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3381 Uppsatser om Human resource accounting - Sida 27 av 226
?STARK INIFRÅN OCH UT? ? forma, balansera och optimera : En analys av kroppsframställning i samtida hälsotidskrifter
Placed within the field of recent research concerning religion and contemporary religious landscapes, this thesis aims to show conceptions of human life and body displayed in ten Swedish health magazines. The analysis aims to demonstrate the appearance of body and bodily experience and in addition see in what way ?westernized? religious traditions and methods from east Asia may contribute to perspectives of health. The main theories for the study are objectified versus phenomenological understanding of the human body by Drew Leder (1992; 1990) and Kristen Zeiler (2010). The quote in the main title is from the empirical material (Hälsa & Fitness, 2014 (11), cover).
Fastighetsbolagens val att redovisa till verkligt värde eller anskaffningsvärde : En studie om vilka faktorer som påverkar företag i deras val av redovisningsmetod
IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.
Identitetsverifiering via tangentbordsstatistik
One important issue faced by companies is to secure their information and resources from intrusions. For accessing a resource almost every system uses the approach of assigning a unique username and a password to all legitimate users. This approach has a major drawback. If an intruder gets the above information then he can become a big threat for the company and its resources. To strengthen the computer security there are several biometric methods for identity verification which are based on the human body?s unique characteristics and behavior including fingerprints, face recognition, retina scan and signatures.
Ledarskapets betydelse för den friska arbetsplatsen : En kvalitativ intervjustudie om hur ledare inom offentliga human service verksamheter arbetar för en frisk arbetsplats ur ett hälsofrämjande perspektiv.
The issue of sick leave and an increase of ill health in the workplace is a social problem inSwedenthat is currently an important topic. Public human service organisations are one of the sectors where this is a major problem. The aim of this study is to examine what significance the leadership in public human service organisations has on the health and sense of well being among the staff within the organisation. We have chosen to look at this issue from a health promoting perspective where we focused on health factors and to what extent the management can influence and promote the possibilities for a healthy workplace with healthy staff. The results of the study are based on interviews with three leaders within the public human service sector.
EU:s medborgarinitiativ : En framkomlig väg för att minska det demokratisk underskottet?
The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.
Upplevelser kring strategiskt personalarbete och den upplevda kopplingen till arbetsgivarvarumärket
Syftet med denna kvalitativa studie är att bidra till en bättre förståelse för anställdas upplevelser av Strategic Human Resource Management, och organisationens arbetsgivarvarumärke. Studien genomförs på en organisation inom den offentliga sektorn. Metoden för datainsamling för denna studie är dokument samt semistrukturerade intervjuer med chefer och medarbetare. Resultatet visar på att medarbetarnas upplevelser gällande de strategiska aktiviteterna kopplade till HR är positiva samt att de bidrar till organisationens attraktionskraft som arbetsgivare. Teoretiska implikationer för denna studie är att den visar på anställdas upplevelser kring strategiska aktiviteter samt deras upplevelser kring kopplingarna mellan SHRM och organisationens attraktionskraft som arbetsgivare.
Resource planning for internal logistics : A tool designed for the material handling department at Scania Axles and Gearboxes
This master thesis is performed at Scania Axles and Gearboxes, a production plant located in Södertälje. Within the plant axles, gearboxes as well as central gears are assembled from components to finished products. All production is conducted on production lines, with a pre-determined rate, which is supplied with components by the material handling department. Since the production quantity and the mix of product variants produced on the production line is customer order-based, the number and type of components needed for production as well as appropriate staffing within the material handling department is difficult to predict. Scania is currently using a number of different resource planning tools for each material handling-department within Axles and Gearboxes to visualize the workload within the departments.
K2-regelverket : En empirisk studie om varför företag inte väljer att tillämpa BFNAR 2008:1.
Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.
Kunskapsöverföring, Utvärdering och Lönsamhet - tre perspektiv på utbildning - en fallstudie av Axis Communications'' Academy
Vår studie är inriktad på att finna en heltäckande modell för lönsamhetsberäkningar på utbildning mellan företag. Genom en fallstudie har vi studerat Axis Communications' Academy, där Axis Communications utbildar sina kunder inom nätverkskameror. Vi har fört samman avkastningsberäkningar (RoI) med kunskapsöverföring och utvärdering av utbildning till en modell vi kommit att kalla Modell för Kunskapsöverföring, Utvärdering och Lönsamhet, KUL-modellen. Modellen har sammanfört tidigare forskning inom Knowledge Transfer och Human Resource Development, för att komplettera RoI. I modellen framgår att det går att mäta kunskapsöverföringen i en utbildning genom faktorerna Erfarenhet, Avstånd, Relation, Motivation, Reaktion, Implicitet och Specificitet.
Quickrelease
This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting. .
Elförsörjningen i det hållbara samhället
Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.
Access to the market - a question of collaboration?
When contemplating entering an alliance the rationale behind the decision should differ
depending on the size of the companies involved as well as on other important factors. The important
factors influencing the decision are related to the resource pooling potential of the alliance,
the power structure along with the business network the companies are a part of. The
analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication
industry and it has also determined which resources that are deemed to be most important to
get in touch with, for our study object, to facilitate its access to the market. Those resources are
defined as a direct channel to the customer, funds/capital and the access to relevant business
networks. To get in touch with these lacking resources, three alternative approaches has been
proposed; all of them involving a strategic alliance decision.
Redovisningens värderelevans av fritt kassaflöde : för den svenska aktiemarknaden
Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..
Test av immunohistokemiska markörer för differentialdiagnostik mellan Spitz nevus och melanom
Spitz nevus was first described by Sophie Spitz in 1948 as juvenile melanoma. The lesion is a benign melanocytic tumor, which consists of epiteloid- and spindelshaped cells. Histological is spitz nevus difficult to distinguish from malign melanomas and spitzoid melanomas. Loss of symmetry, loss of maturation in the deep component, nuclear polymorphism and hyper chromatic nucleus are features which can be found in melanomas. Some of these features are often seen in spitz nevus.
kropp som kropp. Tankar och resonemang kring kroppsliga perspektiv i skolan.
It was the purpose of the present study to explore thoughts and lines of reasonings concerning body perspectives in school. Based on students at a secondary school and on analyses of the curricula of the school, I reason about how we see the human being and the importance of it in school. In the introduction I start out from observations and highlight the body as a communicative channel leading up to the issue of students? basic view of man as integrated or devided in body and soul. A study of twelve interviews of students shows that thoughts about the two perspectives had not been identified until now but that a great deal of interest existed for discussion on this subject.