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4878 Uppsatser om IFRS and Group accounting - Sida 43 av 326
Boendepedagog: strävan från yrke till profession : En kvalitativ studie om implementeringen av boendepedagogik
The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.
UTANFÖRSKAP I ETT MAJORITETSSAMHÄLLE : En diskursanalytisk studie med fokus på romerna i svenska tidningar
In this paper I study how the minority group Roma appears in the Swedish media. I also look at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions:How is the minority group Roma constructed in the media before and after the disclosure?In which ways are the minority group Roma expressed in the media before and after the disclosure?I am using a discourse analytic method based on theories of construction between ?them? and ?we? and the media?s impact on social constructions and identities. By analysing twenty-eight articles from a period of one month before and one month after the disclosure the result shows that there are more similarities than differences between how the Roma are described in the Swedish media.
Attityder kring våldtäktsmän : skillnader i utbildningsval, kön och ålder?
The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.
Än papporna då? : Om att få vara invandrarfar i Sverige
This study aims to illuminate central aspects of immigrant fathers' experience of fatherhood in Sweden, a subject that has been widely debated but has garnered scant scientific information. Three informants of Middle Eastern background were interviewed. Central aspects that surfaced during the interviews are family and the cultural/religious group as a basis for individual's lives. Thus the informants prioritize the survival of the family and group through boundary strategies, but these boundaries consists of several layers, some of which are flexible..
Sambandet mellan parodontit och KOL
Chronic obstructive pulmonary disease (COPD) is a chronic lung disease. The disease is the fourth leading cause of death and more than 5 percent of the adult population worldwide is affected.The aim of this study was to investigate the association between periodontitis and COPD.Search for material for the literature review was done in the medical database PubMed where the keywords were: "Chronic obstructive pulmonary disease" and "Periodontal health or periodontal disease". The result is based on twelve studies that were extracted and analyzed. The studies have investigated pocket depth, attachment loss, plaque index, bleeding on probing and bone loss. Ten studies compared a COPD group with a healthy control group, one study compared two COPD groups and one study examined a COPD group and a group with other lung diseases.Most studies found that people with COPD had a higher incidence of pocket depth, attachment loss, plaque index, bleeding on probing and bone loss.
Referensgrupper för ungdomar på folkbibliotek en bra idé?
The aim of this master thesis is to find out if young people and librarians think that reference groups can support public libraries to meet the needs of young people, and if the reference groups, which the librarians describe, differentiates from the young peoples requirements. I have made a qualitative study with a questionnaire to six librarians who have experience from reference groups and ten interviews with teenagers. The result showed that young people have many interests and needs which can be met from the library. The teenagers were positive to the library and many of them showed interest in having more influence on the library. Many would like to join a reference group, but on the condition that they would be offered real influence.
Arbetsvillkorens samband med sjukfrånvaro och sjuknärvaro : En studie av hemtjänstpersonal
Sickness absence is a measure of health and is therefore an important issue. To get a complete picture it´s important to also include in the discussion sickness presenteeism, working while ill, and voluntary absence, staying at home without illness. Working conditions have been proven to play a role for the three aspects which is why this study aims to further investigate the connections between them. The method used was secondary processing on interview data collected from two home care teams, one having a low and the other a high sickness absence. The results showed that there were big differences concerning working conditions, where the group with the high sickness absence perceived more stress, less control and less support from colleagues and superiors.
EGEN ZON - Rumsgestaltning för barn nio till tolv år på Stadsbiblioteket i Halmstad
Spatial design for children nine to twelve years old at the Halmstad City Library. An investigation about the specific needs of the target group and how the child department can be designed to stimulate their experience of visiting the library. The aim was to create a spatial concept from the children?s ideas that inspires to playfulness and lust to read at the library. A more personal goal was to collaborate with an external part to prepare for my future role as a designer within child culture.
Ökad nivå av earnings management när företag upplever pressade resultat : ? Finns detta samband på Stockholmsbörsen
Earnings management är ett fenomen som enligt studier har ökat i omfattning under senare tid tack vare förändringar av redovisningsprinciper. Detta har gett företag möjligheten att med ökad subjektivitet bedöma värdet på sina tillgångar, vilket kan utnyttjas för att manipulera redovisning och justera resultat i önskad riktning.Den här studien syftar primärt till att undersöka om det finns ett samband mellan variablerna earnings management och pressade resultat bland de noterade bolagen på Nasdaq OMX Stockholm, även kallad ?Stockholmsbörsen?. Det sekundära syftet är att undersöka om detta eventuella samband är vanligare förekommande bland mindre företag samt om någon bransch är överrepresenterad. En kvantitativ metod har använts där data från bolagens årsredovisningar har hämtats och sedan granskats.
Skilda meningar gällande komponentavskrivningar - Instansernas argumentation gällande olika regelverk
SammanfattningTitel:Skilda meningar gällande komponentavskrivning - Instansernas argumentation i olika regelverkNivå:D-uppsats i ämnet företagsekonomiFörfattare:Viktoria Alstermark och Reine Haddad Handledare: Arne FagerströmDatum:2013 ? juniSyfte:Syftet med studien är att undersöka hur argumenten i diskussionen kring komponentavskrivning tagit form i IAS 16, RR12, IFRS för SME samt K3. Studien syftar även till att undersöka vilka argument för- och mot som har varit aktuella vid införandet av avskrivningsmetoden för de olika regleringarna.Metod:Studien har genomförts med en kvalitativ och induktiv ansats baserad på sekundärdata. Analyserna har genomförts med hjälp av ett egenkonstruerat kodningsschema baserat på olika slags analysmodeller.Resultat och slutsats:Resultatet visar på att det finns skilda meningar bland instansernas syn avseende komponentavskrivning. De flesta instanser som har valt att uttrycka någon åsikt i frågan är negativt inställda till avskrivningsmetoden.
Hållbarhetsredovisning och media: en studie av Vattenfall ABs hållbarhetsredovisningar och medierapporteringen under en femårsperiod
Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.
Lagerstyrning vid Frigoscandia Freezer AB
Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.
De djupaste ärren är dem vi inte ser: en kvalitativ studie av några professionella behandlares tolkningar av självskadebeteende, med fokus på kroppen
This study will focus on how patients that suffer from self-injurious behaviours experience the relation between their self and body according to some professionals. The purpose is to enlighten why a person who has mental problems chooses to injure his or her body. We believe that the reason behind this is based on the early attachment between the parent and child. We also believe that a person only continues with this behaviour if he or she gains from it. The research questions this study raises are:· How does a person with self-injurious behaviour experience the relationship between their body and their self?· What is the effect of self-injurious behaviour on the body and what is the effect on the relationship between their body and their self.· How did the relationship between body and self evolve?This study is qualitative and is based on interviews from our respondents of whom all work or have worked with self-injurious behavioural patients.
Diskursen kring misshandel : En studie av Aftonbladets framställning av förövare och offer i misshandelsfall.
The aim of this study was to examine the existing discourse of assault in Aftonbladet from the years 2012 and 2013. We have studied news articles and analysed them by using discourse analysis as theory and method.The study shows that the portrayal of perpetrators and victims in assault cases tend to differ depending on gender. The women is portrayed as weak and part of a homogeneous group while the man is portrayed as dominant and offered a more individual role. The study also shows that the normative group is separated from the deviate groups in society. The analyze show that media, through this representation, maintains the normative power in society.
Kostnadskalkylering som stöd för Lean-produktion En fallstudie på Isaberg Rapid AB
Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.