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3381 Uppsatser om Human resource accounting - Sida 21 av 226
Barns tankar om kroppens inre organ
AbstractThe purpose of this essay was to examine children?s comprehension of the internal organs of the human body and to see how this understanding varies between ages. Thirteen children in the ages between three to five have been asked questions, through qualitative interviews, about their thoughts regarding the human body.The understanding varies depending on the children?s age. A five year old have a better knowledge than a three year old.
En studie om HR-strategi : Framtagande av HR-strategi på ett företag inom processindustrin
Denna uppsats syftar till att undersöka om EU:s bistånd till Afrika tar hänsyn till om de afrikanska länderna har välutvecklade institutioner eller ej. Mycket forskning tyder på att givare av bistånd bör fokusera sitt bistånd till stater som har relativt hög institutionaliseringsgrad för att pengarna ska generera en positiv effekt. Jag undersöker detta genom att använda mig av en kvantitativ metod och regressionsanalyser för att få statistiskt material att tolka. Mina resultat tyder på att EU inte verkar utforma sitt bistånd genom att studera mottagarländernas institutionaliseringsgrad. Detta kan ses som en, av många, förklaringar till varför den afrikanska kontintenten inte uppvisar önskade resultat när det gäller fattigdomsbekämpning och demokratisk utveckling. .
Mänskliga rättigheter i samhällskunskapen: Utifrån ett lärarperspektiv
Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.
Produktspårning med RFID : Konceptutveckling och utvärdering
The aim of this thesis was to investigate the possibility of integrating an item tracking systemwith a monitoring system currently under development at Fifth Generation Technologies (P) Ltd.A literature study of RFID technology and the networks ZigBee and MiWi was done. Based onthe literature study a concept for a distributed system was developed.The concept is to have several RFID readers placed in the area where tracking is to be performedand allow them to communicate with each other through wireless communication. The RFIDreaders shall be able to form zones and filter the data that is forwarded from the zones to theservers and thus perform some of the work that the server would normally have to do. Theconcept has been evaluated by prototype development and testing. The prototype uses an ultrahigh frequency RFID reader and a MiWi network.The test indicated some limitations with the selected technologies.
Jag gör som jag vill och du gör som du vill
Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.
"Det sås ett frö där som liksom sakta gror" : Att utveckla ett empatiskt och professionellt förhållningssätt under sjuksköterskeutbildning
In human service organizations it is important to enlighten the significance of human encounters. The aim of this study was to explore nursing students experiences of developing empathy and professional relationship in encounters with patients and next of kin during their education. Interviews with five nursing students were carried out. The method of analysing content analysis was used. One main theme and five subthemes were presented.
Teambuilding & kompetensutveckling : - En studie om teambuildingens påverkan på individens samarbetsförmåga
Syfte: Syftet är att tillföra kunskap gällande kompetensutveckling, till området Human Resource Management inom organisationsteori, genom att studera teambuildingens påverkan på individens personliga utveckling gällande samarbetsförmåga. I förlängningen avser vi att skapa en bättre förståelse för vilken nytta företag har av teambuilding när det gäller personlig utveckling av anställda.Metod: Kvalitativ metod med semistrukturerade intervjuer.Slutsatser: Studien visar att teambuilding har en påverkan på individens personliga utveckling gällande samarbetsförmåga och studien visar även att individens attityder till teambuilding har en avgörande roll för den utveckling av samarbetsförmågan som teambuilding ger..
Avskaffad revisionsplikt för småföretag : Konsekvenser och möjligheter för redovisningskonsulter och revisorer
Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.
Redovisning av goodwill ? en kvalitativ studie av jämförbarhet i årsredovisningar och halvårsrapporter
The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.
Is insourcing qualified human capital from China a future for Sweden’s wealth sustainability?
The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.
The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding.
The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.
In our conclusion we have reached the three following conclusions for why one should start a “bridge building†enterprise in between qualified Chinese human capital and Swedish structure capital:
1. To fill future shortage of qualified human capital in Sweden.
2.
Revisionspliktens avskaffade -Vilka effekter kan förväntas och vilka eventuella förändringar sker hos revisionsbyråerna
This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.
I klass med vem? En studie om inkomstrepresentativitet i svensk politik.
Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.
Vilka personliga egenskaper krävs för en framgångsrik individuell karriärutveckling?
Denna undersökning är baserad på en fallstudie på en idrottsprofilerad förskola. Metoden vi valde att använda oss av under arbetes gång var fallstudie. Denna fallstudie genomfördes med hjälp av intervjuer med personal, rektor och ansvarig på barn och utbildningsnämnden. Även observationer gjordes. Bakgrunden till studien grundades sig i att vi såg att allt fler förskolor valde att profilera sig.
Big Bath Accounting - Kan fenomenets förekomst bevisas?
Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.
Avsättningar till pensioner : En studie om IAS 19 och konsekvenserna av dess implementering
Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.