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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 35 av 611
Fjäder Ur Den Dödas Dräkt : En undersökning av Per Bäckströms Öijerska poetik i SVART SOM SILVER
The purpose of this study is to survey how the Sweden Democrats? success in the latest election to the Swedish parliament has changed teaching in social science. The main question is: in what way has the success of the Sweden Democrats influenced social science teaching? This leads to following sub-questions: 1) how do the social science teachers define the Sweden Democrats, 2) how do teachers relate to the Sweden Democrats in the classroom, 3) has there been a change in students? political opinions and 4) were there any discussions or proposals from the school administration which followed the parliamentary election of 2010? To answer these questions, interviews were made with four teachers. The main conclusion of this study is that the Sweden Democrats? success led to a simplification of teaching because phenomena and opinions that were previously taboo nowadays are normalized and thus have its place in the classroom.
Revisorernas Marknadsföring : en studie om revisorernas relationsmarknadsföring
Relationsmarknadsföring används allt mer av revisorer för att behålla klienter. Eftersom relationsmarknadsföring kan leda till vänskap och eftersom vänskap försvårar revisorns oberoende kan detta påverka hur revisorsyrket uppfattas. För bland annat kreditgivare är det viktigt att redovisningen fått en opartisk granskning och om inte ett oberoende föreligger kan detta potentiellt bli ett problem. Syftet med denna studie var att se om kreditgivare tror att revisorernas relationsmarknadsföring kan resultera i ett uppfattat försvagat oberoende. I den teoretiska referensramen tas olika teorier upp som hänger ihop med revision.
Ett kontroversiellt partis intåg i riksdagen : En undersökning av Expressens framställning av Sverigedemokraterna
A controversial party?s entry into parliament - a review of Expressen?s depiction of the Sweden Democrats (Sverigedemokraterna)The purpose of this essay was to study how Expressen presents the Sweden Democrats, as well as reasoning about the effects this depiction could have on the citizens? opinion. Using a quantitative method I studied 122 articles, and through a qualitative method four of these could be further analyzed to reach a deeper result. The theoretical perspective that was applied in this study was primary agenda-setting and framing theory, to illuminate the power of media. The result showed that a prominent theme was to present Sweden Democrats as racists.
Studie- och yrkesvägledare samarbete med lärare i skolan : En studie om hur studie- och yrkesvägledare upplevelse kring hur samarbete och tillhörighet fungerar
In this study the author will search on how, co-operation between teachers and guidance counse-lors in school works. The study was too looking for if guidance counselors experiencing if they can feel cooperation in school, when they work by themselves in their profession, and if the guidance counselors feel a part of the whole school.Total interviewed four guidance counselors in elementary school, in a medium sized town somewhere in Sweden. The author have used qualitative methods for allow guidance counselors to answer free and not influence from other parametric.The result demonstrates that all guidance counselors believe that it is important to have coopera-tion with teachers in schools. Most of the guidance counselors believe that neither the directors nor teachers really know what skills guidance counselors possess. The respondents describe that they often turns to teachers who believe that guidance is an important part of the school's work for students..
Återvändarna : en undersökning av hur det svenska samhället påverkades av återvändande emigranter 1860-1940
Between 1860 and 1940 approximately 1,1 million Swedish citizens emigrated to North America. But over 200 000 of them returned to Sweden. In this essay I have tried to estimate the impact of these people on the Swedish society. To make a deeper analyze possible, I have studied the parish of Glima?kra in southern Sweden and tried to trace the immigrants? lives after their return to Sweden and thus estimate their impact on society.By statistical analysis of migrants between Sweden and USA and between the parish of Glima?kra and USA I have concluded that the result can be used as a model for Sweden on a national basis.
Spansk skogssnigel (Arion lusitanicus) i ensilerat vallfoder : betydelse för fodrets näringsinnehåll och hygieniska kvalitet
This work is about silage contaminated with slugs (Arion lusitanicus). The hypothesis was: Do slugs affect the nutritional value and hygiene quality of silage? During the winter season 2007/2008 silages were discarded in big amounts due to the contamination of slugs. Both the Swedish Farmer Association (LRF) and the National Veterinary Institute (SVA) received phone calls from farmers and animal owners about contaminated silage. The Swedish University of Agricultural Sciences (SLU) and SVA decided to initiate this project as a master thesis.
Brister i veterinär intygsskrivning : en granskning av ärenden i Veterinära Ansvarsnämnden 2000 - 2007
After having reviewed the cases in the Veterinary Disciplinary Board of Sweden regarding certificates year 2000 to October 2007 I have found that these cases more often than in all other cases result in disciplinary action. The punishment is to a greater extent the more serious form, i.e. warning. When I examined the reasons for imposing the punishments and the material that constituted the foundations of the reports, I came to the conclusion that the statistics above do not depend on a general lack of knowledge in the Swedish veterinary profession. A possible cause is that the demands set upon the veterinarian are exceptional and that the responsibility board has a physical object to examine (the certificate) and regulations that describe how the certificates are supposed to be formulated.
