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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 57 av 611

Sverigedemokraterna - En retorisk studie

The Sweden democrats are a political party that has had a time of success duringthe last year. However many people believe them to be a racist party, in contrastto how they view themselves and their political message. How is it possible thatthe views of the same party differ to this extent, it seems to be a large ambiguityin their message. Rhetoric is a tool that everybody uses in some way or anotherand can be crucial to how a political party is perceived by people. Can thereforethe use of rhetoric be a factor that has contributed to the different perception of theparty and if so, in which way?With the help of theories such as semiotics, classical rhetoric and antiestablishmentstrategy, different texts, such as motions, and pictures published bythe Sweden democrats can be analyzed to find ways they use rhetoric.In the analysis it was obvious that they used rhetoric, even though therhetorical quality differed between the leading persons in the party and the peoplewho represented the Sweden democrats in the local government.

Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Agentbaserade motiv bakom företagsledningens nedskrivning av goodwill : en utredning av användningen av IAS 36 i svenska börsnoterade företag

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

Yttre påverkan ? inre anpassning. En kvalitativ fallstudie av Biblioteket.se

The subject of this Master?s thesis is the process of change in a public library context, the implementation of the Stockholm City Library?s homepage Biblioteket.se. The aim is to examine the factors that influence this particular change and how they affect the process and extent of change in practice. The study designed as a qualitative case study is based primarily on document analysis, and supplemented by an interview. DiMaggio?s and Powell?s three mechanisms of change; coercive, mimetic and normative isomorphism, is applied.

Saving the young; Social workers' Perception of Juvenile Crime Prevention in Sweden

This study sought to explore the juvenile crime prevention in Sweden which for the purpose of this report is seen as efforts towards preventing youth criminality and all forms of anti social behaviour by young people.In the study, interviews with six social workers working directly or indirectly with young offenders were conducted. The interview results were analyzed and subjected to transnational comparison with the practice in Kenya. The report explores existing literature on situational crime prevention, restorative justice, the link between drugs and crime, attachment to parents, peers and involvement in convectional activities, gender differences in criminality, partnerships in crime prevention and the juvenile justice system. It uses control, strain, feminist and social disorganization theories to explain the causes of delinquency, analyzes the perceptions of social workers and discusses what works in juvenile crime prevention. The report identifies the causes of delinquency in Kenya and in Sweden as well as the prevention programs that social workers perceive as effective in addressing youth crime.

PublicPhoneCharge : För möjlighet till laddning av mobiltelefon och läsplatta  i publika sammanhang.

Den här rapporten presenterar processen och resultatet av mitt examesarbete i Industridesign på bachelor-nivå vid Umeå Institute of Design. Projektet har handlat om att ta fram ett koncept för att ladda mobiltelefoner i offentliga miljöer som flygplatser och tågstationer. Tänk dig in i scenariot att du är på flygplatsen, ditt flyg är försenat, du har slut på batteri i mobiltelefonen, du har glömt laddaren till telefonen hemma och du är dålig på att komma ihåg telefonnummer. Du ska träffa den du älskar när flyget landar, hur ska du lyckas med detta?Genom att använda mig av en kreativ designprocess har jag lyckats lösa problemet för framtida användare samt tillmötesgått önskemål från min samarbetspartner. Projektet genomfördes under vårterminen 2013 och resulterade i en fullskalemodell, muntlig presentation, diskussion, argumentation och den här rapporten..

Djurskydd för paragrafernas eller djurens skull? :

The purpose with this thesis was to form an opinion of how the animal welfare in Sweden is experienced by both farmers and animal inspectors. A great part of this work consists of an inquiry concerning the south and the middle of Sweden. We sent the inquiries to milk and meat producers and to animal inspectors. The response was high, which indicates that this is a subject that affects many people. Our literature study is mostly made on the library bases LIBRIS and LUKAS. The facts we found there were directed towards animal experimentation and furred animal breeding. In order to compare with earlier results we used investigations that had been made by Riksrevisionen 2003. There is a difference in opinions about the new Swedish animal welfare agency that started first of January 2004.

Motiv och förutsättningar för Arbete med spänning på det svenska stamnätet

In this thesis, the conditions of using the maintenance method live work at the Swedish TSO, Svenska Kraftnät has been analyzed. The study is limited to only include live work on 220 and 400 kV. The live work method is a type of maintenance that can be done, on lines or stations, even though they are still energized. The purpose of this thesis has been to map the present live work situation at these levels in Sweden. The study is based mostly on interviews with people who have specific field competence with in live work but also with personnel at Svenska Kraftnät.

