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5538 Uppsatser om Financial report standard - Sida 22 av 370
Den demokratiska döden : En motivstudie av döden i Vilhelm Mobergs Din stund på jorden och Jan Fridegårds Torntuppen
The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.
Uthållig Demokrati med exkludering? En analys av diskursen om strukturell politisk exkludering i Demokratiutredningens slutbetänkande
The purpose of this study is to analyse the discourse on political exclusion in the official report Demokratiutredningen. It has been my ambition to relate the analysis of the report to a critical academic discourse on political exclusion and thereby make visible hidden norms and structures which functions to exclude certain individuals and groups from political participation.My paper point out that the report establishes a strong link between democracy and participation and that it, therefore, makes a strong case for a process of democratic inclusion. Though, in my study I suggest that that there is an unawareness of the importance of norms, hegemonic conceptions and structures and that inclusion, therefore, is unlikely to take place. Furthermore, I criticize the focus on deliberative democracy in the report. With insights offered by Mouffe in her argumentation on the necessity to acknowledge the dimension of antagonism present in all societies I underline that the focus on this democratic model is problematic.My conclusion is that the analysis presented in the report is insufficient if we want to create a democratic system characterized by equality..
Lantbruksföretagets tillväxtstrategi och finansiella sökbeteende : en empirisk studie av sex lantbruksföretag med tillväxtambitioner
The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future.
The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers.
The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.
Bakom stängda dörrar ? Svenska börsbolags redovisning av upplysningskrav enligt IFRS 7 Finansiella Instrument: Upplysningar : En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large
Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden. Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.
Från krisen in i framtiden ? uppsökande verksamhet för barn och ungdomar
The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.
En introduktion till de surreella talen
This is a report on the development and implementation of the web shop ?Urballa Ur?, a web application developed by nine students at Linköping university. The report illustrates the methodology and process with intention to answer the question ?How can an online watch store be implemented to increase sales??. During the process the agile method scrum has been used as a working method.
ISO 14001Miljörevisionsprogram för SAS Tech.
The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.
Utveckling av sprutpump : Konstruktion och utvärdering av prototyp
This report describes how a syringe pumpwas developed for Q-linea AB inUppsala Science Park as a bachelor´sthesis at Uppsala University. Thepurpose of the syringe pump is toreplace existing pumps in one of Qlineasdosage instruments. The reasons for whythe pumps are replaced are that they arebig and heavy. Therefore the task was todesign a smaller and lighter syringepump.The goal of the project was to create aprototype of the design that met themechanical requirements posed. Therequirements were met.In the report the work process can befollowed from the development of thespecifications to the final design andtests of the prototype.
?Det är inte bara socialtjänstlagen som styr vårt jobb? : En kvalitativ studie av åtta socialsekreterares upplevelser av handlingsfriheten i det dagliga arbetet
The overall aim of this study is to investigate how social workers who are dealing with financial assistance are experiencing discretion in their daily work. The aim of the study is also to examine how social workers who are dealing with financial assistance relates to the controlling and the supporting functions of their daily work and how this in turn affects the attitude to the client. In order to examine the aim of the study, qualitative method was used. Eight social workers have been interviewed and presented with two fictitious cases that they have been able to discuss. Theories regarding the street-level bureaucrat and its discretion have been used to interpret and understand the collected material.
Produktionschefens arbetssituation : Hur deras arbete kan förändras och utvecklas
This report is written in cooperation with Skanska Sverige Hus Väst and it is discussing the role of site managers within the company. The report will bring up the demands that is put upon site managers and will also discuss stress related problems and how to change and develop the role as a site manager.We came up with three conclusions in this report. We believe that Skanska could develop VSAA to make it easier to use for site managers. We also believe that a further development of the project engineer is of great value, to give him or her greater responsibilities. The last conclusion is to change the responsibilities between the site manager and the production manager, to give the production manager a greater responsibility in the production..
Interaktiv patientportal : Generisk webblösning med tillämpning inom överviktsenheten
This report addresses the growing need to adapt the medical healthcare to the new possibilities that can be accomplished by incorporating a web aspect to the personal treatment plans of patients. It describes what implementations that need to be considered in order to successfully convert to a partially web-based treatment.The report also reflects the potential economical gain that can be made by keeping the communication between the patient and the doctor frequent. It also takes into account the personal gain to the patient by increased feedback and easier ways to communicate with their attending physician and thereby increasing the quality of their healthcare and service.The construction of a prototype of the system required is also included in the report as a description of construction and functionality of the prototype along with results and estimated outcome..
90-talskrisens effekter p? syssels?ttningsstrukturen f?r Lund och Malm?
The employment structure consists of different sectors, whose share of the total employment rate is all part of an economic structural conversion according to this thesis applied theoretical approach. A structural conversion, which consist of recurring crises, such as the financial crises in the early 1990s. This crisis and its effect on the Swedish economy is well-documented, while the shortage regarding the effect on a smaller scale, in a local and regional context, provides this thesis purpose. More specifically, a comparison between the two neighbouring towns of Malm? and Lund, will constitute the local contexts in this research.
Implementation av Microsoft Exchange ActiveSync mot en molntjänst
This report describes a bachelor thesis work performed at the cloud storage company CloudMe in Linköping, Sweden. The storage service provided by CloudMe allows users to access their files seamlessly from multiple units at the same time. In the cloud there is storage provided for contacts, calendar and e-mail, which is data nowadays normally used by smart phones.Exchange ActiveSync is a protocol developed by Microsoft which, among much more, provides functionality to synchronize the previously described data. This protocol is supported by the smart phone developers and the ability to synchronize over the exchange protocol is implemented in products by default. Due to this fact it would be preferable to implement support for synchronization from CloudMe to phones over this protocol.
Den anonyma handeln på värdepappersmarknaden : några juridiska aspekter
Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.
Utmattning av järnvägsbroar i armerad betong : Enligt eurokoder
Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.