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802 Uppsatser om IASB:s föreställningsram - Sida 18 av 54
Gymnasieelevers informationssökning : En undersökning av Carol C. Kuhlthaus modell
The aim of this Masters thesis is to, through user studies, analyse whether Carol C. Kuhlthaus information search model is applicable in a Swedish school. Furthermore, the guidance that the students may receive from the teacher and/or school librarian is analysed. Answers are sought to the following questions: · How do the students perceive their information seeking? · How do the librarian and/or teacher support the students during their information seeking process? The study is based on a qualitative method of approach, through interviews with four informants: a librarian, a teacher and two pupils.
Organisationsförändring ? hot eller utmaning
Working life changes, just like the rest of today?s society, at an accelerated pace. It is through changes and challenges that human beings develop, personally and professionally. Changes are often met by resistance. The purpose of this study is to see how different factors influence individuals? experiences of change.
Värdering till Verkligt värde : Varför en bristande användning av omvärderingsmetoden?
Sedan 2005 har IFRS så som de antagits av EU varit de redovisningsstandarder noterade företag varit skyldiga att tillämpa vid upprättandet av sin koncernredovisning. Tanken med införandet av IFRS är att anpassa redovisningen till globaliseringen av finansmarknaderna och det internationella flödet av kapital. IASB har tilldelats ansvaret för utformningen och utvecklingen av IFRS. Införandet av IFRS har inneburit vissa förändringar gentemot tidigare redovisningsnormer. I IFRS standarder återfinns idag IAS 16, IAS 38 och IAS 39.
Internt upparbetade immateriella tillgångar : en studie om identifiering och redovisning i branschen konsumentvaror och -tjänster
Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder.Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster.Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar.Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag..
Strategies for Goodwill Allocation
Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.
?Matematik finns överallt och ingenstans? : Med fokus på pedagogernas arbete
The aim is to find out how teachers apply the knowledge they get from mathematics pilots in preschool and from mathematics developer in the municipality, as well as how they work further towards the children with mathematics.The study is based on qualitative interviews with two teachers, one mathematic pilot and one mathematic developer. I used the semi-structured interview questions.The results show that teachers believe that mathematics pilots will inspire the teachers in their work with mathematics in preschool. One of the teachers who were interviewed said:?Mathematics pilots should be those that have the strongest glasses and coming up with new ideas and they push the rest of the teachers in their work with mathematics in relation to children in preschool?.The teachers use the correct terms for mathematical concepts with the children. They also stressed how important it is to point out to the kids that it is mathematics that they are doing.The conclusion of the study is that the teachers agree that it is their approach towards the children that is important and how they can lead the children?s interest of mathematics forward.
Konsolidering av SPE - en jämförelse mellan FASB/EITFs och IASBs regelverk
Syfte: Syftet är att undersöka hur redovisningsreglerna gällande konsolidering av SPE ser ut i de av FASB/EITF och IASB utformade regelverken samt om det finns några skillnader mellan dem. Syftet är också att undersöka om eventuella skillnader kan förklaras med hjälp av olika företagsteorier. Metod: Vi har gjort en deskriptiv studie som varken är deduktiv eller induktiv. Perspektivet är makroinriktat, dvs. vi har utgått ifrån fasta förhållanden i hur regelsystemen är uppbyggda och inte granskat företags användning av reglerna.
Mindfulnessbaserad Rökavvänjning i Grupp: en explorativ studie
The aim of this study was to develop, implement and evaluate a mindfulness- and acceptance-based smoking cessation program in group (MRG). MRG was developed into an intervention consisting of 6 group sessions during 35 days including individual homework assignments. 8 of 10 participants completed the program. In order to evaluate the effect of MRG a quasi-experimental design with pretest and double posttest (second posttest at 1 month) was chosen. At second posttest, 50 percent (of 8 completers) were non-smokers, and the rest showed a decrease in smoking at a rate between 45 and 75 percent.
Blyga pojkar och starka flickor : En studie om genus och jämställdhet i den kenyanska skolan
The aim of this study is to examine how two Kenyan school's approaches gender roles, by what the curriculum says and by how the teachers way of teaching are effecting the creation of gender roles. The aim is further to find out what the Kenyan school settings are, according to gender and equality, and how these are implemented in practice. This was examined through interviews at two local schools in Kenya, with five practicing teachers from grade one through grade six. This work compares the respondents' answers to the research that is related to the topic. Because of lack in the research about Kenya, the research has been based on mostly Swedish investigations.
