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4113 Uppsatser om Human Resources Accounting - Sida 28 av 275

Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Maternal behaviour in pigs and its relation to piglet performance and survival

Piglet survival is of importance because it affects the farmer?s economy and the welfare of the pigs. There are several factors affecting piglet survival and they are often linked to each other. This paper will focus on how the behaviour of the sow can affect the growth and survival of the piglets and also possible causations of differences in maternal behaviour. Sows in intensive production systems have different possibilities to express their maternal behaviour than free ranging sows.

Perspektiv på kompetensutveckling i praktiken: en intervjustudie av HR-arbete i ett globalt företag.

During the last decade working with competence has emerged as a more strategically important area. Today the human resources in a company are considered a competitive advance and the HR-units play a significant role when it comes to HR-management. Different motives for investing in strategies that promote competence development and learning also exist. The purpose of this paper was to examine how the process of competence development was managed at a large global company. The empirical material consisted of four persons who were interviewed and the analysis of the material was inspired by grounded theory.From the analysis four major themes or core factors emerged as central to the interviewed persons' understanding of the competence development process; solid preparatory work in relation to competence development, communication, awareness of responsibilities and finally the taking action and evaluation of the action.

Utvärdering av personalutbildning : En studie om organisationers utvärdering av utbildningsprogram

This study examines how and why organizations evaluate training and development within the organizations. The study has a qualitative approach based on semi-structured interviews, with office and organization development managers. The purpose of the study is to contribute with knowledge about how three large Swedish organizations evaluates training and development programs for staff members. Another purpose is to describe why the organizations evaluate training and development programs and to research if there is a further need to develop the organization evaluation methods. Therefore the research questions are Why and how do organizations evaluate training programs? What further need is there to develop organizations evaluation methods?The conclusion of this study shows that evaluation of the training and development programs are not a high priority among the selected organizations.

Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Elevers kunskaper om tobaks skadeverkningar

Detta är en kvalitativ studie som behandlar relationen mellan sociala medier och rekrytering, så kallad social rekrytering. Vi har genomfört intervjuer med personer från företag och offentliga organisationer kring deras användande av social rekrytering. Vi har även intervjuat fyra professionella aktörer som arbetar med sociala medier, kommunikation och human resources, med avsikten att få en djupare inblick i hur sociala medier bör och kan användas i rekryteringssammanhang. Vi kopplade våra intervjuresultat till teorier kring bland annat rekrytering, sociala medier och employer branding.Studiens frågeställningar berörde hur företagen och de offentliga organisationerna möter social rekrytering samt hur de använder social rekrytering idag. De professionella aktörerna besvarade frågor kring hur de ser på samspelet mellan rekrytering och sociala medier.

?Jag har inte tid? : En kvalitativ studie om föräldrapars förhandlingar vid vård av sjukt barn

The purpose of this paper is to create an understanding of the negotiation process behind the decision of who will stay at home with a sick child and to develop the knowledge of the mechanisms considered to affect the negotiation process, in particular, the mechanisms likely to contribute to an uneven use of care leave. In the study six interviews were conducted with three sets of parents. These interviews were then analysed with Janet Finch?s (1989) definition of negotiation of family responsibilities. The study finds that the negotiation on care leave is a result of the negotiation of the shared view of reality.

N?r ekonomin stryper En kvalitativ studie om Europeiska unionens sanktionsf?ring i f?rh?llande till ideologiska v?rden och interdependens

This thesis examines the European Union's sanctions policy regarding human rights and interdependence. Previous research has discussed whether sanctions are effective or result in desirable outcomes. This paper aims to take a step back and understand motives by analyzing consistency in the EU?s decisions to impose sanctions. The question is relevant because formal justification can be used to cloak actual motives, and by examining actual decisions, the analyses shed light on motives.

Tillgänglighet 2010 ? om implementeringen av tillgänglighet på biblioteken

This thesis studies if public libraries in Sweden have taken part ofinformation regarding the Swedish government policy that publicareas are to be made accessible by 2010. Also studied is thesignificance of information and resources on the execution ofaccessibility adaptations at public libraries.The analysis uses Lennart Lundquist?s theory of implementation ofpublic policies, that the person executing the policy needs tounderstand, be able to and want to in order for the policy to besuccessfully executed. The study was carried out through a surveyand the thesis focuses on the factors of understanding and beingable to.The survey was sent by email to all 290 municipal libraries inSweden with an answering frequency of 65%. The results arepresented in table format with explanations.The thesis finds that a clear majority of respondents have hadaccess to information about accessibility adaptations, but thatmuch fewer consider the information clear enough.

