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3381 Uppsatser om Human resource accounting - Sida 42 av 226
HANDELSHÖGSKOLAN VID ÖREBRO UNIVERSITET : En fallstudie av relationen mellan lärare och studenter
Title: The Swedish Business School at Örebro University ? A case-study of the relationship between teachers and studentsDate of seminar: 2009-06-04Course: Bachelor thesis in Business and Administration within Organization, 15 ECTSAuthors: Malin Blomqvist, Lisa Skoglund, Charlotte WallinAdvisor: Gabriella WennblomPurpose: The purpose of this thesis is to enhance the understanding about the relationship between teachers and students at the Swedish Business School at Örebro University. The purpose is also to describe the relationship with organizational theory.Research methodology: This thesis is based on a qualitative method. Semi structured interviews have been implemented with both teachers and students. Literature in the organizational area has been searched through to give a base for the study.Theoretical framework: This thesis uses the theory of stakeholders and the theory of resource dependence.Conclusions: Teachers and students are different stakeholders towards the Swedish Business School at Örebro University, where teachers is an intern stakeholder and students an extern stakeholder.
Människan i urskogen : vegetationshistoria i Hamra nationalpark under 2500 år
Pollen analysis of a peat core was used to reconstruct the last 2500 years of vegetation history, with focus on the impact of anthropogenic disturbance, in Hamra National Park, central Sweden. In addition, analysis of pollen in soil samples was performed in an attempt to locate ancient cultivation plots in the National Park.
The analysis of the peat core shows a development of the vegetation that can be divided into four stages of different degrees of human impact: A - virgin forest (c. 500 B.C.-A.D. 1300), B - grazed forest (c. A.D.
Big Bath Accouning -En studie om förekomsten av Big Bath Accounting på OMX Stockholmsbörsens Large Cap
Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..
Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.
Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.
`Hard eller soft power´ - när det gäller att främja demokrati och mänskliga rättigheter?
The thesis investigates how two of the world?s most powerful international actors, the US and the EU want to promote democracy and human rights. The aim is to compare how the US and the EU work in order to support a democratic development in the world. In order to fulfill the purpose of the thesis a qualitative text analysis was used. Since the aim is to compare the US and the EU I believe this method is beneficial.
Trafficking i Norden : en komparativ studie av de nordiska ländernas handlingsplaner mot människohandel för sexuella ändamål
This essay focuses on how trafficking in human beings for sexual exploitation is defined and dealt with in the Nordic countries. Agreements on how trafficking for sexual exploitations should be dealt with is presented in reports and Action plans from the European Union and United nations amongst others. In this essay we will compare four national Action plans made by governments by Denmark, Finland, Sweden and Norway between 2005- 2011 to each other. Mainly we have been looking at similarities and differences in the different Action plans. The essay is based on Discourse theory and discursive struggle and we have been looking at similarities and differences in how trafficking is dealt with through language.
Vilka parametrar påverkar lönsamheten för hotellföretag? - en kvantitativ studie av RevPAR i Göteborg
Denna kandidatuppsats har analyserat interna parametrar som påverkarlönsamhetsmåttet RevPAR (Revenue Per Available Room/intäkt per tillgängligt rum)för hotellföretag i staden Göteborg. Syftet är att få en djupare förståelse för vilkainterna parametrar som påverkar lönsamhet, samt hur och i vilken utsträckning.Studien baserades på en teoretisk referensram bestående av ?Resource-based view?och flertal tidigare studier inom ämnet. Det senare ledde till ett val av tio internaparametrar, med tillhörande hypoteser för undersökningen. Empirin framställdes avinsamlade värden från ett urval på 34 hotellföretag.
Cyborglandskap : landskapet, människan och teknologin
By using the cyborg as a structural tool to analyze certain aspects of human interaction with what can be perceived as landscape or landscape architectural elements, this thesis seeks to explore the concept of the cyborg landscape in order to place human practice in the context of postmodern ideas of the end of true nature. Ever since human kind has externalized evo-lution by using tools and extending the body with technological inventions, we have also taken our surroundings out of their natural trajectory. Everything we do that is conditioned by the use of technology is altering that which we perceive as nature and natural. Since we have been doing this for millennia we have of course also altered our surroundings by the influence of technology.This thesis uses three examples of landscape or landscape architectural elements that are conditioned by the integration of technology to explore this practice through a postmodern model of analysis based on the concept and basic premises of the cyborg, or the cybernetic organism. A cybernetic organism is in short an organism that has functioning technological parts integrated into its system.
Granulatmatad prototypmaskin
The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.
Utveckling av poleringsmodul
The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.
Utfodring av älg (Alces alces) och lodjur (Lynx lynx) i fångenskap
In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.
Förbjud det totala abortförbudet? : Hur legitim är abortlagen i Nicaragua?
The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.
Fria leken
This social psychological qualitative study demonstrate how the children?s play begin and what significant important it has in the child?s identity progress. The main subject in this social- psychological study is the child?s self and how through imagination, creativity and spontaneity the human?s personal identity is discovered. However the study is based upon the children?s plays in day- care, the children whom are being objects for the study are from 3-6 years old.
The Angel in the House och dess motsats i Virginia Woolfs författarskap : En jämförande och analytisk närläsning av kvinnliga karaktärer i The Voyage Out och To the Lighthouse
This academic essay explores the possibilities to knowledge of God in the thought of Thomas Aquinas. The essay takes its departure from question 12 in the Summa Theologiae, specifically articles 12 and 13 that deal with natural knowledge of God and supernatural knowledge, respectively. It also presents objections made by modern philosophers against these ways of knowledge along with a rebuttal of these objections. Lastly, a conclusion is offered and ends with a reflection on how Aquinas' teaching on human knowledge of God in earthly existence compares with his teaching on the knowledge human beings will have in heaven and what consequences that has for our present knowledge..
Vilken nutritionsbehandling har bäst effekt på tillväxten hos barn födda för tidigt och/eller med låg födelsevikt?
Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: ?What nutrition therapy has the best outcome on growth in preterm children and/or children born with low birth weight??Author: Josefine Nyström and Rebecca HammarSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2013Background: There is a number of reasons why a child is born preterm and with a low birth weight, for instance if the mother is underweight, smoking or exposed for malaria. The negative consequences of being born preterm or with a low birth weigth are many, both on long and short term. According to the WHO preterm birth is the most common direct cause of infant mortality. By providing the right measures in time when it comes to nutrition the mortality can be reduced considerably.Objective: To examine and summarise the scientific ground when it comes to the best nutrition therapy for preterm children and children born with a low birth weight.Search strategy: A systematic literature search was done in the databases Pubmed, Cohrane and Scopus.