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802 Uppsatser om IASB:s föreställningsram - Sida 13 av 54
Vad kan skriftspråk avslöja? : -en jämförande studie av barn med och utan läs- och skrivsvårigheter
????The aim is to examine how written production differs between students with and without difficulties in writing. The study also examine how different difficulties within writing interplay. It is based on analysis of ten-year old student texts with 30 texts from both an experimental and a control group. Texts were written in 1991.Both spelling, technique of writing and syntactic complexity differ between the groups.
Valspurten 2010 i Dagens Nyheter : Politiskt vinklad journalistik på nyhetsplats
This essay speaks about the medial coverage made by the Swedish newspaper Dagens Nyheter. The periods examined are the two weeks before the election day (5 September ? 19 September 2010). The purpose of our study is to find out if the newspaper was neutral and did not write in favour of any political party or political block in the newssection. After the elections in Sweden 2010 there have been discussions about the medias in the country being biased, and claims have been made that the news have been written in favour of a certain political party or a bloc.
Det vetbara finns i hjärtat av det fördolda : En narratologisk udersökning av Ingeborg Bachmanns roman Malina
In this paper I study the Austrian author Ingeborg Bachmann?s novel Malina (1971) from the perspective of Gérard Genette?s narrative theory and his notions of tense, mood and voice. In dialogue with earlier research on Malina I reflect over the last scene in the novel, what really happens there and how it matters for the rest of the novel. I give an account of feminist theories with focus on the annihilation of the female voice, the memory as theatre and the folklore tale as flight. The result is a more distinct perception of Bachmann?s skill, closeness and awareness as a writer and her use of Malina as contribution to the feminist debate and as a tool to find a place in the patriarchal world of intellectual, postwar Vienna. .
Gravar i Alsike hage : Analys av fyndkontexter och gravkonstruktioner tillhörande gravfältet RAÄ 26 i Alsike socken, Uppland
This essay deals with the results and observations made during excavations in an iron age cemetery in Alsike hage, located in Alsike parish. The excavations took place in 2005 and 2006 and the investigated area comprised two adjacent, but secluded burial-constructions; a square stone setting with a secondary grave, and a stone-built terrace with at least one secondary grave. The artifacts suggests that the TPQ of the stone setting, and the construction date of the rest of the graves, is 900-950 A.D. The aim of this study was to comprehend the course of events in the investigated area, and toanalyse the archaeological finds - in comparison to the well documented an discussed material burial culture in the lake Mälar area ? in order to discuss indicators of gender and social status.Metal artefacts has been preserved as a part of the analysis..
Lost World : Home of the seven and a half legged tree
The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.
Ökar periodiseringarna värderelevansen: En studie av den Svenska marknaden
Med inspiration från tidigare forskning vill vi utreda om det är som IASB anger, att resultatet är ett bättre mått på att estimera ett framtida aktiepris än dagens kassaflöde. En anledning till att resultatet anses vara ett bättre mått är att det även innehåller periodiseringar vilka är tänkta att minska timing- och matchningsproblem. Det andra alternativet är att kassaflödet är ett mått med högre värderelevans eftersom periodiseringarna ger möjlighet till earnings management och därför kan ge en skev bild av företagets prestation. Syftet med denna studie är att undersöka hur mycket värderelevans periodiseringarna innehåller. Studien testar ett flertal olika mått av kassaflöden mot aktiepriset nästkommande år och kommer fram till att kassaflödet från den löpande verksamheten har den högsta värderelevansen följt av årets resultat, kassaflöde vid årets slut och det fria kassaflödet när vi undersöker den svenska marknaden mellan 2001-2010..
IFRS 7 Finansiella instrument: upplysningar. Framkommer bankers exponering mot kreditrisker av upplysningarna i deras finansiella rapporter?
BAKGRUND OCH PROBLEMDISKUSSION: Finanskrisen 2008 har för många privatpersoner och företag kommit som en överraskning och då kan man ställa sig frågan om bankernas upplysningar om kreditexponering och kreditrisker har framkommit. IASB har agerat för att förbättra IFRS 7 Finansiella instrument: Upplysningar, och de har föreslagit ökade upplysningskrav för denna. Under normala omständigheter skulle IASB ha utgett förändringarna efter en tid av allmän överläggning. Men på grund av finanskrisen blev denna process påskyndad. IFRS 7 skall tillämpas av företag från och med den 1 januari 2007.
