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2081 Uppsatser om Going concern-modified opinion - Sida 7 av 139

Science fiction-litteratur ? Hur gör folkbiblioteken i praktiken? En studie av fyra bibliotek.

This essay aims to examine how science fiction literature is supported and made available for readers at four public libraries. Each library has its own opinion of what a public library?s role in society is, and that affects how literature acquisition and media exposure is done at that particular library. To explore this, the author uses a modified version of Elzinga and Andersson?s theory of traditionalism, pragmatism and emancipationism.

Social isolering. En studie om a?siktspolarisering och normativ press i sociala medier

The purpose of this study was to look for tendencies that social media can contribute to exposing users to a stronger perception of opinion polarization, and further to see if the daily presence of social networking sites can put normative pressure on the users. The study was made using a survey with participants from Umea? University during the time frame of november-december 2014. The theoretical framework behind the study was mainly drawn from The Spiral Of Silence by Elisabeth Noelle-Neumann and was further supplemented with more current research, studying the effects from The Spiral Of Silence in the modern and more fragmented media landscape that exists now then when her theory was written. Further theoretical tools for analysis of the results came from Michel Foucault and his discussions in Discipline and punish, specifically his views on how surveillance can be discontinous in practice, but still permanent in it?s effects.The results of this study indicates that social media users tend to isolate themselves from uncomfortable opinions, and do not follow or read opinions they do not already agree with.

Earnings Management : En studie om earnings management förekommer vid stock-for-stock-förvärv

Denna studie undersöker ifall det förekommer earnings management (EM) vid stock-for-stock-förvärv på den svenska marknaden. Tidigare forskning har gett tydliga tecken på att EM sker inför företagsförvärv och det finns starka incitament att använda sig utav det. Detta undersöks genom att studera om det sker en ökning av diskretionära periodiseringar, som mäts genom Modified Jones Model, åren innan förvärvet till skillnad från tidigare år. Studien undersöker även om målföretagets relativa storlek har en påverkan på EM. Undersökningens resultat från första hypotesprövningen indikerar att EM förekommer i svenska bolag redan tre år innan stock-for-stock-förvärv.

Friskvårdsersättning och vårdpersonalens hälsa samt arbetsförmåga

Background:Public health is a concern of many important areas of society and it`s important that Sweden works with the health of the individual through the eleven public health areas. Health isn`t longer only a objective but even a resource. That`s why the society works with the health of the individual through a salutogenic perspective, about what can preserve or enhance the health of the individual.Aim:The aim of this study is to find out what the staff at a nursing home has views of what health can bring, and also study how health affects their ability to work. Also to study the employee`s apprehension of the wellness reimbursement that employer offers them.Material and Method:A qualitative method was used to obtain results from eight interviews with health care workers in Skåne. Interviews were transcribed and analyzed using content analysis.Results:For the interview person?s health means to feel good and be healthy.

Vilka möjligheter ges barn med funktionsnedsättning att komma till tals? : ? ur LSS-handläggares perspektiv

About 29 000 different services was given by the Swedish welfare state to children with disabilities within the ages 0-22 years before October first in the year 2008. Studies about children with disabilities and their experiences of their situation have rarely been done and it is therefore difficult to know how they think and feel about their lives. Both Swedish law and the UN:s convention about children?s rights states that children have the right to tell their opinion in matters that are of their concern. Thus, we don´t know much about if and how the Swedish welfare state maintain this right towards children with disabilities.

Modellering och design av elmotor för mutterdragare

This thesis was carried out at Atlas Copco Tools and Assembly Systems. The purpose hasbeen to develop a design tool to be used for development of new electric motors for AtlasCopcos electric nutrunners. The focus of the thesis has been to increase productivity bydecreasing the power losses in an electric tool. The productivity is defined as themaximum number of tightenings a nutrunner can perform without becoming too hot.Before starting the development of this design tool an existing Matlab script, whichcalculates the losses in a slotless electric motor, has been studied and modified torepresent the real losses in a better way. The modification has been made by performingpractical studies of different losses and then adjusting existing parameters in the Matlabscript.Because design changes in one part of a mechatronic system can lead to a decrease inperformance of another part the choice of parameters that can be changed has been madeso that other parts of the system is affected as little as possible.A study of the existing tools efficiency during an entire tightening has been made toincrease the understanding of when and where the different losses appear and to comparethe modified Matlab script with the measured values.The design tool was formed so that it executes the Matlab script, that calculates thelosses, for a number of different design options and stores the alternative which producesthe least losses.

