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4878 Uppsatser om IFRS and Group accounting - Sida 44 av 326
Jag var rädd för att lämna honom
This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.
Skriva lätt och förklara rätt : Om att anpassa webbtexter för nyanlända invandrare med måttliga kunskaper i svenska
In this degree project I have studied how an anti-discrimination bureau can adapttheir online information to the target group ? immigrants who only have modestunderstanding of the Swedish language. This group is often subject of discriminationmatters, and therefore it?s important that they can take part of the information.To find answers to my questions I have studied different relevant theories, performeda readability analysis on the online information and have had qualitativeinterviews with representatives from the target group. I have also tested my rewrittentexts on both representatives and other readers.The result from my studies has shown that it is words that are the most difficult inthe current online information, while length and structure of the sentences are alsoof importance when it comes to the readability.
IAS 36 - nedskrivning av goodwill : Tillämpad redovisning i ett börsnoterat företag
Börsnoterade företag, belägna inom EU, är sedan den 1 januari år 2005 tvingade till att upprätta sina koncernredovisningar i enlighet med normgivaren IASB:s utfärdade regelverk, IAS/IFRS. Grundtanken med det nya regelverket är att kunna skapa en ökad jämförbarhet i redovisningsrapporteringen mellan företag som har sitt säte beläget i olika nationer. På motsvarande sätt finns även målsättningar att stärka konkurrenssituationen hos unionens börsnoterade företag. Uppsatsen syftar till att undersöka tillämpningen av IAS 36 i ett börs-noterat företag. Där standarden IAS 36 behandlar och reglerar nedskrivning av goodwill vid situationer då ett uppkommet nedskrivningsbehov föreligger.
Muskeldysmorfi och dopning : Sjukdomen och missbruket som hänger ihop
The key purpose of this research has been trying to understand, and study how assyrian/syriac youth create their identity under the influence of two or several different cultures. We have also looked upon how different factors such as history, religion, language, family and school play a role in the youths identity development.We have used a qualitative method in our study where we have interviewed six assyrian/syriac youth. Because of their Christian faith the assyrian/syriac group has been forced to migrate from their countries to different parts around the world. In the new countries the group has been forced to create and live in a diasporaculture. The city Södertälje in Sweden has developed to become a metropole for this ethnic group where they have founded a substantial diasporaculture.
Våga fråga: Faktorer som påverkar psykologisk trygghet i team
This thesis aims to further study the interpersonal risk taking within groups and thereby the importance of a climate promoting a reflective behavior. The increased demand in complexity and exposure towards teamwork leads to increased call for knowledge integration, which can be explained as the ability to integrate the collective knowledge within the group. We have therefor identified a need for better understanding what makes a group more effective. Key factors for self-estimated effective collaboration have been shown to be a group's reflective behavior and ability to coordinate the skills that each individual possesses. These factors are greatly affected by the psychological safety within the team.
Förmågan till etiskt resonemang hos svenska auktoriserade revisorer : Tillämpning av Defining Issues Test
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Ett klassrum för nästan alla : Segregering av elever med svenska som andraspråk
Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.
IFRS påverkan på kreditbedömning av fastighetsbolag i Sverige
I denna uppsats, med titeln IFRS påverkan på kreditbedömningen av fastighetsbolag i Sverige, belyses de konsekvenser som införandet av redovisningsstandarden IAS 40 medför för kreditbedömning av fastighetsbolag. Bakgrunden till undersökningen är att den nya standarden som infördes den 1 januari 2005 medfört ökade fluktuationer i fastighetsbolagens balans- och resultaträkning, då fastigheterna redovisas till marknadsvärde istället för som tidigare till anskaffningsvärde. Uppsatsens deskriptiva syfte är tvåfaldigt. För det första ställer författarna sig frågan om kreditgivarna upplever en förändrad riskbild i samband med kreditgivning till fastighetsbolag sedan IAS 40 infördes. För det andra avser de belysa huruvida fokus har förskjutits mellan kreditgivarnas värderingsmetoder sedan införandet av IAS 40.
Business Navigator : Anva?ndarcentrerad utveckling av framtidens internetbank
This thesis deals with an iterative user-centered IT-development project in a bank setting. The aim is to present a solution for deployment of future Internet banking for small businesses. The project features a design of IT-related concepts and ideas with a strong emphasis on scenario-based design and the usage of patterns as a documentation tool.The project plan featured an iterative framework and was carried out by a group of designers in collaboration with a reference group representing the future users of the system. This group consisted of company managers and bank employees, all from the small town of Åtvidaberg in Sweden.The method used in the development process was Scrum. A total of three sprints were completed with user meetings at the end of every sprint.