Ungas syn på integration : En kvalitativ studie om invandrarungdomars syn på integration
The aim of this essay was to acquire an enhanced knowledge about young immigrants? point of view of integration. During a former practical training semester I became interested in what the young immigrants thought about their own integration, what their conception was about this issue. I found that it had different meaning to different persons, to some it meant assimilation, to others it meant being able to interact with the opposite gender. To examine this I used interviews and interviewed an amount of young immigrants in different stages of their studies in Swedish.
Klassificering och värdering av finansiella instrument : Ett tillförlitlighetsperspektiv
During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.
Värdig ett vapen : en analys och tolkning av Birkas vapengravars gravgåvor och kontext
The aim of this thesis is to interpret and discuss the weapon-graves of Viking Age Birka. The weapon-grave phenomenon is deemed differential in relation to the rest of the grave-material of the site, and thus the questions that motivate the thesis is: who was buried with weapons and why? Further questions arise regarding the social aspects of individuals who were buriedalong with weapons. The theoretical approach will be to evaluate any differences in 'social class', 'social age' and 'gender' between the weapon-grave contexts. By conducting qualitativeand quantified analysis of the grave-goods, this thesis adresses both overall and detailed patterns in correlation and constellations between weapons, other grave-goods and terms of burial..
Behovet av en genomtänkt kommunikationsstruktur- en studie av ett projektorienterat företag
Every organization goes through the same lifecycle. Through every step in the transformation to a better organization the communication structure changes. In this report there are examples of the communicational disadvantages that is connected to the communicational structure.By choosing to not have a formal communicational design, the manager takes a risk in spreading the information, the interaction, the control and the balance in creativity and constraint.This case organizations problem is that some parts of the organization has made more progress in the communicational structure than other parts. In this case the Collectivity structure has met the Formalized structure.Tha structural differences has came to affect the way of sharing information and it has become a situation where the information about the products is not stored in a safe way from a quality point of view. There is a gap between the two different ways of communicate.In this report I have created a model to identify problems in the communication structure.
Agila metoder ? en kartläggning av teori och praktik
In recent years, agile software development methods have become increasingly popular throughout the world. Today there are a number of different agile methods and they all rest on the Agile Manifesto that was formulated in 2001 as a reaction to the traditional software processes.The aim of this thesis is to make a survey of some of the agile methods used today and to see how they are being used in practice. It consists of two parts: a literature study and an interview study with people working in the software business. First, a definition of agile methods is proposed and a number of different agile methods are described. Second, the interviews are being analysed with special focus on communication, collaboration, expectations and results.
Diet och identitet : Analyser av kol- kväve- och svavelisotoper på indivier från det kristna senvikingatida gravfältet i Björned, Torsåkers socken, Ångermanland
This paper deals with the late Viking age/early medieval grave field in Björned, Torsåker parish, Ångermanland County in northern Sweden. The grave field in Björned is rare because it has all the signs of being Christianized before the surroundings. This awakes questions such as if the people of Björned came from another place and brought the religion with them or if someone else did that for them. To find these answers I have analysed the stable isotope ratios [delta]13C, [delta]15N and [delta]34S in human bone collagen. Through these stable isotopes we can not only see what the people consumed but also where their food had its origin.
Goodwill - i ständig förändring
IASB är ett internationellt redovisningsorgan som verkar för att harmonisera och utveckla redovisningsregler. EU:s olika organ har beslutat att alla börsnoterade bolag inom Europeiska Unionen ska följa IASB: s standards som antagits av Europeiska kommissionen i koncernens årsredovisning. För att en standard ska kunna antas av kommissionen krävs att den inte strider mot rättvisande bild och uppfyller kraven för begriplighet, relevans, tillförlitlighet och jämförbarhet. Från och med 1 januari 2005 har alla Svenska börsnoterade koncerner börjat följa dessa nya standarder med krav på ett jämförelseår vilket innebär stora förändringar i redovisningen i jämförelse med tidigare regler. De nya standarderna har fått beteckningen IAS/IFRS och ersätter Redovisningsrådets Rekommendationer.
Odefinierade platser i staden : med studie i Söderälje
The purpose of this master thesis is to attract attention to the undefined spaces of our urban landscape and emphasize the need of these spaces in the city. The different values of these spaces are here clearly presented so that they can be considered when real estate developers show a particular interest in any one of these undefined spaces.
The term undefinied spaces can mean a lot of things. The spaces that I now choose to define as undefined spaces are neither planned nor designed. It could for instance be a piece of leftover land in between two residential areas, or as times change, a formerly planned area might be forgotten and left to its own.