Uttryck och intryck : En studie om skillnaderna mellan avsikt och uppfattning på Windows Live Messenger
Face-to-face communication is always complemented with non-verbal signals that give us clues as to how a message shall be interpreted, but as communication is moved online the possibilities to express oneself becomes more limited.This paper focuses on the instant messaging client Windows Live Messenger and three of the non-verbal functions that it provides (nudges, winks and emotes). The purpose of the paper and its underlying study is to compare the senders' intentions with the receivers' conceptions when it comes to these functions.The study was done as a questionnaire with two different versions of the questions, one looking at the senders' intentions and the other at the receivers' conceptions.The results were then compared in order to look for tendencies. The results showed that the most common intention among the senders was also the most common conception among the receivers, but that the rest of the attitudes didn't match at all. The functions that are supposed to help the conversation flow often create ambiguity instead and lead to vagueness, misconceptions and annoyance..
Medling vid konsumenttvister : ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?
Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.
Identitet och svenskhet : En diskursiv granskning av svenska läroböcker i historia
This thesis is concerned with how identity is connected to historical writings and what normsshapes the perspectives of history. The purpose of this study is to investigate the possibilitiesfor identification offered in history books used for history teaching. This study is concernedwith what role the nation plays and how it shapes the conception of history, with the hope ofcounteracting negative attitudes towards those not being identified as ?Swedish? in the historytelling.The study was conducted through discourse analysis. The material for this analysis consistedof three history books directed towards 4-6th graders.The study shows how identity is created through putting ?us? against ?them?.
?And so they lived happily ever after?? : en diskursanalytisk och queerteoretisk bild- och textanalys av läroböcker i engelska för gymnasiet
This thesis consists of a discourse and queer theoretical text and image analysis of school books in English used in the Swedish upper secondary school. The whole content of two school books have been analysed from a norm critical perspective but one chapter in each of them has been analysed more thoroughly than the rest. These two chapters form the major part of the analysis.The thesis? problem formulation and objective derive from a personal experience of being a teacher student and part time teacher in Swedish schools. This experience shows the prevalence of a strong heteronormativity both in the schools? every day life and in the used school books.
Inkludering av elever i behov av särskilt stöd : Ett par lärares syn på och erfarenheter av inkluderingsarbete
This report is going to discuss the relatively new and in schools, frequently debated concept of inclusion. The concept inclusion, easily explained means that all children, regardless of special needs or other conditions should be involved in the schools ordinary environment.In the democratic school of today, the education is supposed to be adapted to every individual and its special needs. The dilemma of the special need education is described as giving all children the same, but at the same time adapt to each and everyone?s differences.This study describes the teachers approach to the concept of inclusion and especially the inclusion of children in need of special support. And the teachers experience of possible advantages and disadvantages in their work to include all children.The method?s that were used to collect the empirical information to this report were qualitative interviews.The questions at issue were:How do the teachers include children in need of special support in the education?The teachers experiences of advantages and disadvantages in the way they work whit inclusionPartly for the children in need of special supportPartly for the teachersPartly for the rest of the class.
Övergången till IFRS : Konsekvenser
Bakgrund : EU: s antagande av förordningen (EG) nr. 1606/2002 om tillämpning av internationella redovisningsstandarder innebär att alla börsnoterade bolag i medlemsländerna måste tillämpa de i förordningen angivna IFRS-standarderna i sin koncernredovisning från och med 2005.Problem: Införandet av IFRS för noterade bolags koncernredovisningar kommer att innebära olika konsekvenser för berörda bolag. Trots att svenska bolag tidigare redovisat enligt RR kommer övergången att innebära vissa väsentliga skillnader mot tidigare sätt att redovisa.Syfte: Syftet med vår uppsats är att beskriva vilka skillnader redovisning enligt IFRS innebär jämfört med tidigare sätt att redovisa enligt RR för bolag noterade på Stockholmsbörsen samt att beskriva och förklara eventuella konsekvenser som det nya sättet att redovisa ger upphov till.Metod: En kvalitativ undersökning i form av telefonintervjuer har genomförts med nio börsnoterade bolag.Slutsats: De väsentligaste skillnaderna av redovisning enligt IFRS jämfört med tidigare sätt att redovisa är värdering till verkligt värde samt att goodwill inte längre får skrivas av. De ekonomiska konsekvenserna av övergången till IFRS är i första hand utbildningskostnader samt ökade revisionsarvoden. Organisatoriska konsekvenser är i första hand merarbete för berörda bolag..