera olika faktorer.

"Det är ju egentligen inget som är rätt och fel" : Lärares urval och bedömning inom religionskunskapens etik

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Sjuksköterskans förhållningssätt i vården till patienter som genomgår inducerad abort : En litteraturstudie

Theoretical framework: The Theory of Human Caring by Jean Watson was used as a theoretical framework.Aim: The aim of this literature review was to describe the attitude of nursing patients who go through an induced abortion, from a nurse perspective.Method: This literature review is based on a sample of nine qualitative and quantitative studies, collected in the databases Cinahl, PubMed and PsycInfo. The qualities of the studies were assessed through modified templates. Analysis of the results from the studies was inspired of a content analysis.Findings: The nurses experienced their work as meaningful since they give support to the patient. The nurses felt that their work was justified when the decision to have an abortion was well thought through and they felt respect towards the patient when they were aware of the patient?s circumstances.

"Does size matter?" - En kvalitativ undersökning om påverkande faktorer gällande styrmedel i småföretag

Fo?r att uppra?ttha?lla en ekonomisk ha?llbarhet inom ett fo?retag kra?vs ett ansvarsfullt fo?retagande inom organisationer, vilket skapar behov av ett systematiskt arbetssa?tt med ekonomiska styrmedel. Olika styrmedel kan vara relevanta fo?r olika syften, varfo?r valet och anva?ndandet av dem a?r kritiskt att studera. Studien underso?ker da?rfo?r genom en komparativ fallstudie vilka faktorer som pa?verkar valet och anva?ndandet av styrmedel i sma?fo?retag i Sverige.

Turism under ansvar. : En kvalitativ studie om upplevelsen av att arbeta med CSR-frågor inom reseindustrin.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

"Var är Emma!?" : En essä om integrering av barn med problematik i skolan

This essay contains two stories that reflect the reality I face as an educator, as well as a reflective discussion about my self-perceived dilemma. The dilemma reflects a classroom situation where I as an educator have trouble dividing my focus, my focus is either put on entire the class or on the child with special needs. Through this self-perceived situation I have started to question how children with special needs find their place in the school today. I discuss how I can handle and look at the unique situation that occurs when meeting this child.Terms like integration, inclusion, segregation, social rights and the expression "a school for everyone" will be discussed in this text, as well as how we can connect these terms and expressions to the problems I find in the school system?s way of handling children with special needs.I also highlight my dilemma from different ethical perspective.

Att implementera komponentmetoden enligtK3 i allmännyttiga bostadsbolag

Syfte och frågeställning:K3 är ett principbaserat regelverk och därför finns det ont om riktlinjer från lagstiftaren ochnormgivande organisationer. Fastighetsbranschen har på egen hand fått reda ut hurkomponentmetoden skall tillämpas i praktiken. Syftet med uppsatsen är att analysera hur denpraktiska övergången till komponentmetoden kan göras. Samt att belysa effekten som enförändring av redovisningsprinciper har på resultat och balansräkning.Metod:En kombinerad literaturstudie med en kvalitativ intervju om implementeringen avkomponentmetoden.Avgränsning:Studien begränsas till allmännyttiga bostadsbolag som har sin huvudsakliga verksamhet somuthyrare av bostäder. Fokus kommer att ligga på de kommunalt ägda bostadsbolagen inomStockholms stad, med stor tyngd hos Familjebostäder.Slutsattser:Uppsatsen identifierar ett antal valmöjligheter som finns vid övergången till K3.

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