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4878 Uppsatser om IFRS and Group accounting - Sida 51 av 326
Identitet och identitetsskapande bland assyrisk/syrianska ungdomar i Södertälje
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.
DISA-metoden : En undersökning om gruppledarnas bedömningar av genomförandet och av metodens framtidsutsikter
Twice as many women as men suffer from mental ill-health. The negative trend of mental problems among teenagers continues. In certain places in Sweden, 40 per cent of the teenage girls have outspoken symptoms of depression. This is why it is important to observe mental ill-health in a public health perspective. One effect evaluation of the DISA method (Depression In Swedish Adolescents) drew the conclusion that this universal depression preventive method is well working. The DISA method includes cognitive behavioural techniques that change negative pattern of thinking, give practice of communication, strategies of problem solution plus exercises to strengthen the social network.
Livet på gamla dar': en kvalitativ studie kring äldre personers livskvalitet.
The aim with our paper has been to get a picture of which factors one of the heterogeneous group that we've chosen of old persons, 75-90 years, in Scania, in south Sweden, have experienced to be of importance for their life quality today and what they wish to preserve of their actual life style when they eventually shall use the elderly care. Also how their individual life course has influenced their experience of the quality of life.We found this subject interesting as the group of old people in the society is constantly increasing and when the group becomes bigger, then greater demands will be put on the elderly care. We have proceeded from a standpoint that all people are unique individuals and that people become what they are from their life histories and from the choices they have made during their life. We have used the life course theory that says that one should see the individual in his/her wholeness and the whole life history of a person in order to understand him/her. We have also studied earlier research concerning the different determinants of the life quality.
Smärtlindring i samband med vaccination av fisk :
Vaccination of fish can be assumed to cause pain. This study was designed to see if we can minimize the suffering of fish following vaccination.
Fishes are cold-blooded animals and thus more primitive than warm-blooded animals. Despite this, many organs, e.g. the nervous system, have the same basic structure as that of other vertebrates. The fibre system for conducting pain is more diffuse than in humans.
En komparativ studie mellan etiska och traditionella fonder : En studie som jämför riskjusterad avkastning mellan etiska och traditionella aktiefonder på den Svenska marknaden 2007-2011
Aim: The aim of this study is to do a comparative study between Swedish Ethical equity Funds with Swedish traditional equity funds in terms of return, risk and risk-adjusted return.Theory: Sharpe ratio and Modigliani-Modigliani.Method: The essay will be based on a quantitative research method in which secondary data is the basis for the calculations. A statistical analysis was applied.Conclusion: The study concludes that there is no significant difference between the ethical fund group and the traditional fund group in terms of return, risk and risk-adjusted returns. The traditional fund group was those who had the best returns but only by small margins..
"Fettpärlan har vi så det räcker till alla!" : En jämförande studie av hur fyra lärare på de studieförberedande och yrkesförberedande programmen tänker och arbetar kring och med litteraturundervisning
On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.
Den stressade småbarnsföräldern : en utvärdering av marknadsföringskampanjen "Småbarnsföräldern" på ett folkbibliotek
This bachelor thesis is a study and an evaluation of the planning and implementation of the targeted marketing campaign "Småbarnsföräldern" at a public library. The analysis is based on the following questions:? What goals does the library have with the marketing campaign "Småbarnsföräldern"?? How has the library chosen to plan and implement the marketing campaign "Småbarnsföräldern" and what role have the users had in this process?? What is the internal result of the library?s marketing campaign ? how did the staff experience the marketing campaign "Småbarnsföräldern"?? What is the external result ? how did the target group, the parents of young children, experience the marketing campaign "Småbarnsföräldern"?The method is based on a case study of a single library with a series of interviews and document analysis. The study reveals that it´s difficult to plan a marketing campaign against a target group. The target group, the parents of young children, didn?t observe the marketing campaign, two informants had noticed the poster but didn?t pay much attention to it.
Betydelsen av verbal uppmuntran vid utförande av handstyrketest
The purpose of this study was to evaluate if verbal encouragement had any influence on handstrength measurements. Twenty subjects participated in the study, all women between the age of 20 and 62 years. A standardisation of testing conditions and verbal encouragement were designed. Three measurements were conducted during two days using T.K.K 5401 Grip D. First there was a trial set, and then Test 1 (without verbal encouragement) and Test 2 (with verbal encouragement) were conducted.
Samband mellan hög incidens ämnesomsättningssjukdomar och klövhälsa hos svenska mjölkkobesättningar :
Metabolic diseases in dairy cows are considered to increase the risk for claw lesions, most of all laminitis, sole haemorrhages and sole ulcers, but also to increase the risk for environmental claw lesions. The aim of this study was to compare claw health in 27 Swedish dairy farms, 18 with high incidence of metabolic diseases and 9 with low incidence. Data on claw health status was retrieved from recordings at routine claw trimmings and analysed on herd level regarding the prevalence of: any lesion, interdigital dermatitis, heel-horn erosion, sole haemorrhages, sole ulcer, lameness, abnormal claw shape, and other diseases (abscess in the white line, limb disorders, double sole, laminitic groove, white line disease, interdigital phlegmon, interdigital hyperplasia, toe abscess and verucose dermatitis). Mean prevalence of any lesion for herds with low incidence of metabolic diseases was 48 % and in herds with high incidence 41 %, and there was no statistical difference between the two groups. Mean prevalence for interdigital dermatitis was 2,0 % and 6.4 % in the low and high incidence groups, respectively (p.
