Sökresultat:
4528 Uppsatser om Income statement approach - Sida 18 av 302
Den kvantandliga diskursen : En undersökning om nyandlighetens möte med kvantfysiken
This paper aims to describe and elaborate on a recent discursive change within the new-age movement. Since the seventies and the publishing of speculative popular science books like The Tao of Physics by Fritjof Capra and The self-aware universe by Amit Goswami, the idea that quantum physics resonates with spirituality has become the topic of hundreds of books and movies.The quantum-spiritual discourse has three distinct ways to approach quantum physics in its discussion on spirituality: The parallelistic approach which emphasizes the similarities between eastern philosophies and modern physics, the monistic-idealistic approach which tells us that mind is the foundation of matter and the scientific spiritual approach which tries to explain spiritual claims scientifically. In the quantum-spiritual discourse, quantum physical phenomena (e.g. non-locality and entanglement) are being called upon to validate metaphysical statements. The primary assumption of the discourse is that the shift of paradigm due to the establishment of modern physics also is a shift of paradigm of spirituality.With the object to examine the common claims made in the discourse, cross-references between spiritual arguments and facts of quantum physics are being made.
Turbuhaler - Kvalitetskontroll : En kvalitativ studie av årets Leanpristagare
Problem: How is Lean, a production-focused model being applied to non-productive focused industries.Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.Problem statement: How does the implementation of Lean?s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. .
Betydelsen av förändringar i DuPont-komponenterna för framtida operativ lönsamhet
The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..
Välfärdsregimer och hälsa - en litteraturstudie om determinanter på makronivå
Introduction: Public health researchers have long been focusing on investigating health inpopulations through determinants such as income inequalities. Nevertheless, incomeinequalities can be considered an effect of the organization of welfare regimes. The publichealth status is largely affected by the organization of welfare regimes and consequently thereare large differences in health within and between welfare regimes. How are these differencesdistributed and how can they be explained?Aim: To compare health between welfare state regimes with the use of Esping-Andersen?swelfare regime typology and to investigate the relationship between welfare statedeterminants and health.Methods: A literary review based on 12 scientific articles.
Hälsokontrollen av den gemensamma jordbrukspolitiken (CAP) : effekter på lantbruket genom gårdsstödet
The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.
Managing the integration process in a merger. Case: Cloetta Fazer
Background: Mergers have been increasing during the latter part of the 1990s. In the Nordic region many previously national companies have joined their forces to create a new Nordic company. This will lead to many challenges when the companies are integrated.Purpose: The purpose of this thesis is to investigate the integration phase. Our goal is to study the integration of Cloetta Fazer and learn how the company can handle the two types of integration. Procedure: To be able to prove our assumptions, that were made on the basis of literature, we have collected empirical material by interviewing eight managers at Cloetta Fazer.
Generalklausulens fjärde punkt i Lag (1995:575) mot skatteflykt : I ljuset av Peru-upplägget
The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.
Skolans arbete mot alkohol och droger : Lärarnas uppfattning om det alkohol- och drogrelateradearbetet.
This research aims to determine teacher perceptions on alcohol- and drug use among students, as well as how they implement the municipality framework against alcohol and drugs. The research was carried out in a midsized town in the centre of Sweden. It is characterized by an inductive approach and was performed through a qualitative method. Results were analyzed from a hermeneutic approach, and theories used are system theory, salutogenic approach and Mead?s symbolic interaction theory.
En Fallstudie av Implementeringen av EU:s Minoritetsskydd
The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .
Motivation till ideellt arbete inom olika idrottsföreningar
För att undersöka vad som motiverar människor att arbeta ideellt inom idrottsföreningar med Self-Determination theory och Functional approach som grund, samt om det råder någon skillnad beroende på ålder och antal timmar människor lägger på sitt ideella engagemang, skickades en enkät ut till ideellt engagerade i fyra olika idrottsföreningar. Av de 125 deltagarnas resultat visade det sig att de yngre deltagarna i högre grad motiverades av karriärfunktion i Functional approach. Kontrollerad motivation från Self-Determination theory var vanligare bland dem som spenderade över tre timmar på det ideella arbetet. Gemensamt för deltagarna var att de i störst grad drevs av autonom motivation från Self-Determination theory, det vill säga den inre viljan att göra något. Detta tyder på att det var självutvecklande, egenvinnande motiv som motiverade denna studies deltagare till ideellt arbete..
Graffitifrågan i Sverige - Två städers förhållningssätt
The chosen task in this thesis is to compare two projects of importance on the impact on the approach to graffiti in Norrköping and Göteborg. My main source for empirical findings was interviews. I have examined the Norrköping project Canslit including legal graffiti walls and a graffiti school and the political process around it. This was compared to the Göteborg project kulturprojekt Röda Sten, which is a cultural center that happens to be covered in illegal graffiti. The conclusion was that due to the very detailed plans and well-functioning communications between actors in the Norrköping project, this has resulted in a creative, tolerant approach to graffiti still with low rate of illegal graffiti.
Legitimerade sjuksköterskors förhållningssätt till psykisk ohälsa : Med själen i fokus
Patients with mental illness experience dissatisfaction with their care due to lack of understanding and ignorance from the nurses. The nurses? approach might influence these patients' experience of their care. The purpose of the literature review was to describe nurses' approach in care of patients with mental illness. The literature review is based on an inductive approach and the result is based on 14 scientific papers, of which eight used a qualitative design and sex used a quantitative design.
Förhållningssätt och bemötande i studie- och yrkesvägledningssamtal av elever uppväxta inom Jehovas vittnen
This essay aims to investigate how students raised in Jehovah's Witnesses have experienced their career counseling during their middle and high school education.
My main objectives are, based on the testimonies of former Jehovah's Witnesses, to investigate how career counselors can find a strategy to approach these students in a non-threatening way. I also try to take into account the contextual elements which are of great importance when counseling students raised as Jehovah's Witnesses.
A qualitative study has been carried out with five informants with a background in the movement. The material has then been analyzed using a qualitative, narrative method.
Improvement in agricultural production in a rural area of Cambodia between 2004 and 2011 - with an emphasis on small scale cattle production
Cambodia is located in Southeast Asia with a tropical monsoon climate and distinctive wet and dry seasons. Poverty is a widespread problem in Cambodia and 30 percent of the population were classified as poor in 2009. About 80 percent of the populations live in rural areas where poverty is an even greater problem. In agriculture, rice cultivation is dominating and the crop is cultivated on 85 percent of the arable land. Livestock keeping is also a traditional part of Cambodian agriculture.
Ovidkommande vatten i spillvattensystemet - problematik och åtgärder
The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.