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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 38 av 611
Den eviga debatten? : om naturalism eller formalism som förhållningssätt inom svensk landskapsarkitektur
In this essay, I explore the history of the ideas that have shaped the profession of landscape architecture, in a Swedish context. To this purpose, I have sampled the professional debate on landscape architecture at four points in time. These are the years around 1890, 1930, 1970 and 2010.
Drawing on G N Brandt (1920), I make the distinction between two arguably crucial approaches, i . e., naturalism and formalism. By identifying these perspectives, and by dividing the arguments of each time period according to this classification, I am able to compare the course of the debate over time.
I take on the task through hermeneutics.
Skolbibliotekariers yrkesidentiteter: En diskursanalys
The aim of this Masters thesis is to identify discourses within the school library field and to analyse which professional identities the discourses result in for school librarians. The empirical data consist of 71 articles from Swedish journals concerning school libraries and school librarians, between the years 2000-2003. The theory and method used is a discourse analysis which is inspired by Ernesto Laclau and Chantal Mouffe. This form of discourse analysis was chosen since it was useful when identity was the focus of study. The analysis is accomplished in three steps.
Nedläggning av folkbibliotek : Är ideellt idealt?
This study examines the closure of public libraries, and the nonprofit organizations takeover of them as a phenomenon. The aim is to understand why the nonprofit takeover is common and what the takeover symbolizes and if the discourse in media invokes the views on libraries and the profession.Interviews were made with librarians, politicians and representatives of a nonprofit organization to study different sides of the phenomenon. Other empirical data were found in local and national newspapers and media-channels. I discovered that public libraries are highly valued by both politicians and the community. The study also showed that a library in a community makes people feel valued.
Informativiteten kring finansiella instrument : En studie om hur informativt företag framställer sina instrument i årsredovisningen
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.
Konsultbranschens hunger efter egenskaper - En studie av tre konsultbranschers rekryteringsprocesser och sökta egenskaper
Consultancy as a profession has always been a debated topic and has constantly been surrounded with a kind of secrecy. People have a hard time defining what consultants actually do and how they do it. It seems that they are simply waving their magic wands, performing wonders. We have therefore decided that the purpose of this study is to unveil the secrecy around the profession. By conducting interviews and analysing literature we have examined recruitment processes in three different consulting industries and their wanted personal characteristics.
Sverige i fokus? - en kritisk diskursanalys om massmedias nyhetsrapportering av den gemensamma energipolitiken i EU
In Jaunuary 1995 Sweden became part of the European Union. Consequently Sweden agreed upon beeing part of a greater integration project with influences of federalism. However, many argue that the discourse that has been been dominant in Sweden is the discourse where we focus on the national state instead of the EU. In my essay I question whether the discourse about ?nationalstatslogiken? is found in the daily press in Sweden.
Läraryrket - ett yrke utan definierad status, The teaching profession - a profession without a defined status
Syftet med undersökningen är att diskutera synen på läraryrkets status, genom att ta reda på vilka faktorer som kan påverka ett yrkes status. För att kunna analysera den empiri som samlades in kommer Gunnel Colnerud och Kjell Granströms teorier om ett professionellt yrke att diskuteras. Ulfsdotter Erikssons avhandlig om bland annat yrkesstatus och Gerhard Arfwedsons teorier om lärarlöner och kvinnodominans inom läraryrket kommer också att behandlas. Andy Hargreaves teorier används för att diskutera de statusskillnader som redan i skolan präglar eleverna och de fungerar även som ett komplement till Arfwedsons teorier. Undersökningen genomfördes med hjälp av en kvantitativ metod, i form av enkäter.
Vem är/blir civilekonomen? : En studie om civilekonomernas identitetskapandeprocess.
Bakgrund: Inspirationen till denna studie uppkom av fo?rfattarnas intresse kring identiteter och deras intresse fo?r skapelseprocessen kring deras egna identiteter. Fra?gan som uppkom i samband med starten fo?r studien var vilka vi sja?lva har utvecklas till som blivande civilekonomer och vilka faktorer som hade pa?verkat oss.Syfte: Studiens syfte var att underso?ka skapelse- och fo?ra?ndringsprocessen av en civilekonoms professionsidentitet under studietiden.Metod: Studien a?r genomfo?rd pa? ett kvalitativt tillva?gaga?ngssa?tt. Studien har utfo?rts med en autoetnografisk teknik fo?r att presentera studiens empiri da?r a?ven fo?rfattarnas reflektioner presenteras som en empirika?lla.
Mikrosimulering av korsningen Vasa-/Viktoriagatan: En jämförelse av nuläget och tre ombyggnadsförslag med avseende på framkomlighet, säkerhet, miljöpåverkan och tillgänglighet
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.
Miljonprogrammets omfattande upprustningsbehov : Vem tar räkningen?
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.
Revisorn och revisionens roll i ideella föreningar - en studie på idrottsföreningar
Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).
Minoritetsspråk och biblioteket : En komparativ analys av minoritetsspråkens ställning i samhället och på biblioteket i Sverige och Finland
The following thesis in library- and information science is a qualitative, comparative analysis of the relationship between the minority populations in Sweden and Finland and the library. The objective with the thesis is to investigate how the state is working to promote minority groups at the library and what lead to today?s situation. The investigation starts, as regards time, with the European charter for Regional or Minority Languages, which was published 1992 and ends with the establishment of the Swedish library law 2014. The method that is used will be a comparative analysis that aims to compare Sweden and Finland.
Ungdomars kunskaper och attityder till solexponering
Background: Every year, 2000 persons in Sweden are diagnosed with malignant melanoma, the most alarming form of skincancer. Sunexposure, sunburns and tanningbed use are the most appearing causes in the development of this disease. The skin of young people is sensitive to UV-radiation and their sunbehaviour could be determinant to their future health. Purpose: To illuminate the knowledge and attitudes of adolescents towards sunexposure in the meaning to avoid the development of malignant melanoma. Method: The study was designed to be a literature review, containing scientific articles of both qualitative and quantitative approach.
Sverige och Nato : En studie om de svenska relationerna till Nato efter det kalla krigets slut
The purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.
Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher
Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.