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4528 Uppsatser om Income statement approach - Sida 47 av 302
Competition and its outcomes: Does a more campelilive electoral system elect more well-educated politicians?
Recent studies have reemphasized the importance of competition in democracy. An ideaoriginating from Weber: that demoeratic competition leads to more qualified leaders, has been resurrected. Research shows that democracies are more Iikely to elect leaders with a high leve l of education, and with in demoeratic states stronger competition correlates with elected politicians with higher education, more political experience and higher previous income. This study researehes whether the earrelation between greater competition and electedcandirlates with higher "Curriculum vitae-qualities" holds between electoral systems. Does a more competitive electoral system elect candirlates that score higher on such measures? Using education as a proxy forthese qualities the study traces different outcomes on education in a mixed electoral system, camparing the majoritarian (more competitive) part of the electoral system with the prop011ional (less competitive) part.
"Den är i gråzonen" -Föreställningar kring och arbete med sexualitet i missbruksbehandling för män
The aim of the study is to examine which present conceptions of sexuality there are in treatment of substance abuse for men. The intention is to examine how staff members in these environments perceive clients? sex and sexuality as well as studying if and in that case how they work with sexuality in treatment. A qualitative method formed the methodological approach and semistructured interviews were carried out for the collection of data. Four staff members from two different treatment institutions for substance abuse were interviewed.
Elevinflytande som hot eller möjlighet : En kvalitativ intervjustudie av lärares idéer om elevinflytande över undervisningen
This report describes an interview study of Swedish elementary school teacher?s view on stu-dent influence. The objective is to find out about teachers' approach to student influence, what do they think happens with students that are allowed to influence and what are the negotiables and non-negotiables when it comes to student influence in elementary education? And do the teachers really want their students to have influence?According to the official policy documents for the Swedish school system the Swedish school shall work towards a democratic school. Not only should the students be educated about de-mocracy but they should also learn to use democratic values and processes.
Integrating Forward by Going E-commerce - A study of the Fashion Industry and the Development Phase of an Internet Establishment
The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.
Vem för de törstigas talan? : En studie av debatten kring vattensektorn
1.1 billion people are today living without sustainable access to improved water. The debate over the water sector has been dominated by the discussion over whether public or private actors are the most competent to manage it. In this paper the arguments pro and contra the two positions are presented to try to overview the debate and to try to find new ways to approach the question of the people living without clean water. By examining possible alternatives towards the discussion of public and private actors, it might result in some new approaches on how to move closer towards a solution. One alternative is local, small- scale projects which focus on the situation of the targetgroup in most need.
Etniskboendesegregation : En kvalitativ forskningsstudie om unga vuxnas erfarenheter och upplevelser av att bo på Malmvägen
The survey is a qualitative study that aims to investigate the ethnic housing segregation in the residential area around Malmvägen that is located in Sollentuna. Malmvägen is a millionprogramarea that?s made up of unattractive tall buildings with grey facades. The majority of the residents have foreign backgrounds and the unemployment rate is high among the youths in the area. The apartment rents on Malmvägen are low and many of the residents belong to the subclass of society.
How do you measure culture? -A case study of result control within the Gothenburg Opera
Problem The culture sector is characterized by qualitative goals which raise questions such as how do you measure culture and what is ?good? culture? Both the goals and the measurements tend to result in subjective judgments, which according to the theory make result control inefficient. Yet, result control is frequently used in the culture sector; which leads up to our research question: What characterizes the problems of result control in the culture sector?Purpose The aim of this study is to make a survey of how the Gothenburg Opera works with result control and follow-up. By defining how it tackles the different problems, which could arise with result control in a non-profit organisation, we aim to map how the problems regarding result control are characterized in the Gothenburg Opera.
Religiös slakt- En mänsklig rättighet? : Ett studium om det är etiskt försvarbart med kosher- och halalslakt utifrån Martha C Nussbaums förståelse för djurens rättigheter och människans rätt att utöva religion.