IAS 40 : Värdering och redovisning av förvaltningsfastigheter
IFRS/IAS infördes i Sverige år 2005 och är ett nytt sätt att redovisa förvaltningsfastigheter förnoterade fastighetsbolag inom EU. Tanken med denna standard var att förbättra deninternationella kapitalmarknaden och att eliminera de stora olikheterna i redovisningen.IAS 40 ges ut av IFRS/IAS och handlar om förvaltningsfastigheter. Standarden IAS 40 gerbörsnoterade bolag inom EU möjligheten att redovisa sina förvaltningsfastigheter tillanskaffningsvärde eller till verkligt värde.Syftet med uppsatsen är att ta granska konsekvenserna vid tillämpningen av IAS 40 ochrevisorernas syn på detta. Samt att studera vilka värderingsmetoder som fastighetsbolagenanvänder och ifall standarden har gett positiva eller negativa påföljder för fastighetsbolagen.Uppsatsen innehåller kvalitativ och kvantitativ data. För kvalitativ data gjordes intervjuer medtvå auktoriserade revisorer, samt även en intervju med Frank Sadler från HEBA AB, som ärekonomichef.
Ett undervisningsmaterial i Livskompetens : Prövat på stödgrupper för tonåringar med kronisk sjudom
Chronic illness is associated with conditions that may result in psychological ill-health in the adolescence. Consequently there is a need for development of preventive psychosocial support interventions for this target group. The objective was to develop, implement, and evaluate the effect of supportive intervention group program for teenagers suffering from chronic illness - aiming at increasing quality of life and supporting mental and physical health. Method: Six different intervention groups were conducted between 2007 and 2011, age 13?17.
Eldens hemlighet : om att arbeta med skönlitteratur i andraspråksundervisning
The purpose of this essay is to investigate Swedish as a second language acquisition in a group of students with diverse culturul backgrounds. my intension is to find out if a dialogical posture in teaching with focus on the students earlier knowledge,experianses, thoughts and feelings, will contribute to a teaching enviroment where the students can express them selves and listen to each other. the teachers task is to help the students to explore their own thinking.According to the theoretical base of the essay, sucessfull second language asquisition occours in a meaningsfull context through dialogue and interaction between students and teacher as well as between student and student.I have used a qualitative method consisting in participating as a teacher in this group of second language learners during four lessons, observing, taking notes and writing diary. The teaching material used during the lessons was a book (fiction but based on a true story) and the dialogue in the group proceeded from the story we read together..
Självbestämmande och inflytande utifrån LSS värdegrund : En studie av brukarnas självbestämmande och inflytande i vardagsrutiner ur ett assistentperspektiv
The purpose of this study was to find out how special needs users ' autonomy and influence in their daily routines is described by their assistants. What interpretations of the concepts of self-determination and influence on special needs users' daily routines emerge from the assistants statements and what conditions can be seen? To reach a conclusion, focus group as a method was used. The focus group met twice to discuss this topic. The diamond method was used as stimulus material to support the discussion in the focus group.
Nedskrivning av goodwill : Reella företagsekonomiska omständigheter, som verktyg för resultatmanipulering eller påverkad av finanskrisen?
Denna studie behandlar nedskrivning av goodwill i svenska börsnoterade företag, och beaktar fyra möjliga förklaringar till detta. Relevant regelverk för den finansiella rapporteringen är IFRS. Genom en kvantitativ metod och ett deduktivt angreppssätt uppmärksammar vi problematiken kring att forskningen genererat olika förklaringar till att en nedskrivning äger rum. Studien omfattar 1260 observationer i form av räkenskapsår, som sträcker sig mellan åren 2006 till 2013. Vårt empiriska material är inhämtat via databaser och omfattar finansiell information för vart och ett av företagen, fördelat på de olika åren. Nedskrivningskostnaden för goodwill är manuellt insamlat från de företag där goodwill som tillgångspost minskat från år t-1 till år t. Från vårt teoretiska ramverk deduceras hypoteser som tillhandahåller eventuella orsaker till varför en nedskrivning kan ha ägt rum.
Sälja eller låna ut, är det skillnad? - En experimentell komparativ studie av återvinningseffektivitet i bibliografiska databaser.
The aim of this thesis is to answer whether a group of databases dedicated to selling books or a group of databases dedicated to lending books is more efficient. The measurements used to determine the efficiency of the two kinds of databases are Cumulated Gain and precision in modified versions. The inquiry has been conducted thus that the same 18 queries have been put forth to six databases and these results have consequently been judged according to relevance on a 4-graded scale by five respondents. The rankinglevels have then been merged to one average value per respondent and ranking. These values have then been used to determine CG/iCG/nCG and P@n per query, rank 1-10, per database and per group (the groups being STORE (BUTIK) and LIBRARY (BIBLIOTEK).