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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 15 av 611
Sjunkande pH i Västerbottens humuslager : en kvantitativ analys
Acidification is a central concept in the environmental debate. The effect of acidification of the soil is a matter of a decreasing amount of cations and thereby a decreasing ability to resist a supply of hydrogen ions to the soil. Acidification has gradually increased in the O horizon in Västerbotten over a 30-year period from the 1970th to the 1990th. The aim of this study was from inventories of The Swedish National Forest Soil Survey and The Swedish National Forest Inventory explain and quantify the acidification that has occurred in the O horizon of two regions in the north of Sweden. Data from SMHI, The Swedish Meteorological and Hydrological Institute, has also been used.
Klamydiainfektioner i Sverige : Kan en geografisk analys förklara det rumsliga mönstret?
Chlamydia is a sexually transmitted infection. The infection rates have increased in the last decade. During 2008 the trend rates declined in all counties and regions in Sweden. Chlamydia infections have a geographical spatial pattern differences. This is seen from the national surveillance data report from the Swedish Institute for infectious disease control (SMI).
Läsförståelse och läsförståelseundervisning i flerspråkiga miljöer : En fallstudie av hur fyra lärare i årskurs 2 och 3, i två flerspråkiga skolor arbetar för att främja och utveckla elevers läsförståelse
The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.
Hållbarhetsredovisning och media: en studie av Vattenfall ABs hållbarhetsredovisningar och medierapporteringen under en femårsperiod
Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.
Kan professionell skepticism användas för att förutse revisorers beteende?
Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.
Det handlar om att höja statusen! : en studie om vad män som arbetar i grundskolans tidigare år tycker behövs för att få fler män att välja att arbeta där
The purpose of this study is to stress what experiences men working in the earlier school years share about being a minority group and what thoughts they have about why other men tend to avoid this profession.In this survey I have interviewed four male teachers in the earlier school years. In previous research it is claimed that men choose not to get a teacher training for the earlier school years partly because this profession is known to be dominated by women where it is difficult for men to feel at home. It is also claimed that teachers in training choose the later school years in order to focus more on teaching than looking after the children. None of the interviewed men sees it as a problem being a minority group, neither during training nor in teaching. What the men in this survey state as the main reasons for why other men do not choose to become teachers are the low levels of status and salary.
Förändringar i redovisningsbranschen och dess inverkan på redovisningskonsultens yrkesroll och yrkesidentitet
Syfte: Syftet med denna studie är att se hur yrkesrollen och yrkesidentiteten hos redovisningskonsulter förändras på grund av de externa förändringar som ständigt sker i branschen.Teoretisk ansats: Litteraturgenomgången är uppbyggd kring två delar. Den första är yrkesrollen och den andra är yrkesidentiteten.Metodologi: Studien använder sig utav en kvalitativ metod för att skapa en förståelse kring hur redovisningskonsulterna själva ser på hur förändringarna har påverkat deras yrkesroll och yrkesidentitet.Slutsatser: Slutsatsen som denna studie har kommit fram till är att fyra externa förändringar: auktorisationen av redovisningskonsulter, införandet av Reko, avskaffandet av revisionsplikten och införandet av K2 och K3 regelverken påverkar redovisningskonsulternas yrkesroll och yrkesidentitet. De har fått en utbredd yrkesroll och den sociala biten har blivit viktigare och även de personliga egenskaperna har förändrats..
Mätning av abrasivflöde för vattenskärningsmaskiner
The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution.
Bilden av bibliotekarier och bibliotekarieyrket: En diskursanalytisk studie av hur användare talar om bibliotekarier och bibliotekarieyrket
The aim of this thesis is to study through discourse analysis how users talk about librarians and the librarian profession and what perceptions they have regarding it. I have tried to do this by asking the questions: How do the users describe librarians and the librarian profession? Are there any patterns in what they say? The method and theory I have used is Laclau and Mouffes? discourse theory and partially structured interviews. The material consists of interviews with eight users that are both women and men, both students and members of the public and they were between 25 and 50 years old. In the material I found two discourses: the discourse about librarians and the discourse about the librarian profession.
Värdering och redovisning av varumärken : En studie av företag noterade på OM Stockholms Fondbörs A-lista
Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.
Före och efter Lpfö, 98; Fyra förskollärares reflektioner om arbetet före och efter införandet av läroplanen.
Since 1998, the Swedish preschool has its own curriculum and with this the preeschool became the first step of a lifelong learning. The aim of this study was to explore how preschool teachers perceive their work before and after the Swedish curriculum was inserted. A qualitative method was used in this study. Four different in-depth interviews were conducted with preschool teachers, all experienced working at least before 1993. The curriculum theory and curriculum history were used to analyze the empirical data.
Domstolsbibliotekariers yrkesroll och professionsutveckling
Bibliotekarierollen har diskuterats mycket på senare tid. Det tycks vara så att de bibliotekarier som arbetar på myndighets- eller företagsbibliotek fått högre löner och högre status än till exempel folkbibliotekarier. Jag har därför valt att undersöka hur yrkesrollen och professionsutvecklingen ser ut för en speciell grupp myndighetsbibliotekarier nämligen domstolsbibliotekarier.Jag ställde upp två inledande frågeställningar: ?Har domstolsbibliotekarierna ett eget kunskapsområde?? och ?Är domstolsbibliotekarierna specialister eller generalister?? Min undersökning visade, att domstolsbibliotekarierna har ett eget kunskapsområde bestående av juridisk terminologi, rättskällor, rättsdatabaser, juridisk informationssökning samt EG-rätten och dess källor. Domstolsbibliotekarierna har valt både en specialist- och en generaliststrategi i och med att de blivit generalister på innehåll och specialister på sitt eget kunskapsområde.Mina huvudfrågeställningar var sedan: ?Kan man kalla domstolsbibliotekarieyrket för en profession?? och ?Hur ser professionsutvecklingen för domstolsbibliotekarier ut?? Jag tycker mig ha funnit tillräckligt stöd för att kunna kalla domstolsbibliotekarieyrket för en profession.
Mer än Katitzi och klezmer? : en kvalitativ undersökning av biblioteksverksamhet riktad mot romer och judar
This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..
Verkligt värde i praktiken : En studie av tillförlitligheten vid fastighetsvärdering till verkligt värde
The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.
Företagsbibliotekariers identitet, kompetens och professionsutveckling : Exemplet Astra Zeneca
The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.