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802 Uppsatser om IASB:s föreställningsram - Sida 31 av 54

Den tillgängliga stationen : Gestaltning av en stationsmiljö på basis av tillgänglighet

This report is about accessibility in a station environment. Studies have been made about how an accessible building should be designed. Accessibility is an important issue when striving for a society with equality as the foundation. Sweden is one of the most accessible countries when speaking about the built environment. A result of prosperity and a well-managed democracy.

?Boys will be boys?? En intervjustudie om hur personal i fritidshem arbetar med fr?gor som ber?r samtycke, sexualitet och relationer.

I samband med l?roplans?ndringen 2022 bytte kunskapsomr?det sex och samlevnad namn till det mer ?vergripande: sexualitet, samtycke och relationer. Detta efter granskningar som tydde p? brister och otydligheter inom kunskapsomr?det. Enligt Skolverket (2024) ska sexualitet, samtycke och relationer arbetas med ?mnes?vergripande samt ?ven inkluderas i fritidshemmets undervisning.

"It's never ending" : Människors upplevelser av att ha blivit utsatta för sexuella övergrepp, en litteraturöversikt

Introduction: Sexual abuse is more common than statistics show; the number of unrecorded cases is high. Sexual abuse is hard to deal with, it is associated with taboo and shame and at the same time it is a trauma to the one who has been abused which will effect the rest of that persons life. Aim: The aim of this literature review is to describe men and women?s experiences of being sexually abused. Method: A literature review, inspired by Friberg (2006), was conducted.

En studie av retentionen i floden Oder och dess avrinningsområden, Polen.

Nutrient enrichment is the main cause of the increasing eutrophication process in the Baltic Sea during last century. A prerequisite counteract this process the load of nutrients to the Sea must be investigated. The large contribution of nutrients to the Sea is caused by emission from the rivers within the drainage basin. For the total emission of nutrient into the Sea the retention process in the rivers has big influence. This process in the river system has been assumed as a not important part of the nutrient cycle.

De lapidibus et gemmis (Medeltidshandskrift 59, Universitetsbiblioteket, Lunds Universitet)

ABSTRACTThis thesis contains a partial edition of a previously unpublished manuscript, De lapidibus et gemmis (MH 59, Lund University Library). The manuscript was probably written in the late XVth century and consists of five parts. Part 1 (ff 1r-1v) and 2 (ff 2r-14r) are written in Latin, part 3 (ff 14v), which is probably later than the rest of manuscript (XVI century?), in German, part 4 (ff 18r-33r) in Latin (some smaller passages in Swedish), part 5 (ff 34r-34v) in Latin and Swedish. The manuscript was written by at least two hands, probably more.I have chosen to examine and edit part 2, ff 2r-14r, which I have identified as a partial transcript of the franciscan Bartholomeus Anglicus encyclopedic work De proprietatibusrerum, probably written between 1230 and 1260.

GER DE NYA REGLERNA DEN RÄTTA BILDEN? : En studie kring immateriella tillgångar och goodwill

I dagens mer globaliserade värld blir problemet med olika redovisningsmetoder ett allt större problem för investerare och finansiärer. För att motverka detta har IASB introducerat nya internationella redovisningsrekommendationer. För den Europeiska unionen, i och med det även Sverige, gäller från och med 1 januari år 2005 dessa standarder, IAS/IFRS, för samtliga börsnoterade bolag.Denna studie kommer att inrikta sig på de redovisningsrekommendationer som gäller redovisning av immateriella tillgångar och goodwill, IAS 38, IFRS 3, samt även IAS 36 gällande nedskrivning.Vi har valt att studera följande problem ?Hur har de skärpta reglerna gällande redovisningen av immateriella tillgångar och goodwill påverkat dessa poster??.Syftet med denna studie är att se i vilken grad goodwillposterna förändrats under de senaste åren, i och med införandet av de nya redovisningsstandarderna i enlighet med IAS/IFRS. Vi vill även studera i vilken mån den slopade avskrivningen har påverkat goodwill.

Rättens framställning av våldtäktsoffer : En analys av könets betydelse

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Ännu ett mode? : Övergången till aktivitetsbaserat arbetssätt

Bakgrund: Kontorens utformning påverkar hur organisationer upplevs internt och externt. Utformningen har förändrats genom tiden vilket till viss del beror på samhällsutvecklingen och moden. Aktivitetsbaserat arbetssätt är ett nytt sätt att utforma kontor på och allt fler organisationer väljer idag att implementera ett aktivitetsbaserat arbetssätt.Syfte: Att skapa förståelse för modets inverkan på organisationers utveckling genom att studera implementeringen av ett aktivitetsbaserat arbetssätt. Metod: Studien bygger på en deduktiv forskningsansats med en kvalitativ forskningsstrategi. Studien är en tvärsnittsstudie med datainsamling från mer än ett fall. Åtta kvalitativa intervjuer och två observationer har genomförts.