Kampanjen Läsrörelsen. Tradition eller nytänkande?

A reading campaign, Läsrörelsen The Reading Movement took place in Sweden 2000 until 2002. It was started by some adult educationists, and was supported by over 120 organizations. The aim of my study was to examine which messages the campaign wanted to mediate. As the campaign meant that reading was important for democracy, I wanted to study if there was any public debate about reading around 1900 when the democracy process had just started in Sweden. I have also studied if reading is regarded in the same way by the rulers of Sweden as it was by the campaign.

Tågtrafikledare i praktiken : Informationshantering och systemanvändning vid Gävle driftledningscentral

In Sweden whenever trains or maintenance workers want access to the railway system, their requests of usage and movements are being supervised, granted and handled by train dispatchers. The profession holds a key role in making the complex railway system work in terms of efficiency, safety and delivering on-time arrivals. This master thesis, delegated by the Swedish Transport Administration, has been carried out at the Division of Human Computer Interaction at Uppsala University and at the train traffic control center in Gävle. The aim has been to map what information the train dispatchers use in order to make safety-related decisions concerning their working goals. And further to describe and analyze how the train dispatchers, visavi their tools and systems in the work domain, gather necessary information.The result indicates a complex, diverse and spread out setting of different programs, procedures and tools that make satisfactory fulfilment of efficiency, safety and punctuality in relation to the time table hard.

Utveckling av ett skogsbolags kontaktstrategi : en kvalitativ intervjustudie bland större privata virkesleverantörer

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

Balansering av vindkraft och vattenkraft i norra Sverige

This master thesis was initiated with the aim to answer at what level of installed capacity of wind power in the northern parts of Sweden it would be beneficial to improve the transmission capacity from the northern Sweden. During the process of this work the aim has changed to try and create a model that can be used to analyze how well the hydro power installed in the northern Sweden can even out the quick changes in wind power production.To create a good model of all hydro power in northern Sweden is a very large job, unfortunately too large for a master thesis. This report therefore ends with an extensive analysis of the simplifications that have been made and their effects as well as a list of the future work that has to be done.The model that has been created have shown to be effective and produce good results. The conclusions that can be made is that the northern Swedish hydro power have very good possibilities to balance the wind power production. Only a few cases where water have been spilled even though there has been some free capacity has been discovered.

"Man tar på sig sin riddarrustning...": en kvalitativ studie av socialarbetares upplevelse och hantering av rädsla i yrkesutövningen och hur det påverkar arbetet

The purpose of this article is to examine how social workers may experience fear in their profession, how they and their organizations handle the fear and how the fear may affect their practice. To obtain the purpose, in-depth interviews were carried out with seven social workers from the southeastern part of Sweden. The experiences of fear were many and are summarized in four categories. Fear of treats and violence, fear of the responsibility in complicated situations and without optimal solution, fear of being regarded and judged as worthless and fear of being scrutinized with the risk of being stigmatized. Five strategies were identified to handle the fear: Safety strategies (e.g.

Om stenar kunde tala : arkeologiska rön och bebyggelsehistorisk kontext av kvarnstensbrottet Östra Utsjö i Malung

This paper deals with village history around millstone quarry Eastern Utsjö in Malung, Sweden, in the hope of finding deposits that could date the quarry, in that the quarry in the current situation is dated only by the millstone fragments outside the resort. My purpose was to conduct a discussion on the quarry alone can be dated by deposits outside the resort. I have used FMIS RAÄ:s fornsök and a lot of literature to identify village history. The results showed that it is not possible to date the millstone quarry from village history, but through deposits outside the resort of Malung, which have been found around Mälardalen, Sweden through archaeological excavations, and derived from the millstone quarry Eastern Utsjö, can put an age on the quarry..

Vilka incitament kan förklara Sveriges engagemang i Afghanistan? : En undersökning ur ett liberalistiskt, ett realistiskt och ett konstruktivistiskt perspektiv

The purpose of this study was to examine the incentives behind Sweden?s decision to engagein the Afghanistan conflict.The method used to fulfil the purpose of the study is content analysis. The material that hasbeen used in the study is various books and articles concerning Sweden in Afghanistan,Swedish foreign policy and perspectives in political science.The study is multi-theoretical and thus the analysis explains the incentives from a liberal, arealist and a constructivist point of view.The conclusion of the study is that identity has a great part in explaining the incentives forSweden to engage in Afghanistan, especially because of the transformation in strategy andforeign policy that has taken place since the end of the cold war. Other factors, such as peacebuilding and national interests also are incentives supported by the material used in the study.Yet, perhaps they are first and foremost connected by the constructivist idea of identity..

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