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1640 Uppsatser om Financial reporting - Sida 53 av 110

Joint Venture inom finansbranschen : En fallstudie av samarbetet mellan Credit Suisse och Orn & Cie SA

AbstractThis paper intends, through a qualitative study to examine and analyze how a particular type of financial firms cooperate, and what this entails. The case study issue which shall be answered is "What does the firms Credit Suisse and Orn & Cie SA gain out of cooperating with each other?". By setting the general theories in the subject joint ventures, partnerships, against the empirical material gathered via interviews and data collection in Geneva, Switzerland  answers to what the cooperation between the two parties has resulted in for the respective companies has been found. The survey shows that the prevailing model of cooperation creates significant benefits for the two companies.

"om du vill ha en riktig vän - köp en hund" : en granskning av Aftonbladets framställning av Jan Stenbeck före och efter hans död

In this essay I have studied Aftonbladets portrayal of the Swedish businessman Jan Stenbeck and if the reporting changes before and after his death, and if so, in which ways. With help from a qualitative syntax analysis and a content analysis I studied my material about Stenbeck during the time period 2000-09-19 to 2004-09-19. In my quantitative analysis I studied 140 articles and in my syntax analysis I studied ten articles, five before and five after Stenbecks death. The theoretical perspectives that I applied in my study is Sigurd Allerns theory about tabloid papers novelty criteria and Adam Shehatas theory about Framing. Allerns theory describes what criteria the tabloid papers have on news and Shehatas theory about framing describes the political forces behind the news who wants to set their own agenda.

Lärares syn på inkludering i grundskolans tidigare år

This study has examined how teachers in primary education with experience of inclusion look on inclusive education. The study was based on the concept of inclusion and how it is made possible in primary school. The study was conducted using semi-structured qualitative life-world interviews with three teachers in primary education with included pupils with learning disabilities in their class. The results show the complexity of having a pupil with learning disabilities in class. To interpret, follow and then assess under two syllabuses are seen as difficult.

Ryssen Kommer : Synen på det ryska hotet i svensk landsortspress, från 1858 - 1898.

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

Samarbetssvårigheter och konflikter mellan dag och nattpersonal inom äldreomsorgen : En studie ur medarbetares och enhetschefers perspektiv

We investigated a retirement home, where we looked at whether there are differences, disagreements or conflicts between teams who work day and night shifts. Our purpose was to examine the Heads of Unit and the employees perspectives on their perceived work situation, cooperation difficulties and why they emerged. We chose the general systems theory as our theoretical basis, which gave us the opportunity to highlight different parts that can affect the working climate and the cooperation of the working groups. The study also highlights the importance of structure, common goals, reporting and dialogue meetings. To understand the perceived work situation, we used methodological triangulation, using quantitative and qualitative methods (surveys, semi-structured interviews).

Livespelningars organisering : Hur organiseras och styrs dagens liveunderhållning?

The purpose of our study is to provide a deeper understanding of the organization at alive concert. We want to identify and bring together different agents implicit knowledge and make it explicit. We contribute to the theoretical discussion by examining how liveconcerts are organized and why, what goals there are to participate in the organizationof the concerts as well as how the organization manage and control towards these goals.Our study is based on 15 interviews with different agents involved in the creation of liveconcerts. The study has shown that the organization of live concerts is similar to atemporary, imaginary organization because there is a temporary and implicit structure.Relationships are created by the agents? cooperation and customer relations with thesubcontractors.

Varför miljöredovisning? : en undersökning av lastbilstransportbolag

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

Skönlitteratur på mellanstadiet : En studie om hur ett antal lärare använder skönlitteratur och högläsning i klassrummet

The main focus of this study is to describe how, and for what reasons teachers use literature and fiction as a pedagogic tool. A qualitative study was made by interviewing four teachers about their language teaching. Working with fiction as a teaching-aid in school can in many ways be favorable to both teachers and pupils. In terms of children?s language development, research shows that using fiction as an educational tool can stimulate pupils? well-being as well as their linguistic improvement.

Kulturarv som begrepp och realitet : En fråga om val, värde och politik i den offentliga sektorn

This paper examines the concept of heritage and which factors that determines how we evaluate and select what should be considered cultural heritage. This has been examined using a qualitative study involving interviews with seven people working within different parts of the cultural heritage sector. The purpose was to get a picture of what the public sector?s cultural heritage consists of and why so. The research question was: What gives the status of cultural heritage? This was examined by looking at further questions: What defines the concept of cultural heritage? Who decides what should be considered cultural heritage? What is significant when discussing cultural heritage? One conclusion is that the concept itself is experienced as diffuse but that the meaning can be summarized as the traces we leave behind to be preserved by future generations.

Vilka skillnader medför implementeringen av IFRS-standarden?

Syftet med uppsatsen är att med utgångspunkt från redovisningsprofessionen tydliggöra skillnader mellan nuvarande redovisningsstandard och den kommande IFRS-standarden. Utifrån vårt syfte kan frågan ställas om hur implementeringen av IFRS kommer att ske? För att lösa detta problem har vi valt att strukturera upp uppsatsen utifrån ett internationellt, nationellt och ett företagsperspektiv. Vi har grundat våra analyser på intervjuer genomförda med revisionsbolag. Utifrån dessa analyser har vi sedan kommit fram till att professionen ser på internationaliseringen som en naturlig process i positiv riktning.

Styrelsen och samhällsansvaret - En studie om hur styrelsesammansättningen påverkar CSR-prestation i svenska börsbolag

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

Translokation av större vattensalamander : -bevarandestrategi eller riskåtgärd?

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

Svenska institutionella investerares uppfattning om icke-revisionstjänsters påverkan på revisorns oberoende

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

Katastrofberedskap : En samverkans- och kommunikationsfråga för kulturarvet

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Medarbetarskap ? en studie av medarbetarskap i en arkitektbyrå

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

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