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855 Uppsatser om Fair value accounting - Sida 36 av 57
Sidodominans hos svenska alpina skidgymnasister : en reliabilitetstest och enkätstudie
AimThe aim of this study was to develop and perform a reliability test of a questionnaire regarding side dominance in order to identify the dominant/non-dominant side in students at the Swedish alpine ski high school.MethodA questionnaire of side dominance of the upper and lower extremity was developed, and its reliability was tested according to the test-retest design. A total of 121 subjects answered the questionnaire twice. The questionnaire included five questions about side dominance, i.e. what hand/arm or foot/leg (left /right) that one prefers to use as a first choice when writing, throwing, kicking a ball, jumping over a fence and stair climbing. Furthermore, there was a question whether the responder has a safer/better ski turn to the left or to the right.
Starka varumärken, starka finanser?: En studie av skillnaden i lönsamhet mellan starka och svaga varumärken
It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.
Köp med hjärtat! En studie om Fairtrade Sveriges identitetskapande
TitelKöp med hjärtat!FörfattareLiza OlssonKursExamensarbete (kort master) i medie- och kommunikationsvetenskapTerminVårterminen 2013HandledareOrla VigsøSidantal, ord85 sidor 39 065 ordSyfteSyftet är att ta reda på hur Fairtrade Sverige presenterar sig självaMetodRetorisk analysMaterialTre annonser ur en reklamkampanj för Fairtrade Sverige, tre producentberättelser från FairtradeSveriges webbsida och tre intervjuer med tre Fairtrade ambassadörer. Totalt nio texter.HuvudresultatHuvudresultatet visar att Fairtrade Sverige som organisation inte vill stå i rampljuset utan väljer attkommunicera via produktmärkningen Fairtrade-märkt. De vill skapa uppmärksamhet kring märkningen och få konsumenter att bli medvetna om den och se den som ett alternativ. De vill dock inte tvinga konsumenterna att köpa Fairtrade-märkta varor utan organisationen förlitar sig på kundens egen moral och etik. Genom ambassadörerna (Fairtrade Fan Club) vill organisationeninspirera konsumenterna att göra ett etiskt val när de handlar.
Ledarskapsskillnader mellan ofentligt och privat anställda ledare : När sektorstillhörighet inte längre är relevant
The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.
Mot ett ledningsperspektiv : I segmentrapportering
Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.
From a rough to a fair way of organizing : En analys av genomförandeorganisationen i Svenska Golfförbundet
AimThe aim of this study has been to inquire into how the Swedish Golf Federation can make their implementation organization more efficient. The intention with the essay has also been to conclude with a proposal for organization structure for the Swedish Golf Federation. The questions of issue have been: How does today?s implementation organization look like? At which level and within which areas do the interviewees consider that the major problems are found today? How do the interviewees consider that the implementation organization should look like?MethodThrough a strategic selection in cooperation with the assigner the Swedish Golf Federation 15 interviewees have been chosen. The data collection has been executed in form of semi structured interviews.ResultsToday?s organization for implementation consists of one central function in Golfens hus with approximately 75 salaried employees, 21 district federations and 485 clubs.
Kalkylering av bearbetningskostnader
At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.
Trovärdighetsbedömningen av muntliga utsagor i brottmålsprocessen
In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.
Hållbart ansvarstagande för ett medelstort byggföretag i Sverige - En analys av värdeskapande aktiviteter som bidrar till hållbar utveckling.
This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.
En ekonomisk hållbar växtodling i sörmländsk mellanbygd :
We have been looking at three different types of agriculture in Södermanland, in the middle
east of Sweden. We call the different types for Intensive, Extensive and Mix. The purpose is
to get an economic defensible plan for how to run different farm sizes. We also have been
looking at the working hours and how many hours the different types will give.
We have a farm called Taxinge Gods as our pilot farm. Taxinge Gods grow 407 ha land and is
located 60 km southwest from Stockholm.
