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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 30 av 611
HACCP-Implementering och tillsyn
The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in their daily work, especially the requirements regarding the HACCP, Hazard Analysis Control and Checkpoints. The report shows that the implementation is quite slow and that many foodsafety-officers don?t implement the legislation in the same way all over the country.
Avkastning av insiderhandel : Ett mått på andelen privat information i förhållande till publik information
Every day a large numbers of transactions occur by people with different backgrounds. Insiders? are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks, where individual participants regularly have the possibility to earn abnormal returns at the expense of others. Although Sweden, Germany and the United States continually keep developing the insider trading regulation, research shows that insiders? still have the ability to earn abnormal returns.
Hållbarhetscertifiering av stadsdelar : En studie av BREEAM Communities praktiska tillämpning i svensk stadsbyggnad
In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.
Bibliotekariers resonemang kring arbetet med läsecirklar sett ur ett professionsperspektiv
The purpose of this study is to examine what view librarians have on reading promotion for adults, in particular reading circles, and in which way earlier experiences, education and competence form this view. To what extent, if any, do perceptions of professional identity influence the interest to carry out some kind of reading circles for adults?Our study is based on qualitative interviews with librarians, both those in charge of reading circles in libraries and those who are not. As theoretical starting point we have used Andrew Abbott's work on theory of professions and Jofrid Karner Smidt's thesis on literary preferences and different kinds of mediation of literature. For our analysis we will also use earlier studies on the subject to place our study in a wider context.Our conclusions show that the librarians in our study have an ambivalent view on their profession and professional identity.
Merkostnader med vinterväghållning för Grot-transporter orsakade av väglagring.
Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.
Robin Hood och Hemtjänsten : En förstudie om Företagshälsovårdens arbete med arbetsmiljöfrågor inom hemtjänstbranschen
Occupational Health Service (OHS) has an important role in society. It is designed to prevent illness and strengthen the health of workers. OHS operations and development are currently being studied at the School of Technology and Health at the Royal Institute of Technology in Sweden. One of the industries studied is the home maker service. During the 2010s were such employees one of the most ill groups in Sweden.This master's thesis in occupational environment development and change management focus on examining the special knowledge an OHS and its clients in one home maker service need to strengthen the workers of the industry and find out how the interaction between OHS and home maker service works and how it could be evolved.A qualitative study was conducted in a Swedish city on the basis of an organizational perspective.
Ekonomistyrning riktad mot läkare som profession : Fallstudie: läkemedelsförmånen i Landstinget i Östergötland
Bakgrund: Genom läkemedelsreformen överfördes kostnadsansvaret för läkemedel från staten till landstingen med syfte att dämpa de skenande läkemedelskostnaderna. I dagsläget är det patientavgifterna och förskrivningen av läkemedel som landstingen kan påverka. Om förskrivningen ska ändras för att minska kostnaderna är det läkarna som måste påverkas till att ändra sitt förskrivningsmönster. I studier av hur läkare möter krav på ekonomistyrning har tre starka institutioner ? etiska regler, hög grad av autonomi samt ett kunskapsövertag gentemot andra grupper ? identifierats.
Ett attraktivt snittblomssortiment från perenner odlade på friland :
The production of cut flowers has diminished in Sweden and the remaining growers produce mainly in greenhouses. This situation could be changed if hardy, garden perennials suitable for Swedish conditions were to be used as cut flowers. A grower with suitable equipment as plastic tunnels or houses would be able to provide florists with an attractive assortment of perennials for cutting, during an extended selling period compared with the natural flowering period for these cultivars. This assortment would be based upon imported perennials already used by florists, but would also contain new products. To investigate the demand for locally field grown perennials as cut flowers, an inquiry took place.
Bilder av landskapsarkitektyrket i Sverige : en pilotstudie om yrkesrollen
I takt med att vår medvetenhet om miljöns påverkan på vårt välbefinnande ökar, så ökar också behovet av en kunnig yrkeskår som planerar vår livsmiljö utifrån de rådande förutsättningarna. Landskapsarkitektyrket är ett relativt ungt yrke, vars tunna yrkeshistorik bidrar till en allmänhet som generellt är dålig på att definiera yrkesrollen. Medias framställning och tolkning av yrket är också en starkt bidragande faktor till att den skeva bilden av yrkesrollen ytterligare förstärks.
Syftet med denna pilotstudie är att granska ett antal utvalda medier, vars information ställs i motpol till ett antal intervjuade yrkesverksamma landskapsarkitekter. Resultatet förstärker min teori om att det finns en utbredd okunskap hos såväl kollegor som allmänheten.
Överväganden vid val familjehem : En kvalitativ studie av fammiljehemssekreterare.
This essay is about what considerations foster home secretary may face in their profession and how they use themselves as a tool. We were interested in the family home secretaries as a profession and we found that this area is relatively unexplored. The essay is based on semi-structured interviews with ten family home secretaries from seven different municipalities. To interpret our results, we used Mead's theory of "Mind, Self and Society". Our paper shows that family secretaries are faced with a variety of considerations in the selection of foster homes.
Strategies for Goodwill Allocation
Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.
Lättare sagt än gjort : En kvalitativ studie om samverkan mellan socialtjänst och psykiatrisk slutenvård
Syftet med uppsatsen har varit att undersöka hur samverkan mellan socialtjänst och psykiatrisk slutenvård upplevs av några representanter för berörda yrkesgrupper. För att undersöka detta har en kvalitativ studie gjorts. Två personer inom socialtjänst, respektive psykiatrisk slutenvård och deras två chefer har intervjuats. Frågeställningarna har varit: När samverkar socialtjänsten och den psykiatriska slutenvården? Vilka faktorer påverkar samverkan? och Vilket handlingsutrymme har aktörerna i samverkan? Resultatet har analyserats med hjälp av nyinstitutionell organisationsteori och begreppen handlingsutrymme och profession.
The allotment plot : osäkrande som designstrategi
During the spring semester of 2009 I have participated in what was to become the project The Allotment Plot; a collaboration between the Swedish University of Agriculture and the Wanås Foundation. As one of six students in landscape architecture I have experienced a group
based learning process with the point of departure in the designing of an organic and experimental kitchen garden at Wanås, a sculpture park for contemporary art.
The project came out as neither us nor any other of the people engaged could have guessed. What was meant to be a garden turned out to become an entire cultivation movement.
As students, we have gained a lot of experience through praxis; experience that will be valuable for our future profession. The project has also opened up the possibility to question and reflect upon what our profession and education could or should be about.
This thesis focuses on the role of communication and the production of communicative tools in design processes and landscape architectural practice. It discusses how communication may be used in an exploratory and ?un-securing? way, and how this may dislocate the professional role, especially in situations where the design action, as in the case of this study, demands a high degree of transdisciplinarity and collaboration.
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Intranät för personliga assistenter : En studie av förutsättningar för effektiv informationshantering i vardagspraktik med stöd av IT
While designing an intranet for people with mobile work there are things you have to consider. This thesis is aim to bring understanding to the difficulties involved in these kinds of situations. Our focus is to develop ideas that motivate the assistants to use the intranet. We have looked into the profession of personal assistants and wish to highlight their problems to access the intranet. And we will as well demonstrate their needs for communication.
Nedskrivningsprövning av Goodwill - En kvantitativ
Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.