Denna uppsats handlar om religiös slakt och hur etiskt försvarbara den judiska kosherslakten och den muslimska halalslakten är, detta utifrån ett människorättsperspektiv i jämförelse med ett djurrättsperspektiv. Uppsatsen utgår till stor del utifrån författaren Martha C Nussbaums teorier kring människors rättigheter och djurs rättigheter, där hon i båda ämnena tar upp ?the capability approach?, som handlar om vad varje människa och djur som ett minimum, för vad ett värdigt liv kräver, har rätt till. I uppsatsen finns även avsnitt om kosher- respektive halalslakt samt ett kapitel om jordbruksverkets syn på konventionell slakt och dess innebörd men också deras syn på kosher- och halalslaktI analysen, analyseras de olika delarna för att försöka hitta svar på min frågeställning. Analysen inleds med ett människoperspektiv utifrån, ?the capabilities approach?, där jag analyserar konsekvensen av ett förbud mot kosher- och halalslakt.
Varumärkesetablering : med en trend som hävstång
The aim of our thesis is to study and analyze the components and features a brand should have to provide a solid foundation for brand building. Furthermore, we show how brands can make use of trends in a brand establishment.This paper is written from a qualitative approach. Through both structured and semi structured interviews, we obtained valuable information from our respondents. Our frame of reference and empirical foundation are linked together through an abductive approach which has resulted in our analysis and conclusions.A trend brings with a set of emotional characteristics, which companies can?t influence but must adapt to.
V?GEN IN I EN KRIMINELL LIVSSTIL En kvalitativ intervjustudie om f?re detta kriminellas gestaltningar av v?gen in i kriminalitet
The aim of this study is to gain an understanding of former criminals' own experience of their entry into criminality and to identify and analyze the factors they use to explain their path into criminality. To study this area, a qualitative method has been applied with five semi-structured interviews of ex-criminals from an organization that works to help and support people who have previously been involved in crime by offering employment, education, and rehabilitation in order to be further integrated into society again. To analyze the respondents' stories about their way into criminality, the theory of social bond by Hirschi has been applied and contribute with insights in later criminal acts as well as the theory has been problematized to some extent. Today, there is a lot of research on different aspects that can explain the way into criminality in different aspects, on the other hand, research has largely been measured with a quantitative approach with statistics and self-reported data. This study therefore intends to apply a qualitative approach, where ex-criminals themselves describe their path into criminality.
Sinnesmarknadsföring : Ett effektivt verktyg för folkbibliotek?
Sensory marketingAn effective instrument for libraries? We are living in a world of constant communication and information and because of that, marketing in general seem to have no distinctive effect. Consumers become overwhelmed by all the advertising messages. Due to this, it is clear that organizations like libraries must create a deeper and more personal connection to increase user satisfaction and foster the use of services, among both users and potential users. One way to achieve this is to make use of all the emotional elements of a product or a service.
Kommunikationsfärdigheter hos förskolebarn : Funktion, kontext och kommunikativa handlingar i samspel
According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in account were:Which differences and/or similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool? To be able to answer the questions, I adopted observations and audio recordings from children aged five.
Odlingsstrategier på organogena jordar : en studie om beslutsfattande bland KRAV-anslutna lantbrukare
This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.
Leder hög bonus till sämre redovisningskvalitet
This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.
Gränsen mellan aktiv och passiv försäljning. En analys av konkurrensreglerna på marknaden för anläggningsmaskiner
The essay focuses on the blacklisted restriction of passive sales in the block exemption to Article 101 TFEU on vertical agreements. It confirms the authors' thesis that the distinction between active and passive sales do not cause any problems in the theory, but that the reality shows the opposite. The analysis further shows that more detailed guidelines probably would not solve the problem but rather it is the objectives behind the rules and practice that causes confusion.The essay questiones whether the changes in the new guidelines for the block exemption also involves a change in the Commission's approach to the restrictions on passive sales when the same purposes as before lies behind the rules, where the goal of an integrated market is the most important. The impact of the so called "economic approach" within practice since the 1990s, when it was first introduced, suggests that changes are slow. The essay requests a greater openness to the fact that the realization of a single market and the desire to move closer to the commercial reality of companies collide.One proposed solution is given, where the rules would be designed so that 'absolute territorial protection' is prohibited, contractually and de facto, and that it is left open for companies to determine if their actions lead to this.