Going concern-varningar avseende svenska konkursbolag: En komparativ studie av klientens storlek, finansiell stess samt revisorns erfarenhet

De senaste a?rens skandaler inom revisionsbranschen har lett till att revisorns arbete har ifra?gasatts. Revisorerna kritiseras fo?r att ta klientens storlek i beaktande vid utfa?rdandet av going concern varningar (GCW). Revisorerna motiverar med att sto?rre klienter har fo?rma?gan att va?nda finansiell stress, eftersom de har sto?rre tillga?ngar.

Folkbiblioteket och föräldrarollen: En studie om småbarnsföräldrars användning av och uppfattning om folkbibliotek samt bibliotekets funktioner

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

Bibliotekspersonalen utfärdar lånekort Studenters uppfattning av bibliotekspersonalens service

The purpose of this Masters thesis is to study students perception of the services that the library staff provides and the library staffs opinion of the students perceptions. With the concept service we mean the treatment, the attitudes and the qualities that exist between the library staff and their users. Our purpose is also to examine how the users experienced services quality. Our survey was conducted at an academic library with questionnaires to both students and library staff. We analysed the result of the survey by using three theories by Lundmark, Keen and Grönroos and Monthelie.

Kassa- och bankmedel under företagsrekonstruktion : Hanteringen av kassa- och bankmedel som inflyter under en företagsrekonstruktion och som härrör från hypoteksegendom för bevarande av hypoteksborgenärers förmånsrättliga ställning i konkurs

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

A literature study on Methicillin-resistant Staphylococcus pseudintermedius (MRSP) : classification, resistance mechanisms, risk factors and clonal distribution

The increased frequency of reported Methicillin-resistant Staphylococcus pseudintermedius (MRSP) is of great concern to small animal healthcare due to limited options of antimicrobial therapy. The aim of this literature study is to investigate 1) characteristics and classification of S. pseudintermedius, 2) resistance mechanisms and emergence of MRSP, 3) risk factors for selection of MRSP, and 4) clonal distribution around the world. S. pseudintermedius is a skin and mucosal commensal in healthy dogs and cats, but can cause infections, including pyoderma. Beta-lactam antibiotics inhibit bacterial growth by binding to the penicillin binding protein (PBP), a vital enzyme in the synthesis of the bacterial cell wall.

Vindpark Vänern : Fundamentteknik och Logistik

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.

"De skulle väl aldrig ställa en ful kille där" : Unga män om mansbilden i Vecko Revyn och Cosmopolitan

Our study aims to discover how young men aged 15-19 perceive the image of men in women?s magazines. To do this we let eight young men read the two women?s magazines most read by young women their own age, Vecko Revyn and Cosmopolitan. We want to find whether they consider this image to be representative of their own reality.

Styr uppfattningen om dig själv  : En studie i hur chefredaktörer för modemagasin arbetar med sina personliga varumäkesidentiteter

The theory chapter is based on a model about brand identity, ?Brand Identity Prism? (Kapferer, 2008, s.183). This model contains six elements which we have supplemented with theories about personal branding. This because the focus and theory on a person's brand identity is almost non-existent. The purpose of the study is therefore to examine how editors at fashion magazines are working with their brand identity in the personal brand and thereby create an understanding of the identity function.

Delårsrapporter - osäkerheter och bedömningar i praktiken

certain building or environment can get a protection as a notable building if it contains certainvalues. These values are established by a certain category of people from the cultural sector.These people use established criterions to define the cultural value of the object. The objects canbe evaluated differently depending on who has done the evaluation. The people who protect thecultural environment and choose which buildings that are to be defining as notable buildingsoften uses a special model to characterise the different cultural values. This model is produced bya man called Axel Unnerbäck.

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