På spaning efter den svenska modellen : Bortom strid och samförstånd

The aim of this thesis is to examine the Swedish model with attention to core values over time, as well as, explain recent changes. It examines changes of the social insurance system, with focus on political reforms in the unemployment insurance, health insurance and family policy, during the last two decades. The thesis is empirical but although a discourse amount political theories and normative conceptions.Conclusions are that the normative basis in the Swedish model contains general equally and uni-versally designed rights and consensus on growth and development as well as a strict focus on an employment oriented society. Important values have also been dialogue between actors as well as accountability, even if these facts appear to have declined in recent years.Relating to three leading theories in political philosophy - utilitarianism, Rawlsian communitarian-ism - explores the directions in later year political reforms. The results show that later years changes seem to go in relative strongly utilitarian direction.

Kvaliteter i bostaden och dess närmiljö, En utvärdering av ett byggnadsprojekt

AbstractThis report has been developed in cooperation with Peab Region Bostad Göteborg, mentor at Krook& Tjäder (through Chalmers), and examiner at Chalmers University of Technology. The report is the result of a research of a building project, constructed by Peab. The report is investigating and it means to identify and evaluate qualities in the dwelling and its surroundings. Its purpose is to evaluate how the residents in a chosen housing cooperative enjoy living there. It shall, with help of chosen quality aspects, identify what expectations the residents had before moving in, how they experience the dwelling and its surroundings today, and what hopes they have for the future planning of the area.

Redovisning av förlagsrättigheter i svenska bokförlag

Bakgrund och problem:Ett bokförlags primära tillgång är deras förlagsrättigheter som ger dem tillåtelse att ge ut litteräraverk med ensamrätt. För att kunna få ett rättvisande värde på förlaget måste denna tillgång tas med iberäkningen vid förvärv. Den information som finns tillgänglig för intressenter utanför företaget ärårsredovisningar. Vi har därför valt att ta reda på om förlagsrättigheterna finns representerade ibalansräkningen eller om detta är en av många immateriella tillgångar som kostnadsförs direkt.Syfte:Syftet med denna uppsats är att bistå med information till köpare av förlag och investerare om hurvärdet av förlagsrättigheter och böcker bedöms och redovisas i bokförlagen.Avgränsningar:De bokförlag som vi har valt att undersöka representerar bokförlag i allmänhet i Sverige. Dessa äronoterade aktiebolag och tillämpar inte IASB:s regelverk, IFRS, och därför behandlas inte dettaregelverk i denna uppsats.

Talsyntesen ? Dyslektikerns glasögonoch ett stöd för många läs- och skrivsvaga

According to the National Agency for Education 06-06-2010 are approximately 115 000 students graduating from Secondary School in the year of 2010.Out of these students, we know that thousands of them are hampered by reading and writing disabilities in various degrees. Have these students been given the best support needed when it comes to writing and reading?Compensation may be perceived as a goal for the pupil to catch up with the rest of the educational group or as a vehicle to go round the difficulties. In Sweden, diagnosed dyslexics are not allowed to use speech synthesis, a compensatory technical aid, during the 9th degree national tests.This study?s purpose is to discover if the usage of speech synthesis during the national test of Swedish and reading comprehension might work as a motivation booster for the students and consequently increase their test scores.This is a quantitative study including study including 15 pupils with diagnosed reading and writing disabilities.

Portföljoptimering med courtageavgifter

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

Fasta driftställen på internet : Ett koncept på (juridiskt) lös grund?

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Naturupplevelse och psykisk hälsa : Hur påverkar naturupplevelser människor med stress- och utmattningssymtom

Stress-related diseases in Sweden have doubled since 1997. Even longterm sickness related tostress has increased over the last decade. In future there is a need of alternative methods todecrease the amount of people being affected to gain a better population health. Natureassisted therapy (NAT) was shown to be a successful method as part of the therapy of stressand burnout likewise was nature an important factor to prevent people from mentaldisorders. The aim of this study was to analyse the latest research concearning nature and itshealth effects with focus on stress and burnout patients in order to plan health promotingactivities outdoors for these patients.

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