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855 Uppsatser om Fair value accounting - Sida 24 av 57

Skönlitteratur i professionsutbildningar : En studie av skönlitteraturens möjligheter i några professionsutbildningar

This report deal with grades and evaluation in intermediary school, which grading systemshas been and is used in intermediary school and their benefits and disadvantages. The purposewith this report is to find out how the different grading systems has functioned since thebeginning of the Swedish intermediary school to present day and speculate what the futurewill show considering the changes the Swedish school in general is facing. My main result isthat the literature and the teachers, both retired and active, share the same view regarding thepros and cons with grading. When it comes to the matter of in which class should initiate, allthe approached teachers has different opinions. The procedure which I used to get my resultsincludes a literature analysis about grading and evaluation, covering both printed andelectronic sources, where I have compared the views of the different scholars.

Fairtrade coffee, fair enough? : a study comparing Fairtrade certified coffee producers and uncertified coffee producers in Aceh Tengah, Indonesia

This study compare if there is any differences between Fairtrade certified and uncertified coffee producers in Aceh Tengah, Indonesia. The aim was to compare the way the two groups of farmers produces their coffee and see if there were any differences between them, income, post harvest, production etc. During a visit in the district of Aceh Tengah, producers from both groups were given a questionnaire with questions about their farm and their production. The results of the questionnaires showed that the certified producers felt they had benefits being a part of a certified cooperative. Even with the experienced benefits the certified cooperatives gave the connected producers, like agronomy consultation and workshops the uncertified producers had a higher income from the coffee per hectare. This study also indicated that introduction and presence of Fairtrade and the connection to the world market Fairtrade brings with it, has gained the entire area, for example with more stabile coffee prices..

Redovisning av optionsprogram

Bakgrund: I takt med att fler företag blir allt mer kunskapsintensiva ökar konkurrensen om kompetent personal. En konsekvens av detta är att lönesättningen har blivit ett konkurrensmedel, varvid olika typer av optionsprogram uppstått. Redovisningen inom området har dock inte utvecklats i samma takt, varför en rekommendation på området behövs för att redovisningen skall upprätthålla sin trovärdighet. Optionsprogrammen kan betraktas som ett substitut för lön. Utifrån detta torde därför dessa tas upp som en kostnad i årsredovisningen för att ge en mer rättvisande bild av företagets ekonomiska ställning.

Praktisk Fysik : Laborationernas och demonstrationernas vara eller inte vara.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

Art director - Idé, process och struktur

Det finns ett behov av personer som klarar av att generera en mängd fräscha, slitstarka och kreativa idéer under press. Denna undersökning omfattar hur mångsidiga Art directors kan arbeta för att framställa och producera material som håller hög standard. Fyra Art directors har intervjuats och givit sin åsikt i ämnet. Utifrån resultaten av intervjuerna och en mängd kreativa tekniker har vi utfört en grundläggande idéprocess. Resultatet av denna process är en konstutställning där vi har skapat ett koncept med fokus på miljö och framtid. - There is a need for people who can generate a large amount of fresh, durable and creative idéas under pressure. This investigation concerns how versatile Art directors work to manufacture and produce material of high standards. Four Art directors have been interviewed and given us their opinion on the subject.

Human value for the investors : Fair value vs. human capital

I denna studie undersöktes faktorer som kan påverka individers positiva attityder gentemot organisationsförändringar. Syftet med studien var att titta på individen och dess attityd gentemot organisationsförändringar. Undersökningsmetoden bestod av en enkätundersökning, i vilken fokus ligger på åtta olika faktorer som kan tänkas påverka eller skapa positiva attityder hos individerna i organisationen vid en förändring. Urvalet bestod av individer från tre olika organisationer med olika förändringserfarenheter. Kön, ålder, erfarenhet samt utbildning varierade bland våra respondenter.

