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1640 Uppsatser om Financial reporting - Sida 4 av 110

Avvikelserapportering : en rapport om sjuksköterskors erfarenheter

The purpose with this essay is to investigate which factors that are decisive for nurses? propensity for incident reporting. The study uses a descriptive cross-section design. Included are nurses that works at a care unit and who have worked as a nurse for > 1than one year. The survey was sent out to all nurses embraced by the criteria within a subdivision at a hospital in the middle of Sweden.

Identifiering och redovisning av immateriella tillgångar vid rörelseförvärv ?En kvantitativ studie om redovisningstransparens och kapitalmarknadens informationsasymmetri

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the Financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Har marknadsvärdering enligt IFRS ökat fastighetsbolagens finansiella risk?

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Skogsentreprenadföretagens lönsamhet :

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

Communication of CSR activities : a case study in the dairy sector

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

Hållbarhetsredovisning inom de statligt ägda bolagen

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

Anmälningsskyldigheten inom skolan : sex rektorers förhållningssätt till anmälningsskyldigheten inom skolan

The purpose of the study is to examine what effects the law has on principals? approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area.

Utvärdering av report writers

Report writers (sv rapporteringsverktyg) används för att skapa och hantera databasbaserade rapporter. Detta examensarbete handlar om Reporting Services, ett helt nytt rapporteringsverktyg från Microsoft. Syftet med examensarbetet var att utvärdera Reporting Services för att se vad verktyget har att erbjuda i förhållande till rapporteringsverktyg från andra tillverkare. En jämförelse mellan Reporting Services och rapporteringsverktyg från tre andra betydande tillverkare har gjorts. En djupare utvärdering av Reporting Services, där arkitektur, funktionalitet och andra egenskaper gåtts igenom grundligt, har också genomförts.

Major vs. Independent : en undersökning om hur skivbolagsrepresentationen ser ut i svensk dagspress

Aim: The aim for this study of Swedish daily press is to see how the musical reporting is structured for the newspapers I have chosen to analyse. My main purpose is to investigate how the newspapers reporting are distributed between artists who belong to either a major record company or an independent record company. With this research I want to find out if there are any economic backgrounds to the content and if the reporting is equal to the market production.Method/Material: For this study I have studied, by quantitative research, every piece of musical reporting in seven daily newspapers for two weeks. Through thorough research I have determined the belonging of every article?s record company.

Hållbarhetsredovisning : Egenskaper hos styrelsen som påverkar valet att upprätta en hållbarhetsredovisning

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

Alla dessa analytiker

During the last decades business journalism has vastly increased its share of media coverage. Hvitfelt och Malmström (1990) states that media space devoted to business reporting have more than doubled since the mid 1980s. This fact alone is an important reason for studying the same. Hence this study, which is aimed explicitly at investigating how business press use and manage experts, in this case primarily equity analyst, in their reporting. Our purposes are the following: Examine to what extent media players use analyst in their business reporting.

"Annan finansiell verksamhet" - En tolkning i ljuset av CFC-lagstiftningen : En tolkning i ljuset av CFC-lagstiftningen

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Speglingar, reflektionens redskap för den kvalificerade samtalspartnern

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

När båtarna sattes i vattnet : Genus och klass i Svenska Dagbladets och Aftonbladets rapportering om Titanic-katastrofen

The purpose of this paper is to examine the image of the Titanic disaster in two Swedish newspapers reports of the disaster. By analysing various newspapers reporting of the disaster, we wish to investigate whether there are differences in reporting of gender and class in order to say something about the contemporary outlook and the prevailing social beliefs.The source material that the study is based upon comes from the Swedish newspapers Aftonbladet and Svenska Dagbladet and their reports from the 15 April to the 30 April 1912 and the reporting from the time of the sea-hearings completion (22 May and 31 July 1912).The study finds that news reporting follows the same standards, however, are different in style of performance because of the newspapers' differing positions.The study finds that a distinction is made between the reporting of men's and women's behaviour. Whether a man followed or violated norms leads him criticized or praised in the newspapers. Women's behaviour is hailed independent if they followed the standard of what was feminine or masculine behaviour in a disaster.The study also finds that a distinction is made between passengers of the various classes in the reporting. The majority of reports concerning individuals in the First Class are in positive terms.

Enhetschefer och undersköterskors perspektiv på rapportering enligt lex Sarah inom kommunal äldreomsorg

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

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