Matrismodellen vs Two-part regressionsmodeller - effekter på Region Skånes resursfördelning

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

Positive human to cattle interactions and the possibilities to increase animal welfare, economy and safety for farmers

Cattle production systems are changing to bigger intensified systems with larger numbers of animals per farm and more free range systems while at the same time employing fewer people. Aversive handling has been known to affect cattle production negatively for many years, but lately scientists have started to focus more on what positive effects gentle handling and positive human-cattle interactions may have on beef and dairy production. Fear can cause high stress in production animals and this can contribute to not only reduced production within beef and dairy cattle, but also increased risks for accidents and decreased animal welfare. Therefore, by reducing the fear cattle experience of humans, it could be possible to increase production, decrease accidents and increase the welfare of the animals. Reducing the animals fear and stress can be done by simple means, such as walking and talking calmly around the cattle, associating humans to positive feelings (such as feed) and stroking the cattle?s body regions associated with social grooming.

Utmaningarna inom Human Resources : att lyckas möta förväntningarna

Personalarbetet har förändrats mycket de senaste åren, det har orsakat att delar av organisationerna inte följt med i denna förändring. Yrkesrollen var förr mer omsorgsinriktad och fokuserade mer på medarbetarna men idag innehåller yrkesrollen mer ett affärstänk samt har ett arbetsgivarfokus. Syftet med studien var att få en ökad förståelse för vilka utmaningar HR-arbetare möter i sin yrkesroll när de ska tillgodose ledningens direktiv och medarbetarnas behov. Om det finns några utmaningar, vad de i så fall innebär och hur HR-arbetare lyckas hantera dessa utmaningar. Sex personer från olika privata företag i Stockholms län intervjuades, materialet transkriberades och analyserades tematiskt.

Bedömningsmatriser i Idrott och hälsa : En studie av läraresuppfattningar

In this study we have examined in which way the horse is used in Equine Assisted Therapy, and what effects the treatment staff experience and describes that the interaction with horses has on girls who self-harms. Our Empirical data was collected through qualitative methods such as interviews, participant observation and informal interviews with a total of six different informants, from five different activities with Equine Assisted Therapy for girls who self-harms. In the analysis we have assumed symbolic interactionism, a theory focusing on the human as a social being, where the self-image alters in the social interaction with other human beings. We interwove this theory with the Biophilia hypothesis, an explanatory model concerning human?s relationship to animals and nature.The conclusions we have found in the results are:Equine Assisted Therapy is a complementary treatment comprises both horseback riding and exercises which is not based on the horsebackEquine Assisted Therapy almost always involves three parts, the therapist, the client and the horse.

Hur HR chefer inom turismföretag värderar högskoleutbildning i sin rekrytering

Turismutbildningar på högskolenivå har växt fram som ett resultat av att förstärka kompetensförsörjningen och konkurrenskraften inom turistbranschen. Studien undersöker hur HR chefer inom turismrelaterade företag värderar högskoleutbildning i sin rekryteringsprocess. Utifrån en hermeneutisk analysmetod är målet med studien även att få inblick i chefernas uppfattning kring utbildnings och kompetensbehovet i deras bransch idag.Uppsatsens empiriska resultat utgörs av fyra kvalitativa intervjuer med HR chefer från resebranschen respektive mötesbranschen. En femte intervju utfördes även med en forskare från Etour som ett viktigt kunskapsbidrag. Resultatet som styr värderingen av en akademisk examen i rekryteringsprocessen avgörs av tjänst och position.

Framtidens organisationsteori ? igår, idag och imorgon

Det övergripande målet med den här uppsatsen har varit att skapa en framtidsprognos rörandeämnet organisationsteori. Jag har använt den hypotetisk-deduktiva metoden för att kunnaskapa trovärdiga prognoser. Den teori jag väljer att använda som utgångspunkt är enorganisationsstruktur skapad av Henry Mintzberg, som jag sedan kopplar samman medföljande fyra olika organisationsteorier: Human Resource Management, StrategisktManagement, Produktionsmanagement och Knowledge Management.Själva strukturen är uppbyggd så att jag i den teoretiska referensramen beskriver dåtidensteorier (Den byråkratiska skolan, Scientific management, Den administrativa skolan ochHuman relations management) med fokus på de klassiska organisationsteorierna. Sedan är detmin uppfattning om hur organisationsteorier utnyttjas i nutiden som finns i kapitlet ommoderna organisationsteorier. Utifrån den teoretiska referensramen baserad på dåtid och nutidskapar jag sedan hypoteser gällande framtiden..

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