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4528 Uppsatser om Income statement approach - Sida 10 av 302

En fenomenologisk studie av sex psykologers förhållningssätt till andlighet

The purpose of this essay is to examine Cognitive and Psychodynamic theory in the ways they approach spirituality. How and whether or not the personal view of spirituality affects the professional role of the psychologist is investigated. Data from six semi-structured interviews with psychologists have been collected and analysed in a qualitative, phenomenological method. The results reflect two main topics and several subsequent headlines with regards to: 1) the psychologist's professional approach and 2) the area in between the psychologist's personal and professional approach to spirituality. From empirical studies and relevant theories, a discussion is held about the psychological approaches to spirituality in psychotherapy.

Träddelsuttag eller massavedsuttag i förstagallring?

The purpose of this study is to compare the economic differences between withdraw of forest fuel and withdraw of pulpwood in first thinning, to see which method gives the maximum profitability (income - cost). Another purpose is to investigate the economic impact of the thicket cleaning. The study compares four different methods: i) pulpwood output with thicket cleaning, ii) pulpwood output without thicket cleaning, iii) forest fuel output with thicket cleaning and iv) forest fuel output without thicket cleaning. The study was conducted in a 30-years old stand, dominated by spruce, outside Harg in Uppland. The method that generated the best economic net income was pulpwood without thicket cleaning. It generated a positive net of 1,383 SEK per hectare. Forest fuel output without thicket cleaning also generated a positive net in 720 kronor per hectare.

Värderelevans i redovisningen av immateriella tillgångar : En studie om den uppnådda värderelevansen vid tillämpning av IAS 38 och det allmänna behovet av immateriella tillgångar i den externa redovisningen

Lämpligheten i att redovisa immateriella tillgångar har diskuterats länge inom forskningen med varierande åsikter. Förespråkare för en mer omfattande redovisning av immateriella tillgångar menar att det bidrar med ökad relevans i finansiella rapporter, medan andra hävdar att en sådan redovisning skadar redovisningens trovärdighet på grund av bristande verifierbarhet. Syftet med denna studie är att undersöka om en redovisning av immateriella tillgångar behövs för att främja relevansen i den externa redovisningen. Genom en kvantitativ undersökning av Stockholmsbörsen utvärderas hur redovisade immateriella tillgångar motverkar diskrepansen mellan bokförda värden och marknadsvärden som uppstår genom konservativa redovisningsprinciper. Studiens resultat tyder på att immateriella tillgångar inte märkbart främjar relevansen i finansiella rapporter, samtidigt som en värdering från modellen om residual income gör det i högre utsträckning.

Metoder för att hjälpa? : En kvalitativ studie om arbetssätt och metoder i arbetet med sektmedlemmar och sektavhoppare.

The purpose of the study is to investigate methods and work procedures that aim to motivate people to leave a cult and/or supporting them after a cult exit. The study was limited to investigate how Sweden?s, within the area, three premier voluntary organizations Föreningen Rädda Individen, Rådgivning Om Sekter and Hjälpkällan work with present -, ex ? and relatives to cult members. In addition to the mentioned organizations we have also investigated the work procedures and methods used by Åke Wiman. The study has got a qualitative approach and includes semi-structured interviews.

Kapitalkostnaden på Stockholmsbörsen: En studie av marknadens implicita riskpremie i hög- och lågkonjunktur, samt hur den implicita kapitalkostnaden korrelerar med kapitalkostnaden enligt CAPM

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Svenskt bistånds geografiska flöden - Landfokusering

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

Köp av bostad efter införandet av bolånetaket : Hur påverkar konsumentens förutsättningar valet av finansieringsalternativ?

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

Logistisk kulmination - en eller två sidor av myntet? : En betraktelse utifrån ett annorlunda perspektiv

Logistic Culmination ? One or Two Sides of the Coin?An Observation From a Different Point of View Logistic culmination can be compared to a stretched rubber band. If combat units moves in direction away from the supplies the rubber band will gradually stretch. The rubber band will eventually burst and at that point the logistic culmination will be a fact. But if the rubber band was to be let go before bursting, it will instead be contracted.

Delad berättelse ? dubbel glädje! Gruppterapi utifrån ett narrativt förhållningssätt.

During the autumn of 2010 a group of parents met together with two therapist at Mini Maria Hisingen. These parents did have children who had experience of using drugs. This study purpose´s to describe, analyze and understand what has been effective in the work together with this group of parents.The interrogative sentence is; Did we use a narrative approach and what impact did this approach had on the groupprocess? What did the group sessions contribute to the parents and would they recommend other parents to participate in similar sessions? All the sessions were recorded in video. The work was highly inspired by Michael White and his book Maps (2007).

Variationer i kostnader för specialiserad sjukvård - En analys av demografi, socioekonomi och hälsans inverkan på kostnaderna för specialistvård i Västra Götalandsregionen

Abstract. Aim: The aim of this study is to determine certain health, demographic and socioeconomic factors that affect the costs for specialized health care between the municipalities within the Västra Götaland region. Method: The method is explorative and analytical. The costs for specialized health care was divided into three different subgroups; independent somatic specialized health care, specialized health care provided by private practices or outside the region and psychiatric specialized health care. The data was age-standardized.

Ekonomiskt bistånd - ett genusperspektiv på socialtjänstens bedömningar och beslut : En vinjettstudie i tre kommuner

Income support is often described as the community?s farthest protection, as a last economic way out. From the clients perspective it´s very important to get possibility to an equivalent and correct assessment. Even if it´s an individual assessment the individual social worker´s assessment should not be different than other social worker´s, this from two aspects ? quality and the rule of law.

Utbildningens betydelse för våld i nära relationer. En litteraturbaserad studie om associationen mellan kvinnors utbildningsnivå och våld i nära relationer i låg- och medelinkomstländer.

Introduction: Intimate partner violence (IPV) is a great public health issue that can cause serious physical, psychological and psychosomatic injuries to the woman. Education is one out of many important protective factors against IPV. Aim: This study aimed to investigate the association between women?s educational level and IPV in low- and middle-income countries, the interaction between the education of the woman and the man and IPV, how education on different levels (individual-, family- and community-level) influences IPV and how gender is connected to education and IPV. Method: A literature-based study with 12 selected scientific articles as the foundation for the analysis was performed.

Jag styrs av pengarna -som jag inte har : En litteraturstudie om hur personer med psykiskt funktionshinder upplever att ekonomin inverkar på deras vardag.

Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.

Visuell Perception : En studie av visuella faktorer kring ett musikaliskt framträdande

The essay investigates the visual element as seen by the audience and artist to be of greatest importance to a musicalperformance. The study was conducted in the form of a field work which included doing interviews with artists, surveys of the audience and interpretive observations of live performance. The fieldwork was conducted in three different environments in which I found myself on the spot and performed the various stages included in the field work. It was done to create a surface that could be used in an essay, and through that use this material to compare and analyze my results and in the end be able to answer my questions. I started from eight different factors which all could beexperienced visually on stage.

Att möta omvärldens krav : Om implementering av Lågaffektivt bemötande i en förvaltning för funktionsstöd

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

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