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4528 Uppsatser om Income statement approach - Sida 40 av 302

En studie i avtalsslutande mellan privatpersoner : Med inriktning på viljeförklaringens betydelse vid handel genom annons

As trading through advertisements increases, for example via advertisement websites such as Blocket, trading and contracting between individuals also increases. The contract law is the applicable legislation when individuals are trading between one another, because of the fact that individuals are to be considered equal against each another, and no consumer protection provisions are applicable. The contract law is not compelling, and general principles of contract law are therefore frequently applied within the legal area of contract law.Consistent declarations of intent shall have been delivered from both parties for a binding agreement to have been concluded. The declaration of intent, for example tender and acceptance are examples of a will to legally act. Other than tender and acceptance, the declaration of intent is usually difficult to establish and determine.In the event of the commencement of a negotiation stage between the parties, the declarations of intent are not deemed to be binding, but rather binding in the sense of a moral attachment for the parties.

Förankring av ett salutogent perspektiv och arbetssätt i ett äldreomsorgsteam i Kalmar kommun. : -En processanalys

The aim of this study is to describe and analyse an elderly care team?s prerequisite to anchor a salutogenic perspective and approach in an elderly care team in Kalmar municipality. The study identifies factors that could impede or promote the anchoring and examine how the organisation aims to work in a single direction even if the multidisciplinary team processes a diversity of knowledge, education and abilities. The study is based on qualitative semi-structured interviews from representatives of all professions in the multidisciplinary team; social workers, paramedical professions, nurses and care-givers. The theoretical frame consisted of a translating perspective, leadership and ideas of interaction and power.

"Lätt är det inte, men det är inga svårigheter heller" : En studie om vad lärare i idrott och hälsa använder för verktyg vid bedömning och betygssättning

AimThe purpose of this study is to examine which tools teachers, teaching physical education, are using for assessment and grading in primary schools.IssuesHow it is perceived by teachers to assess and grade the students? How have the assessment and grading tools been developed?How do the teachers document what they assess and grade?How do the teachers communicate to the students what they assess and grade?MethodThe study has a qualitative approach in which the study design is represented by several semi-structured qualitative interviews. The semi-structured interview guide was authored using the foundations of ramfaktorteorin and an overall hermeneutisk approach. The interviews were then carried out with six physical education and health teachers from the Stockholm area. The interviews were recorded with a voice recorder and transcribed.

När Arktis isar smälter tinar världen upp? : En kvalitativ analys av det vidgade säkerhetsbegreppet i den svenska strategin för den arktiska regionen

This study is called When the ice of the Arctic melts is the world defrosting? and written by Rebecca Fröling.The purpose of the study is to investigate how the concept ?security? is used in the Swedish arctic strategy and why the concept is described in that way. The debate of the concept ?security? has been going on for years, but the debate is still present today. What we put in to the concept is operative for how we regard and discuss security and security politics.To analyze the strategy I used two theories, one with a traditional approach and one with a critical approach to security: Realism and Copenhagen School.The method that has been applied to the study is qualitative content analysis, to be able to analyze the text on the depth.

Utmaningar vid implementering av intern marknadsföring i fastighetsmäklarföretags verksamhet

ABSTRACTTitle: Challenges in the implementation of internal marketing in the real estate brokerage businessLevel: Bachelor, Business AdministrationAuthor: Markus BylundAnna IsakssonSupervisor: Agneta SundströmDate: 2013, MayIntroduction: For businesses to succeed and to get satisfied customers, they need to meet their expectations. The companies make promises to customers through external marketing, internal marketing needs to ensure that personnel have the tools required to deliver what is promised. Competition is increasing and hence the customer requirements have to be met. Through the implementation of internal marketing, companies can strengthen staff skills and motivation to perform a more committed and effective work, both internal and during customer contacts.Aim: The aim of this paper is to understand the implementation and the importance of internal marketing in service companies. Through our in-depth knowledge of the subject, from a theoretical and practical perspective, we will hopefully be able to convey the challenges businesses face when implementing internal marketing.Method: This paper is to achieve a greater understanding of the studied subject.

Vilka är Sverigedemokraternas sympatisörer? : En kvantitativ studie om radikal högerpopulism i Sverige

The aim of the current study was to examine the radical right-wing sympathizers in Sweden. To fulfill this aim, a quantitative case study on Sweden Democrats sympathizers was conducted. More specifically, this study has examined socio-economic backgrounds and political attitudes of the Sweden Democrat sympathizers. The results show that sympathizers of Sweden Democrats are higher among younger people and men. The results also show a higher support for Sweden Democrats among people with lower education and low income that also live in small towns and in the countryside.