"Det händer inte oss" : Värdet av kriskommunikation och mediehantering
Purpose: The study aims to analyze how companies can learn from past communications in critical situations and during corporate crisis, and see how they use this knowledge in the management of subsequent critical situations and corporate crisis. Furthermore, the media is analyzed to see how the newspaper industry chooses to reflect an organization and its actions, and also to see if the pressure through articles in the newspapers has an impact on the extent of the situation.Method: A qualitative case study of Sweden?s largest food company, ICA Sverige AB, where knowledgeable people in media management within the company are interviewed using semi-structured interviews, with support of quantitative methods by a collection of articles from the news press.Theories: Concepts, theories and models in crisis management and communication has been applied to relevant data. These comprise Knowledge Management, a communication template in crisis management, The Situational Crisis Communication Theory (SCCT) and the model Content of crisis communication.Empiric: Based on the quantitative data consisting of articles from four Swedish news sources: Svenska Dagbladet, Dagens Nyheter, Aftonbladet and Expressen, a semi-structured interview guide was created and carried out with the person within ICA who possesses knowledge of the subject area.Conclusion: ICA has during the priod studied exhibited to have used the concept of Knowledge Management in the development of their routines regarding product recalls at product defects. The relationships between ICA and the media have shown improvements, which has resulted in ICA percieve the media coverage as balanced, true and fair..
Neurointensivvårdspatientens förutsättningar för ett optimalt neurologiskt wake-up test : en observationsstudie
Background: Examinations with the intent to assess neurological functions and level of conciousness are common in neurocritical care, but the effect on the patient is not entirely researched.Aim: The purpose of this study was to describe the patient?s situation at the neurological wake-up test concerning the environment, nursing interventions and the possibility given the patient to become awake, and if these conditions affect the outcome of the wake-up test.Methods: A quantitative observational study took place at a neurocritical care unit, where 20 patients were observed from interruption of sedation to the neurological assessment, which was performed by a neurosurgeon or a specialized critical care registered nurse. Nursing interventions, environmental factors and physiological parameters were documented.Result: Twelve intervention varieties to control patients? physiological parameters were used. CPP > 80 mmHg was found in 90 % of observations.
Klimat för felhantering och Etiskt ledarskap : Felhantering i revision: En undersökning av ett tänkbart samband mellan etiskt ledarskap och felhanteringsklimat.
AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.
Vad styr valet av revisionsbyrå?
Vad styr valet av revisionsbyrå? Revisionsbyråers kunder kan ha svårt att uppfatta konkreta skillnader mellan byråernas revision, då dess utformning är standardiserad. Revisionens homogena utformning, kravet på oberoende i relation med företaget som ska revideras, vissa normer vid prissättningen av revision och kravet på saklighet i marknadskommunikationen medför begränsningar för revisionsbyråerna när det gäller differentiering av revisionstjänsten. Vi ville komma fram till vad i revisionsbyråernas marknadsföring som köpande bolag attraheras av samt vad som utmärker bolag som reagerar på en viss konkurrensfördel. Kundens köpbeteende kan förklaras utifrån dess preferenser och bakgrund.
Redovisning av dörrar och dörrpartier i offentliga lokaler : Problem och förslag till förbättringsåtgärder
Today, the requirements on doors and door sections in buildings are often many andtightly restricted. Especially in public buildings, the requirements for safety andfunctionality must cover the needs of larger groups of people. These strictrequirements have often led to doors and door sections in public buildings being verycomplex and difficult to correctly install without any complications.This diploma work has been carried out in cooperation with Werket Architects,which estimates a high percentage of flaws regarding aforementioned components, inprojects of the type described. The company therefore wanted to investigate howthey could develop their remit in door production, which is the projection and designof blueprints. By taking part of installers opinions on how they want the blueprints ofdoors and door - sections to be designed for the best installation possibilities,develop¬ment areas, and to some extent improvements regarding the company's useof accounting techniques, could be provided to the company.The study shows, among other things, that there is a possibility of development in thefunctional descriptions that entail the doors' fitting components.