The fact that the knowledge about how to write veterinary certificates does not generally seem to be lacking does not exclude that lessons can be learned by examining the mistakes made by others.
Utvärdering av solcellsanläggningen på Universeum
The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.
Läsinlärning på lågstadiet : en kvalitativ studie av hur erfarna respektive oerfarna lärare väljer att arbeta med läsinläning på lågstadiet
In my study I focus on how teachers work and teach regarding reading in schools and what kind of methods they are using. The purpose of this study is to find out if there are any differences between experienced and inexperienced teachers. I examine this in three different primary schools where I interviewed two teachers with long experience in teaching children in the age of six to ten years old. I also interviewed two teachers with four or less year of experience in teaching. I have done this study through qualitative interviews with experienced and inexperienced teachers. Through these interviews my purpose was to find out how they teach the students how to read and what factors that influence the choice working strategies. The results show that teachers, regardless of experience teach the students through different approaches.
Pojkars inställning till dans : En studie i Sverige och Sydafrika
This work has been to find out what attitude the boys have towards dancing. To gather material conducted interviews with four boys from Sweden and four boys from South Africa to examine the boy?s attitude towards dancing. I wanted answers if the gender, culture or generation has an effect on the boys' attitude to dance. Two interviews were made with a teacher in Sweden and one in South Africa, which had responsibility for dance lessons at the school.
Effektivisering av arbetsplats : Effektivisering av monteringsplats vid Wigells AB
The work presented in this report is written at IEIs department on Linköping Institute of Technology. The report aims to increase the assembly efficiency at Wigells AB. The report shall be used as a guide for the implementation of changes at other workstations in the company. Together with Träcentrum in Nässjö, Wigells AB has identified the needs of this study and contacted IEI at Linköping Institute of Technology.In order to implement an efficient assembly line at the company, studies on lean production have been made. This theory has been studied and together with our own views and findings at the company we have analyzed the assembly area.Wigells is a small company that manufactures wood furniture.
Risken för översvämningar vid de svenska kärnkraftverken : en statistisk och historisk extremvärdesanalys
This thesis investigates the overall risks of flooding over the Design Basis Flooding Level (DBFL) at the Swedish nuclear power plants (Oskarshamn, Ringhals and Forsmark), using statistical data and methods, but also considers historical events which might affect the overall risk of flooding at the specified sites.Considering the nuclear accident which happened in Fukushima in conjuction with the earthquake and tsunami which struck eastern Japan on 11 March 2011, operators and licensors of nuclear power plants all over the world conducted reviews and investigations on the overall risks posed to the plants from external events. One important such event is extreme water level.One part of the thesis includes an extreme value analysis (using Generalized Extreme Value distribution and Generalized Pareto distribution) of water level data from SMHI (Sweden's Meteorological and Hydrological Institute) measured at stations close to the Swedish nuclear power plants. The results of the statistical studies indicate that considering the return period used in the thesis (100 000 years), the water levels at the Swedish nuclear power plants are not expected to exceed DBFL.The other part of the thesis consists of a historical study of extreme weather-related events. The results of this study indicate that no historical events seem to have occured which would indicate a higher risk of flooding than the one suggested by the statistical study. .
Vilket val gör företag gällande periodiseringsfonder? : En undersökning om vilka faktorer som påvekar beslutet
Sammanfattning:Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med ?2-test.Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband.
Ansvarsredovisning - en fallstudie i Byggföretaget AB
Bakgrund: För att en organisation ska kunna existera behövs ledarskap, arbetsfördelning, formell och informell kommunikation mellan ansvarsenheter. En ansvarsenhet är en del av ett företag som styrs av en chef och förekommer för att uppnå ett eller flera strategiska mål. Ansvarsenheter kontrolleras och styrs av ansvarsredovisning.Problemformulering: Ansvarsredovisning är ett verktyg som tillämpas för att styra enheter inom större organisationer. Organisationer har problem med att tillämpa ansvarsredovisningens egenskaper på korrekt sätt. Syftet med studien är att undersöka egenskaper i ansvarsredovisning som kan identifieras med Byggföretaget AB.
Skola i förändring
Sverige fick i augusti 2011 en ny läroplan som det runt om på skolorna satsats enormt mycket tid och resurser på att implementera. Vårt syfte med undersökningen är att visa hur den nu genomförda skolreformen mottagits och förankrats hos några rektorer och lärare på tre olika skolor. Vi har valt att rikta våra forskningsfrågor mot tre områden, styrdokumenten, implementeringsprocessen och professionen.
Som teoretisk bakgrund har vi bland annat använt oss av det läroplansbetänkande (SOU 2007:28) som ligger till grund för reformeringen av skola 2011 och analyserat vår empiri utifrån både den kritik och de förslag på förändringar som ges i denna samt utifrån relevant forskning rörande skolutveckling och implementering. Vi valde att använda oss utav kvalitativa forskningsintervjuer som metod då vi ville få fram individuella skildringar och upplevelser av våra informanter. Resultatet visade att reformen förankrats likartat för lärarna respektive rektorerna men att det finns en skillnad mellan grupperna vad gällande deras syn på sin framtida profession.