Sökresultat:
1647 Uppsatser om Financial reporting - Sida 54 av 110
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.
Varför arbeta utan lön?
Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.
Den folkliga koralen och ursprungsfrågan : Teori- och metodproblem, identitet och förståelse
The purpose of this study is to examine the medial depiction of Muslims in the case of Pastor Terry Jones' intention to burn the Quran. Our study is based on theoretical framework regarding an alleged clash of civilizations, how that leads to global conflicts and controls the world politics. It?s also based on the western way of characterize Muslims as violent, irrational human beings, and how mass media have a tendency to depict Muslims as ?the others?. The questions we aim to seek answers to are: How were Muslims portrayed in CNN's and Al-Jazeera's reporting regarding Terry Jones plan to burn the Quran? Which discourses exist about Muslims in each news channel and what are the main differences between them? The qualitative method used is a critical discourse analysis on empirical data consistently of twelve articles.
Internal Control - Efficiency in the Audit Process
The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..
Rapportering enligt lex Sarah inom individ-och familjeomsorg : En kvalitativ studie utifrån hur socialarbetare resonerar kring rapporteringsskyldigheten.
This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.
Ändamålsenligheten med revisorers arbete vid granskning av goodwillvärdering
With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.
Film distribution and exhibition in the EU
This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.
Erfarenheter, samarbete och ansvar kring orosanmälningar : En kvalitativ studie med tre förskollärare, två förskolechefer och en socionom
The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.
Kommunikationens betydelse vid implementeringsprocesser
Discussions started on how to handle liquidity problems crises in credit institutions and investment with the financial in 2008 as a research background. This led to the establishment of a new legislation regarding the current managing of liquidity risks which involves major changes in organizations. The changes will address the problems on how a successful implementation work could be completed and what is required of the organizations. Good communication is essential in order to have a successful changing process when everything an organization undergoes requires clear and ongoing communication.The purpose of this paper was to examine if Organization X application communications to the same extent as a deployment model shows. Organization X was the company we chose to investigate as they are one of many banks that are facing the upcoming change.Communication Concepts such as understanding, dialogue, discussion, open mindness, transparency and participation, have been key words during our work.
Hur fungerar skolbiblioteken? : En kvalitativ intervjustudie om skolbibliotekers och pedagogers syn på litteraturförmedling
This master thesis is aiming to find out how school libraries work towards children in school years 1-6. The mainfocus is how the school librarians and teachers work with literature and reading. The theoretical viewpoints aremainly the sociocultural theory and the child perspective.The study was conducted with participants from five different schools in Uppsala, in the form of qualitativesemi-structured interviews. The results show that schools work with literature first and foremost in a pragmaticway, with reading-strategies and activating discussions. Very little time is spent on reading for its own sake.
Fordonsgas från deponier : en potentialstudie i Biogas Öst-regionen
The demand for biogas as vehicle fuel has risen sharply and there is a great need for increased production. A possible addition of vehicle gas can be produced by upgrading landfill gas which is formed by degradation of organic waste. This thesis investigates the potential of producing vehicle fuel from landfill gas in the region of Biogas Öst.In 2008, an amount of 32 million Nm3 landfill gas was extracted in the region. This level can be maintained for another ten years if the efficiency of gas extraction is improved. The annual production will decrease with time since landfills aren?t allowed to receive more organic waste.
Offer för sin egen oförsiktighet? : en studie i hur Dominique Strauss-Kahn-fallet skildrades i svensk morgon- och kva?llspress
On the 15th of May 2011 the former leader of the International Monetary Fund, Dominique Strauss-Kahn, was accused of sexually assaulting a maid in a hotel room in New York. Strauss-Kahn was cleared of all charges on the 23rd of August 2011 since it could not be proven that he had forced the maid to have sexual relations with him.The purpose of this study is to examine how the case was framed in two Swedish newspapers, Svenska Dagbladet and Aftonbladet. Svenska Dagbladet is a broadsheet newspaper and Aftonbladet is a tabloid newspaper. The purpose of this study is also to find differences and similarities in the framing of the case in broadsheet newspapers and tabloid newspapers.The study is primarily based on two different theories; the framing theory and the tabloidization theory. The method used is critical discourse analysis based on van Dijks theories and methods.
Riskkapitalbolags påverkan på styrning i sina portföljbolag: En studie om utveckling av styrsystem i svenska Venture Capital finansierade företag.
The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.
Motiven bakom en investering i crowdfunding
It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.