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1509 Uppsatser om External accounting - Sida 44 av 101
Vad är manlighet och vad innebär det att vara man? : En undersökning av gymnasieelevers syn på kön, genus och manlighet i anslutning till Ernest Hemingways Öar i strömmen.
What is masculinity and what does it mean to be a man?This study involves two different areas: gender and literary reception. I wanted to find out what students think about masculinity and what possible strategies they use when they read and interpret literature. The investigation consists of three parts: an introductory survey, classroom observations and an ending text analysis based on ten different questions. The investigation has taken place in second grade at an upper secondary school as part of the course Swedish B.
HAVECA-modellen - En metod för att fortlöpande säkra ett internt nätverk mot tredjepart
This thesis will address a problem concerning availability of information
systems at an enterprise within the financial sector and its external
suppliers, so called trusted third party. The information system resides on the
internal network of the enterprise and must be available to both employees of
the enterprise and the trusted third party simultaneously. This contradicts the
company policy which
disallows third parties access to the internal network. The HAVECA-model
introduced in this thesis provides a framework of methods, each solving a sub
problem identified in the model. The identified methods are hardening,
verification, control and assurance, together supplying a method for
continuously securing the internal network against a trusted third party.
Bäckmans stenhuggeri AB : Möjligheten att skapa ett nytt segment inom stenbranschen
The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.
EU:s klimatpolitik - förhandlingsvägen till framgång
Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.
Systematiskt arbetsmiljöarbete : Autoliv Sverige AB
Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.
Förbättring av värmeugn : Bottenförseglare för Tetra Pak's Gable Top förpackningar
Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.
En lönsam affär : En studie om den resultatbaserade ersättningens påverkan på köpeskillingsallokering.
Studien belyser skillnader mellan hur bolag med och utan resultatbaserad ersättning allokerar goodwill och immateriella tillgångar vid rörelseförvärv. Studien omfattar noterade bolag på NASDAQ OMX Stockholm. Noterade bolag är efter införandet av IASBs redovisningsstandarder i Sverige 2005 skyldiga att vid rörelseförvärv identifiera och särredovisa immateriella tillgångar från goodwill i linje med IFRS 3. Studien uppmärksammar att stora delar av köpeskillingen allokeras till goodwill och att få immateriella tillgångar identifieras. Ett av motiven till detta kan finnas inom Positive Accounting Theory där företagsledningen antas handla i egenintresse genom att välja en redovisningsmetod som gynnar resultatet och därmed också den personliga ersättningen.
Digitala verktyg i gymnasieskolan : En studie om lärares upplevelser av integrerade lärmiljöer
Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..
De formella styrmedlens roll i ambitionen att minska sjukfrånvaron : - en jämförelse mellan stora och små företag
Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..
Kreditbedömningen av mikroföretag : Kreditbedömningens faktorer och påföljden av den slopade revisionsplikten
Introduction: 1 November 2010 came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..
Teknik- finns ett medvetet arbete med teknik? : En enkätstudie av pedagogers arbete med ämnet teknik i grundskolan, år F-5.
The purpose of this degree project is to study if there is a intentional work with technology in the elementary school, preschool to fifth grade, in a municipality. The work will also study what conditions there are in the schools in order to work with technology. 95 questionnaires were distributed to the responsible teachers in all primary schools in the municipality, from preschool to fifth grade. The results of the survey show that more than half of the respondents do not consider themselves to work with technology in the school. The conditions, in order to work with the school subject technology in the municipality, are primarily external such as: material, facilities and the ability to divide students into smaller groups.
Spillmätning i konverteringen på SCA Hygiene Products
Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.
Flödesplanering för nya artiklar vid Lear Corporation i Färgeland
Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.
Exkludering som demokratiproblem - En fallstudie av Bolivias demokratiska situation
Bolivia is a multiethnic country where the indigenous people constitute the majority of the population. Despite two decades of attempts to take the democracy further is its foundation more volatile than ever. The aim of this bachelor thesis is to examine if exclusion is taken place in Bolivia from year 1982 until today and if so in which way political exclusion constitute problems of democracy in Bolivia. The answer depends on the understanding of democracy used in the analysis. In this thesis I use theories of process-, participation- and deliberative democracy.
Can the small-scale cooperatives in Serbiabe successful organic producers?
This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..