Förmånsbeskattning av dispositionsrätter till tillgångar i fåmansföretag

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Utveckling och psychometrisk testning av "Pain Impact Inventory" - en jämförelse mellan två olika ansatser

The aim of this study was to develop and psychometrically evaluate an instrument for measuring the impact from chronic pain on daily life. Traditionally psychometric evaluation is done with parametric methods even if the items are ordinal data. In this study the instrument to be developed is solely based on ordinal data, and the psychometrically evaluation is done with both traditional methods (i.e. parametric statistics) as well as with non-parametric methods. These two different ways of psychometrically evaluation are then compared with each other.

"Det är kränkande men jag behöver göra det" : En kvalitativ studie om personals syn på missbrukares integritet och autonomi vid LVM

The purpose of this study was to examine in which way personnel who work with LVM approach their client?s integrity, autonomy and their participation in decision making. We used a semistructured interview when we interviewed three social workers, one placement secretary and four care personnel who work at institutions for LVM. In the theoretical approach of this study we used the total institutions and the user influence by clients. The study has shown that personnel?s considerations to their client?s integrity, autonomy and participation in decisions are a convoluted problem.

Psykometriska egenskaper och prediktiv validitet hos den svenska versionen av Reumatoid Arthritis ?Work Instability Scale (RA-WIS)

Background: To wait on an emergency department is a reflected and well-documented problem. Thou it´s mainly due to a patient perspective should also nurses' perspectives be significant to obtain a faceted perception of the phenomenon.Aim: The purpose of this study was to describe how nurses perceive the phenomenon of anticipation of a somatic emergency department.Method: The analysis was performed using a phenomenological approach. The study was conducted in a medium-sized hospital in southern Sweden, during the latter part of 2005, and had a qualitative approach based on a lifeworld perspective. Data collection consisted of written stories from twelve nurses.Results: The results indicated that the waiting was the scene of the expectations. These expectations led to dilemmas, powerlessness and frustration, the more the phenomenon was allowed to stand.

Svensk vård i export : En empirisk studie om företag inom vård- och omsorgsbranschens internationaliseringsprocess.

The international requirement of Swedish healthcare today is high and due to a good reputation and a long history of reliable methods through extended experience. For those Swedish companies within this business, the process of internationalization is often a attractive option.This study aims to describe, analyze and translate how minor Swedish companies within the care keeping section establish their business on the international market.The study is based upon a qualitative approach and is an empirical study carried out through semi-structured interviews.The result presented in the study shows that internationalization of companies within this business does often require a lot of time and money, is based upon establishments through networks and were learning-by-doing often is used as a strategic approach for the companies penetrating a new market.The study also accounts for major entry barriers, which declares for being to some part of political nature, but mostly of cultural nature.Differences in language and culture are shown in the study to be a major entry barrier and host-countries different cultural levels are very conclusive for the success of internationalization. .

Alla ska lyckas i klassrummet : En bild av en inkluderande matematikundervisning

The purpose of this study is to gain a deeper understanding of how teachers and other people working with mathematics in a school context perceive inclusion in terms of education. In addition,the purpose is to describe their experiences of inclusive education in mathematics and to identify factors of importance for an inclusive approach to teaching mathematics. The starting point was the significance of inclusive education as regards the education system and research on the implementation of inclusive education internationally and in Sweden. The theoretical approach is founded in a special education perspective on teaching and the theory of optimal experience. The people interviewed for this study are directly or indirectly involved in the teaching of mathematicsat a school that explicitly works from an inclusive perspective.

Den nya segmentredovisningen - Informationens relevans, jämförbarhet och transparens

Bakgrund: Behovet av segmentredovisning har uppmärksammats de senaste decennierna och såväl FASB som IASB har gjort lagändringar för att förbättra rapporteringen. I dagsläget skiljer sig reglerna åt. I och med strävan efter överensstämmelse mellan de två stora regleringarna har IASB gett ut ett förslag, ED8, vilket är förenligt med FASBs reglering, SFAS 131. Syftet med det nya förslaget är även att det ska leda till ökade krav på upplysningar och på rapporteringen. I ED8 skall segmenten redovisas utifrån management approach något som enligt FASB leder till en ökad relevans.

Upplevelser av beslutsprocesser inom den kommunala hemtjänsten

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

EQ - det nya skolämnet? : En studie om pedagogers uppfattningar om arbetet med social och emotionell intelligens i skolan

This essay aims to investigate the perceptions of responsible personnel in a primary school about the use and importance of EQ, emotional intelligence, in the school's early years. With a hermeneutic approach and by qualitative interviews, we have taken note of the respondents perceptions about EQ. The result shows that EQ can be understood in different ways. Instead of having a common understanding of what EQ is the respondents mention that there are different areas associated with EQ.  Two major results are 1.

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