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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 63 av 611
FASTIGHETSPAKETERING : Alltid ett godkänt förfarande?
Chemicals are everywhere in todays society, in humans, animals as well as nature, and they are difficult to avoid. The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to produce hygiene products and cosmetics, products that in Sweden only are consumed in quantities of 110 tons per day. Researchers find it increasingly difficult to determine which chemicals that are dangerous and which that are safe, and how they might affect us in the long run. Correlations have been found between chemicals, diseases and other health effects such as cancer, allergies, reproductive and endocrine disorders.
Big Bath Accounting - "Att rensa ladan och sätta ribban"
Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.
Geovetenskaplig analfabetism i Sverige ? En undersökning av allmänhetens och beslutsfattarnas kunskaper
Earth science is a dynamic system science that explores the structures and processes of the earth. Knowledge about the earth is important for citizens since the science is a vital part in the sustainable development of the society. Without good basic knowledge the citizens don?t have the possibility to anticipate in the questions and decision-making that concerns e.g. anthropogenic climate change. In the Swedish school system earth science is not an independent subject until academically studies at the University?s.
Ålder - en ny och komplex diskrimineringsgrund
Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.
Simulering av översvämningar i Nedre Dalälven
Mosquitoes are found in extremely large numbers in the lower parts of the River Dalälven. In the year 2000 the mosquito nuisance was especially high, resulting in foundation of the Biological mosquito control project. Since 2001 mosquito larvae are controlled by using a biological pesticide BTI (Bacillus thuringiensis ssp israelensis). The mosquito fauna in the area is dominated by flood water mosquitoes, a group of mosquitoes that are very aggressive and form new generations of mosquitoes during every single flooding event during the summer. To be able to efficiently control the mosquitoes it is essential to know the extension and locality of the flooding.
Simuleringsprogram som verktyg vid projektering av solvärme
The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.
En kartläggning av kompetenskraven på Sport managers
The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.
Den politiska debatten om yttrandefriheten : -
Abstract: The purpose with this study is to analyse the political debate about freedom of speech in Sweden and Denmark, after the caricatures of the Islamic Prophet Mohammed that the Danish newspaper Jyllandsposten published in September 2005. For this debate four political parties have been chosen. These are: Socialdemokratiska Partiet and Moderata Samlingspartiet in Sweden and Socialdemokraterne and Venstre in Denmark.An idea analysis has been chosen as method, and dimensions as an analysing tool. The overall result of the analysis is that right- and left political parties in Sweden and Denmark are more alike, than different in their political debate about free speech. They all wish for total freedom of speech, and see that as the foundation of the democratic society.
Kommunikationens betydelse i mötet mellan vårdpersonal och patient vid palliativ vård
Bakgrund: Kommunikationen har en grundläggande betydelse för allt omvårdnadsarbete med patienter, men blir ännu viktigare när det rör människor som vårdas palliativt. Vårdpersonalen ska ge korrekt information till patient och samtidigt kunna lyssna på patienten och tyda patientens individuella sätt att kommunicera genom verbal och icke verbal kommunikation. Syftet med denna studie var att belysa kommunikationen i mötet vid palliativ vård. Metoden: Studien utfördes som en litteraturstudie. Författarna valde att analysera nio vetenskapliga artiklar, där alla valda innehöll området kommunikation.
Sjuksköterskan inom kommunal äldreomsorg -en intervjustudie om yrkesval och yrkesroll
SammanfattningSyftet med den här studien var att beskriva hur sjuksköterskor inom kommunal äldreomsorg ser på sin profession med tyngdpunkt på eget yrkesval, vad som får dem att stanna kvar, synen på yrkesrollen och vad som förväntas befrämjaStudien har genomförts som en kvalitativ beskrivande intervjustudie. Materialet analyserades med hjälp av innehållsanalys. Resultatet visade att yttre omständigheter gjorde att sjuksköterskorna valde att arbeta med äldreomsorg..
Kinesiska affärsetableringar i Sverige : Kartläggning över områden som förbättrar chanserna att lyckas
Aim and starting point: The aim of the Bachelor thesis is to examine and define the paramount knowledge Chinese businessmen need in order to succeed with their establishment in Sweden. The authors also seek to answer what incentives attract Chinese businessmen to come to Sweden, as well as how Chinese establishments in Sweden can be predicted to appear in the future.Results/conclusions: The study outlines key areas in which Chinese businessmen should have knowledge in order to succeed with their establishment in Sweden. The results also gives an indication on how Chinese business establishments in Sweden will appear in the future, into which areas the Chinese mainly invest/establish in, as well as why and how these are done. On the basis of this material the authors generate proposals for educational packages which among others can be sold to Chinese businessmen.Knowledge overview: Here relevant theory connected to the area of study is presented. The knowledge overview presents the Swedish in relation to the Chinese perspective in areas such as: culture, hierarchy, relations, Face, communication, HRM, education, CSR and labour law.
Sverigedemokraterna i kommunerna 2006 ? En empirisk studie av de kommunala förhållanden som gynnar partiet
The Sweden Democrats achieved great progress in the latest election in the Swedish municipals. The party is now closer than ever concerning reaching the Swedish parliament. This thesis examines the Sweden Democrats in the Swedish municipals with the aim to find out which municipal factors that led to their progress. By looking at the percentage share of unemployment, the percentage share of foreigners, the percentage share of education, average income, traditional political colour, average age, criminality, early representation of a party hostile to foreigners, the municipal type and the sickliness in the municipals I find out which factors explain the progress of the Sweden Democrats. The thesis is an empirical quantitative study build on statistics by the help of regression analysis and diagrams.
Penumbra Suecica : Den negativa fo?reningsfriheten i Sverige mo?ter Margin of appreciation
This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .
Lakvattenrening och kontroll vid deponier : granskning och sammanställning
If not purified leachate from landfills would cause damages on the environment. At most landfills in Sweden local treatment of leachate is achieved, at the rest the leachate is transported to sewertreatment. While no comprehensive legal provisions for discharge exist in Sweden there is a difference in discharges between the installations for landfill. If no comprehensive legal provisions is produced guidance must improve.Treatment of leachate and self monitoring system at fifteen installations in Sweden has been studied and compared. A study of literature about different treatment solutions has also been performed.
Protected Designation of Origin, Protected Geographical Indication : their significance for the growth of the food industries in France and Sweden
Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.