Tillämpning av IFRS 3 IAS 38 i Sverige - Redovisningstendenser i svenska företag
Bakgrund/Problemdiskussion: För svenska koncerner infördes tvingande redovisning enligt IFRS gemensamma europeiska standard med början räkenskapsåret 2004. Den största skillnaden mot tidigare koncernredovisning är anpassningen till anglosaxisk redovisningstradition. Med IFRS är målsättningen att redovisningen bättre ska avbilda verkligheten och öka relevansen ur ett aktieägarperspektiv. Värdering till verkligt värde tillåts i högre grad än tidigare Goodwill skrivs inte längre av utan nedskrivningstestas årligen avseende aktuellt värde och skrivs ner endast då behov anses föreligga. Således påverkas företagens resultat- och balansräkning avhängigt företagens redovisningsval runt identifiering av immateriella tillgångar och nedskrivning av goodwill.
Coping och upplevd stress hos framtida poliser : en jämförande studie av stress bland studenter på polishögskolan och studenter på universitetet
The purpose of the following study is to examine whether or not differences can be found between a group of aspiring police students (N=59) and a student group (N=20). Comparisons were made between the following variables: general illhealth, subjective experienced stress, trait anxiety and the three coping strategies, which are emotion focused coping, problem focused coping and seeking social support. In addition the results were compared with former research on the general illhealth and trait anxiety of the police students with that of a group police officers with several years of experience (N=69).The result of this showed that the police students had a significantly better level of general than the studentgroup. Several positive relations between the variables were found, among others between illhealth and trait anxiety, subjective experienced stress and trait anxiety and also between different types of coping strategies and subjective experienced stress..
Kväveförluster och energianvändning på mjölkgårdar i västra Sverige :
Protecting the environment has with time grown to take a more central role in the society.
Agriculture plays an important role in the society since this sector produces our food. More
thorough research on how agriculture affects the environment is therefore motivated. This
research can be used to improve the agricultural practice from an environmental point of view.
This is something that both the farmers and the consumers can profit from.
This study aims to form the basis for creating environmental indicators for use of nitrogen and
energy on dairy farms. Twenty-three farmers in western Sweden have been interviewed about
their farms, both organic and conventional. They produce milk with different intensity, defined
as the amount of milk delivered (sold) per hectare of arable land.
Värdering av förvaltningsfastigheter : en jämförelse mellan Sverige och Storbritannien
Harmonisering av redovisningsprinciper mellan länder inom EU har försökt uppnås under lång tid och från och med 2005 har det blivit obligatoriskt för noterade företag inom EU att tillämpa IFRS och IAS vid årsbokslut. En av IAS standarder är IAS 40 ? Förvaltningsfastigheter där företag som innehar förvaltningsfastigheter kan välja att värdera sina fastigheter antingen enligt anskaffningsvärdemetoden eller verkligtvärdemetoden. Dock väljer de flesta företag att följa IFRS rekommendation, att värdera till verkligt värde.När företag väljer att värdera enligt verkligtvärdemetoden kan värdering ske antingen internt inom företaget eller externt med hjälp av externa värderingsmän.Syftet med vår studie är att undersöka hur svenska och brittiska företag värderar sina förvaltningsfastigheter (internt/externt) och om det råder harmonisering mellan länderna och varför de valt att värdera som de gör.Vår studie innefattar 15 svenska företag och 48 brittiska företag som är noterade på respektive börs och redovisar förvaltningsfastigheter i sin årsredovisning.Vi har valt att använda oss utav en metodkombination av både kvantitativa och kvalitativa metoder för att kunna uppfylla vårt syfte.Undersökningen visade att de svenska och brittiska företagen föredrar olika värderingsmetoder när de värderar förvaltningsfastigheter. I Storbritannien var det tydligt att den externa metoden föredras medan i Sverige var både metoderna populära.
Stegintegrering- billigt och bra? : Hur stegintegrering i Moderna språk på gymnasieskolan påverkar inlärningen och undervisningen ur ett lärar- och elevperspektiv
This essay discusses the subjective observations and opinions on the Swedish concept of stegintegrering, a form of mixed grade education in the subject modern languages at upper secondary level. I interviewed two headmasters, four teachers and conducted an online survey with 39 pupils in order to find out what effects the concept of stegintegrering has on teaching and learning from a teacher and pupil perspective. Due to the extent of this essay no general conclusions can be made but certain connections could be found. For once there was a connection between group size and the possibility of teaching each group separately during one lesson per week and the attitude of the concerned teachers and pupils towards stegintegrering. While both headmasters and teachers claimed that the cooperation between pupils across all levels was the main purpose of stegintegrering as it helps their learning and understanding, my study showed that many pupils did not really want to cooperate and that teachers often find it hard to construct tasks that stimulate every group.
Hemlösa ungdomar - ett osynligt problem : En kvalitativ studie om avsaknaden av en enhetlig problembeskrivning
Homeless adolescents are in Sweden rather invisible, as a group. There is no established definition or description of the problem, nor any uniform terms regarding it. The purpose of this study is to investigate how four different organizations, based on their basic principles, describe the group homeless adolescents. We discuss why the organizations reason as they do, and what it leads to. In order to do so we have performed qualitative interviews with representatives from each organization.