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3381 Uppsatser om Human resource accounting - Sida 48 av 226
Shareadox : -The paradox of service quality assurance in Sharing Economy businesses
The purpose of the Sharing Economy is to exploit unused resources between people, as an alternative to buying new and owning themselves (Gansky, 2010). Gansky (2010) argues that a major reason why the Sharing Economy has grown in recent times is, besides from the recession and people?s increased environmental awareness, the urbanization which has made people move closer to each other and in to the big cities. This in addition to an increased use of GPS technology in smartphones enables people to be constantly connected to an ever-changing network. People now share and exchange services and products from each other.
Komponentavskrivning inom kommunal redovisning : Nytt explicit krav från och med år 2014
Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.
Från soptipp till naturreservat : En studie av makt i Lövsta-Kyrkhamn-Riddersvik genom actor-network theory
This paper investigates, through an actor-network theory perspective, how the recreation area Lo?vsta-Kyrkhamn-Riddersvik northwest of Stockholm has developed from being a dumping site into becoming a nature reserve. This investigation also tries to describe and explain which values that have been promoted in the area by the local voluntary associations and companies. Lo?vsta-Kyrkhamn-Riddersvik has been inhabited for more than 3000 years, originally with farming as the most important business.
Vi gör vad vi vill men det är inte mycket vi kan göra : Om hur organisatoriska faktorer påverkar mellanchefers möjlighet att arbeta med hållbar utveckling
The group of elderly people in Sweden will increase significantly in the future and science point out that the future elderly people will not accept today?s standards and offers of assistance in today?s public elderly care. Therefore public elderly care stands before a significant challenge in terms of development that has to be sustainable. New research also points out that middle managers can be a great strategic resource, and a founder of success, in the challenge of sustainable development. The aim of the report was to increase the knowledge about what middle managers in public elderly care think sustainable development has to embrace, when it comes to quality and personnel administration, in order to meet the needs of the future elderly people.
Utanförskapet möter Försäkringskassan. En studie om resande idéer, översättning och meningsskapande.
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.
Det emotionella valet - ett alternativ och komplement till rationaliteten
The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..
Personalens del i årsredovisningen : En studie på svenska börsföretag
Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.
En fallstudie om Sikhula Sonke; en kvinnlig fackförenings kamp för ett respektfullt och jämställt samhälle i Sydafrika.
AbstractSouth Africa is a country where apartheid has created a segregated population and the countrys cultural traditions affects the human situations in a unique way. Equalities between gender, class and ethnicity is a main focus for female activists in their work to give the exposed population tools and knowledges to stand up for themselves to cope with the unbalanced structure. This examination paper is done in a qualitative case study in South Africa. The content consists of thourough descriptions of how the society is percieved by four different people, explained by feministic theories and former research that is connected to the papers purpose and question formulations. The purpose of this paper is to examine how Sikhula Sonke, a women´s movement in South Africa looks at the female?s situation in the society and how they are going about their work to improve social equality.
Belöningssystem som motivationsfaktor : - En studie om lågkonjunkturens inverkan på belöningssystem och dess effekter på bankpersonal i Umeå.
Problemformulering: Hur påverkas och anpassas bankernas belöningsstrategi till deutmaningar och svårigheter som uppstår i samband med enlågkonjunktur, och vilka effekter har bankernasbelöningsstrategi på medarbetarnas motivation och prestation?Teoretisk referensram: Studiens teoriavsnitt innehåller teorier inom områdena; Ledning, Strategi och Personal. Kapitlet inleds med teorierinom Human resource management (HRM), vilket kandefinieras som ett strategiskt synsätt för att hanteraarbetsrelationer, inom vilket belöningssystemen spelar en roll.Vidare behandlar vi teorier kring motivation och olikamotivationsfaktorer, ledarskap i en kris och internkommunikation och knyter an dessa till den insamladeempirin.Metod: Denna studie bygger på en kvalitativ metod med kvantitativainslag, vilket beror på att vi i denna undersökning valt attinkludera både ledning och medarbetarnas uppfattning ombelöningssystemet och dess effekter i en lågkonjunktur. Vi hargenomfört intervjuer med personalchefer på tre olika banker i Umeå, vilka representerar ledarskapssidan. Dessa intervjuerkompletteras av enkäter till medarbetarna på de olikabankerna, vilka alltså representerar medarbetarsidan.Slutsatser: De slutsatser vi kunnat dra med hjälp av denna studie är att detinte är belöningarna och motivationsfaktorerna i sig som varitden avgörande faktorn för medarbetarnas motivation ochbankernas förmåga att hantera och ta sig genom krisen på ettbra sätt.
Sälformen släpar skinnet : Om naturen i Aase Bergs tidiga diktning
The aim of this study is to describe how nature is portrayed in swedish poet and critic Aase Berg?s two earliest poetry collections, Hos rådjur (1997) and Mörk materia (1999), and how it relates to notions of humanity, culture and civilisation. The concept of ?nature? is problematized in a short survey of how it has been used by and critizised in ecocritical literary theory, which is used as the main theoretical framework for this survey, with an emphasis on selected theoretical concepts by Donna Haraway. As a methodological starting point, ?nature? is tentatively defined as ?that which does not let itself be subsumed under the human, culture or civilisation?, and this definition is contrasted with how the concepts are handled in the texts.The investigation shows that the relationship of nature to the human is a fundamental theme that provides a structure for both poetry collections.
Entreprenöriell marknadsföring i entreprenöriella företag : Hur marknadsför och etablerar sig entreprenöriella företag på nya marknader?
Marketing is a broad subject with many different areas. Part of the marketing that has been of great importance is the 4P:s also known as the marketing mix. Marketing mix is included in one of the traditional marketing approaches. In recent years there have been some changes and have begun looking at new ways of looking at marketing. One of the ways is entrepreneurial marketing to the effect that the company tries to use its resources optimally.
Vad har tonårspojkar för syn på biblioteket?
The aim of this study is to examine how teenage boysperceive the public library. How do they utilize the resourcesprovided by a public library? What are their thoughtsregarding what a public library offers in terms of services toits visitors? Four qualitative interviews with teenage boyswere done for the purpose of this study. The study showsthat these individuals perceive the library as a resource foryoungsters, women, elders or people with disabilities orspecial needs, but not themselves..
Buddhismen vs Spiritualismen, En studie om människan och världen
Buddhism vs Spiritualism
A study aboute human and the world.
Nyfikenhet i relation till konstnärlig process och presentation
The curious nature of humans has been the puzzle of psychologists, philosophers and scientists since the time we began to use those terms. Why are we curious? Why do we behave the way we do and why? The span of views on curiosity covers all. From being viewed as part of our animalistic nature and compared to instincts, to be viewed as a virtue to scientists and the reason behind why we explore space. Behaviorists tried to define it as an innate drive and some say that it has a crucial role in our ability to learn and understand.
Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?
This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.