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4113 Uppsatser om Human Resources Accounting - Sida 13 av 275
Den dolda kompetensen : en longitudinell undersökning mellan åren 2007 - 2009 av fem gotländska småföretag
In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions:? What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies?? What can simplify or enable human resource development and knowledge transference within smaller sized companies?? Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development?The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company.
INDIVIDUELL LÖNESÄTTNING Från policy till praktik ? en fallstudie på Sahlgrenska Universitetssjukhus
I större organisationer finns ett behov av att säkerställa att organisationens olika verksamheter arbetar efter samma lönestrategi och mot samma mål, samtidigt som lokala verksamheter måste anpassa direktiv och policys som förs ner genom organisationen till sin kontext. Syftet med studien är att genom en fallstudie skapa en förståelse för hur individuell lön praktiseras och organiseras inom en stor offentlig verksamhet samt skapa en djupare förståelse för kopplingen mellan policy, strategi och lönesättning. Organisationen som studeras är Sahlgrenska Universitetssjukhus och HR-avdelningen centralt på Västra Götalandsregionen.Studien har genomförts med en kvalitativ metod. Det empiriska materialet utgörs av fem semistrukturerade intervjuer med lönesättande chefer och två fokusgruppsintervjuer med HR- medarbetare. Intervjuerna har transkriberats och analyserats med tematisk analysmetod och empirin har kopplats till teori och tidigare forskning.Studien fann att en av de huvudsakliga avsikterna med lönepolitiken i organisationen var att motivera medarbetarna, men att det bland respondenterna fanns en varierad syn på sambandet mellan lönesättning och motivation.
Margin of Appreciation : en kulturrelativistisk doktrin?
With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.
Human resources outsourcing : att släppa kontrollen
Titel: Human resources outsourcingHögskola: Mälardalens högskola VästeråsInstitution: Akademin för hållbar samhälls- och teknikutveckling.Ämne: Kandidatuppsats i företagsekonomi - FÖA300Författare: Mattias Hedman och Charlotte SkinnarHandledare: Ulla PetterssonSidoantal: 43Bilagor: 1Nyckelord: Outsourcing, HR, relationerSyfte: Uppsatsens syfte är att utifrån teorin analysera Fortums och Foras val inom HRO och hur de hanterar den. Därefter presentera förslag på vad de skulle kunna lägga fokus på i framtiden utifrån teorin.Metod: Kvalitativ metod och deduktiv ansats. En fallstudie har genomförts genom semistrukturerade intervjuer på två olika företag.Teoretiska perspektiv: Teorin baseras på vetenskapliga artiklar och böcker om outsourcing och då främst outsourcing av personalavdelningens funktioner.Empiri: Fallstudien består av intervjuer med processägaren Lena Jonsson på energibolaget Fortums kontor i Stockholm, samt Pia Holm-Johansson, löneansvarig på försäkringsföretaget Fora i Stockholm. Dessutom har Fortums och Foras årsredovisningar från 2009 samt deras webbplatser använts.Resultat: Företagen överrensstämmer med teorin till stor del när det gäller relationen med leverantören och sin interna hantering av HRO. De har upplevt problem, dock ej längre, och företagens val med HRO överrensstämmer med teorin.
Humankapitalets roll i entreprenörsbolag - En studie om hur sex entreprenörsbolagförhåller sig till humankapitalinvesteringar
Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.
Sverigedemokraterna + FN = sant? En diskursanalys av Sverigedemokraternas tolkning av begreppet mänskliga rättigheter.
It is the aim of this paper to examine, and analyze at a discursive level, the Swedish Democrats' interpretation of the term 'human rights', as this is presented in the material available on the party's official website. The goal is then to investigate in what manner the party portrays its political ambitions in relation to 'human rights'. The theoretical foundation for this analysis is discourse theory as it is presented in the works of Ernesto Laclau and Chantal Mouffe.Furthermore, the aim is also to examine whether the Swedish Democrats? interpretation of 'human rights' is compatible with the established understanding of the term, such as this is presented in the international UN treaties on human rights. This will be done by thoroughly examining and comparing certain aspects of the Swedish Democrats' political ambitions, such as they have been portrayed in the analytical section of the paper, with relevant sections of the UN treaties..
?Vi fixar och trixar oss fram till att hjälpa människor?: En studie med fokus på det sociala arbetet med köpare och säljare av sexuella tjänster i Sverige i relation till mänskliga rättigheter.
The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.
IAS/IFRS : ett regelverk för alla?
Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.
Detnerad Demokrati : Den demokratiska freden i Irak, en möjlighet att börja om
With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.
Shareadox : -The paradox of service quality assurance in Sharing Economy businesses
The purpose of the Sharing Economy is to exploit unused resources between people, as an alternative to buying new and owning themselves (Gansky, 2010). Gansky (2010) argues that a major reason why the Sharing Economy has grown in recent times is, besides from the recession and people?s increased environmental awareness, the urbanization which has made people move closer to each other and in to the big cities. This in addition to an increased use of GPS technology in smartphones enables people to be constantly connected to an ever-changing network. People now share and exchange services and products from each other.
Hur revisionsbyråer använder sig av sociala medier vid rekrytering - Fallstudier av Grant Thornton och Ernst & Young
Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.
Ett värdigt liv ? Alla människors rättighet? : en studie om gömda flyktingars livsvillkor
The aim with this study was to increase the knowledge about as well as shed light on hidden refugees? living conditions by compiling research about hidden refugees? living conditions and complete this research by doing a field survey with people with different knowledge and experience of hidden refugees? living conditions. The result was analyzed on the basis of Nussbaum?s list of ten human abilities and the convention of human rights. The study showed that hidden refugees' living conditions are experienced as very critical, and characterized by lack of human rights as well as means to utilize and develop their abilities.
Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet
The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.
Human vs environment. En visuell identitet
This is a project with the main purpose to create a visual identity and platform for the release of the new started record label Human vs Environment, by finding a form and logotype for the homepage and packaging of the first vinyl ep record by the artist Mr Kaizen. This has also been an exploratory work with the target to get a broader competence in the field of visual communication and increase my understanding of the designs communicative aspects of running a design project with an external partner from concept to finished product..
I det fria ordets lag : En studie i fristadsprogrammets verksamhet och funktion
With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.