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4113 Uppsatser om Human Resources Accounting - Sida 44 av 275
Darfur - Ett utdraget Rwanda?
In the Darfur region, located in the West of Sudan, there is a conflict between rebel groups and the government-supported Janjaweed militia. The fighting?s, which started in 2003, has caused the loss of at least 200 000 human life and more than 2 million people have fled their homes. The conflict has been described as a? prolonged Rwanda?.
Hur tänker studenter? Miljövetarstudenter beskriver sin informationssökning genom reflektioner vid a-nivåuppsats
The object of this master's thesis is to study students writtenappendixes for their first-year-essay, (A-uppsats). In theappendixes the students are asked to describe their search forinformation within five areas; strategy, resources, terminology,analysis and usefulness. The appendixes for the years 2006-2009are studied, 184 appendixes consisting of one A4 page each.This thesis focuses upon the study of resources, processes andfeelings displayed in the appendixes. The theories of Tom Wilson,Carol Collier Kuhlthau and Louise Limberg are used, as results ofother studies within the area. Connections with theories oninformation literacy are also made.The results show that students usually do as they are instructed bylibrarians if it is profitable for their studies.
Kvinnors rättigheter och icke-statliga Organisationer, a perfect match?
Since the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) was adopted in 1979 there has been evident progress in the area of women's rights in great parts of the world, although this progress is still foremost concentrated to the Westernhemisphere. In Argentina, the work with gender equality and women's rights set of strongly during the last decade. The country has ratified the Convention on the Elimination of All Forms of Discrimination against Women and the Inter-American Convention on the Prevention, Punishmentand Eradication of Violence against Women "Convention of Belem Do Para" but still women and girls are victims of structural discrimination and serious impunity of their rights on a daily basis.The current situation proves that the positive changes within the context of international and national law do not necessary reach out to the population to the same extent. In the light of the lacking popular involvement and knowledge of their rights, a different type of solution is desirable. Therefore it would be of interest to examinate the role of Non Governmental Organisations (NGO:s) when it comes to implementing human rights in the society and ?the every day life?.
Hållbart nyttjande av vattenresurser på Gotland : vision och verklighet
Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.
Klassifikationssystem på webben: Traditionella och nya
The aim of this thesis is to investigate the opportunities of classification of web pages. Two classification systems are compared; a library classification system traditional and a system that is developed for use on the web new. UDC is chosen to represent the traditional systems, and Yahoo! represents a so called new system. UDC is used by NISS Directory of networked resources, which is a directory that uses the system for organisation of electronic resources. Both systems are analysed from two different perspectives, a multidisciplinary and a timeperspective.
Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).
Afrikanska kvinnor i Frankrike : FGM/C, rasism och mänskliga rättigheter
The purpose of this essay is to display the double moral that is prevailing in France concerning human rights. Immigrants and ethnic minorities are suffering from discrimination as well as racism. By looking at legislation in France concerning FGM/C and its difficulties it becomes clear that there is a correlation between the legislation and African women's situation in general. These women are denied their basic rights and are excluded from society. They are rendered invisible and vulnerable.
Human-cattle interactions and attitudes within dairy farming in Sweden and The Netherlands
Human-animal interaction is suggested to be a main feature within livestock production. The quality of handling, for instance, appears to be greatly depending on the attitudes and behaviour of the stock people. Various studies have been conducted on relationships between human and animals, but few have looked upon differences in human-animal interaction and attitudes between countries. Two countries often discussed in livestock production are The Netherlands and Sweden. It would be of interest to compare these two countries to find out whether (assumed) differences are reflected in the attitudes between animal handlers.
Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag
Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.
Att skapa enhetlighet - En tillsyn av en tillsynsmyndighet.
My problem comes out of the bigger question ?why the Catholic church is featured in horror films whenever a religious organization is in one?? I have detected in the horror films that I've seen that when a religious organization is in a horror movie it's the Catholic church that gets to act as church and religion. I have chosen the following problem: How is the Catholic church presented in the horror movies The Exorcist and The Rite, and how can one understand these presentations from a role theoretic perspective?Since role theory has it's background in the world of the theater with it's actors and roles, it came naturally to use role theory, and specifically Goffmans dramatic model. I've used this model in a film analysis of the movies.
Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag
In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.
Implementation av ett interface till Emotiv Epoc
The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.
Demokratiundervisning i skolan : En jämförande studie mellan den sydafrikanska och svenska skolan
The purpose of this study is to highlight how Swedish primary school teachers teach of and about democracy and based on this then compare with how the primary school teachers in South Africa teaches of and about democracy. This comparison will then highlight what can be developed in the teaching of and about democracy in Swedish schools. The method used in this study is mind maps because it gives a greater depth in the way teachers look at teaching democracy. The result of this comparison is that South Africa's history pervades the entire democracy education in school but both Sweden and South Africa use methods as dialogue and discussion in teaching of and about democracy. Furthermore, the community, curriculum, teacher and cooperation with other teachers also have an influence on how democracy's teaching looks like in schools.
Liberala idéer eller realistiska tendenser? : en idealtypsanalys av EU:s migrationspolitik och unionens politiska karaktär
The common asylum and migration policy of the European Union is a struggle between a strong belief in the protection of human rights and the need of strong and secured borders. This paper highlights the dilemma that occurs in the common asylum and migration policy of the European Union. What happens when the union have to choose between liberal standards with high priorities to human rights and a realistic focus on security? The aim is to study the asylum policy presented in the Stockholm Program, and thereafter evaluate what kind of character the union has itself. By an ideal type analysis of the Stockholm program from 2009, the common asylum policy is divided into either liberal or realistic ideas.
IFRS 8 - Förändring i segmentrapportering
Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.