Bedömning och betygsättning på mellanstadiet : Förr, idag och i framtiden

This report deal with grades and evaluation in intermediary school, which grading systemshas been and is used in intermediary school and their benefits and disadvantages. The purposewith this report is to find out how the different grading systems has functioned since thebeginning of the Swedish intermediary school to present day and speculate what the futurewill show considering the changes the Swedish school in general is facing. My main result isthat the literature and the teachers, both retired and active, share the same view regarding thepros and cons with grading. When it comes to the matter of in which class should initiate, allthe approached teachers has different opinions. The procedure which I used to get my resultsincludes a literature analysis about grading and evaluation, covering both printed andelectronic sources, where I have compared the views of the different scholars.

Två svenska forsknings- och utvecklingscontrollers : En studie om arbetsuppgifter och profession

I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås..

Name your price - a study of a pricing strategy

An industry in distress was the breeding ground for a noted pricing strategy, labeled name-your-price. The industry was the music industry and the pricing strategy bears reminiscence of how medieval buskers earned their living during the dark ages; by letting the customers decide how much the good was worth, embodied by a thrown coin into a hat or similar collector. Translated into the contemporary corporate environment of today, where technical innovations provides access to the intellectual property for free, a few mighty economic actors have once again turned to the strategy were it all started; letting the customer set the price. The hat has been replaced by a box for your credit card number and the live music by a MP3 file, but the similarity is striking. The business model have been applied in other industries as well with various levels of success, thus the purpose of this thesis is to set up a framework for where the name-your-price strategy is applicable.

Ensamkommande barn i vuxenlivet : en kartläggning om ensamkommande barns etablering i samhället

The paper aims to examine how well a small group unaccompanied children have established themselves in Swedish society. In order to determine how well they have established the empirical material which is primarily based on quantitative data has been measured with a theoretical model developed by the theorists Nancy Fraser and Alistair Ager and Alison Strang. Based on the theoretical framework the unaccompanied children establishments have been measured in example income, education, debts with Kronofogdemyndigheten and social network. It was found that the unaccompanied children had not achieved the establishment in the society that was expected from the theoretical framework. Their results were also generally below the national average for young adults in Sweden who are the same age.

Efter bankkrisen: Vad är notan för skattebetalarna nu?: En uppföljning av Peter Jennergren och Bertil Näslunds studie från 1998

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Rättvis betygssättning - vad, varför & hur?

Syftet med detta examensarbete är att undersöka hur lärare går tillväga då de planerar sin undervisning och då de sätter betyg i årskurs nio i fysik, samt vilka förutsättningar detta ger för rättvisa betyg. Vi ville med detta arbete fördjupa vår förstålese för och vår kunskap om hur man som lärare uppnår rättvis betygssättning. Vi är inte ute efter att generalisera eller göra några jämförelser mellan de utvalda lärarna, utan snarare att visa på likheter och skillnader i deras arbetssätt och tankegångar kring planering av undervisning och betygssättning. Vi har genomfört kvalitativa intervjuer med fyra utvalda lärare, verksamma på högstadiet. Det är deras uttalanden samt relevant litteratur som ligger till grund för detta arbete.

Hur påverkas oberoendet av den fristående rådgivningen?

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

Vad påverkar en kommuns beslut att bli en "Fairtrade city"? : En studie av Sveriges kommuner

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

PR OCH POLITIK : ? PR konsulternas roll i svensk politik

AbstractTitle: PR and Politics- the role of the PR consults in Swedish politics (PR och Politik ?PR konsulternas roll i svensk politik)Number of pages: 34Author: Andia GhafouriTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: HT 2006University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: To study the PR functions role in Swedish politics and what role it plays for the democracy.Material/Method: Interviews with PR peopleMain results: That the PR people have the right kind of network and the knowledge about how to influence political decisions and the public opinion. Their methods could be criticized from a democratic point of view since they are professionals and their ability to bring up issues in to the public agenda is stronger than ordinary peoples? ability, which could be discussed if it is fair in a democratic society, that people who get paid have more power to change than those who don?t.Keywords: Public Relations, Communication, Politics, Democracy, Information, Networks.

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