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733 Uppsatser om Independent accountant - Sida 19 av 49

De svenska börsbolagens prioriteringar mellan investeringspolitik och utdelningspolitik : En studie av sambandet mellan investeringspolitik och utdelningspolitik i förhållande till börsvärde

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

Makrostruktur och kohesion i berättande hos 6-åringar med och utan epilepsi

The purpose of this study was to examine the narrative skill of sixyear-olds in terms of macrostructure and cohesion, and its relation tonarrative content, auditory attention, auditory short-term memory and threemeasures of word retrieval. A group comparison of macrostructure andcohesion was also performed between children with and without epilepsy.The material consisted of audio recordings of 44 children (18 with epilepsyand 26 from a reference group) retelling the story Nelli-sagan (Holmberg &Sahlén, 2000). No correlation was found between content and macrostructureor cohesion, but several between the latter two. Auditory short-termmemory and word retrieval without pictures showed several correlationswith macrostructure as well as cohesion. No differences in macrostructure orcohesion were found between the children with epilepsy and the referencegroup.

Hållbarhetsredovisning i svenska företag: - en kvalitativ studie om drivkrafter och redovisningsmetod

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

Skolbiblioteket ? spelar det någon roll? En studie av hur en friskola klarar sig utan skolbibliotek.

The aim of this bachelor thesis is to investigate how one independent senior high school without a school library regards the role of school libraries. (What is their view of information literacy? Do they manage to reach the goals of Lpf 94 and the goals of each school subject without a school library of their own?). We have chosen to interview the principal and two teachers. Our major findings are that the public library in our study has been given the role of a school library, a role we think it can not fulfil.

Stress: En gransking av studenters stressnivå - Praktik och icke praktik

Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.

?Det vore en dröm? ? Grundskolerektorers tolkningar och arbetsmetoder gällande tillgång till skolbibliotek

In July 2011, new regulations regarding school libraries came into effect through a new education act for Swedish schools. The wording of the Act has been the basis of much discussion in which the concepts of "school library" and "access" makes it difficult to build consensus among different parties, why this can cause difficulties in ultimately construct equal access to school library. The purpose of this survey is to examine the interpretations and practices that exist around the school library and its functions among primary school principals. The principals have been selected on the basis that they themselves (the schools) already indicated that they do not have access to their own school library within the school premises. As a theoretical starting point, I used the school library researcher David Loertscher?s taxonomy for school leaders.

Ny brandstation i Viskafors

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

En ny förskola i Lerum

ABSTRACTThe discussions about energy use have increased year by year everywhere in the society, and so also in the healthcare sector. But what is actually energy use in a hospital facility, and what affects it?The typical way today to express the energy use is in kWh/m2. The problem with a key performance indicator that is expressed as energy use in relation to a specific area is that it does not take into account the activity in the building. Even though the activity to a very high extent affects the energy use.

Skolkuratorers handlingsutrymme i en pedagogisk kontext : En kvalitativ studie

The aim of this study has been to highlight how school social workers experience their discretion, and furthermore how they feel about working in a context mainly dedicated to teachers. The study is executed with a qualitative research method where ten interviews with school social workers, in eight schools in the area of Stockholm have been conducted. The theoretical framework used to analyze the results was discretion, street-level bureaucracy and human service organizations.The main findings of this study imply that the most important ambition of the social work that was conducted in the schools was to help the students reach their knowledge goals. The assignment is, however, not clearly defined, which has lead to school social workers defining the mission and goals themselves. They all have wide discretion and great possibilities to decide how to execute their work, but how they use the freedom that was given seems to vary among them.

Tillämpning av ett medium : kvalitativ pilotstudie av två generationers användning av iPad

This study aims to investigate and describe the direction of the ideological development of the Swedish gymnastics association Gymniska Förbundet. Between 1928 and 1932, this organization transformed from a purely gymnastic and cultural association into an influential platform for the production of Swedish nationalist ideology. Based on theories of National Socialism?s formation within modern society, the analysis focus on the conditions regulating Gymniska Förbundets relation to modernity. Thus the study examines the association?s ideas in relationship to the concept of modernity.

Gränslöst. En global utställning på Historiska museet

This thesis is a report concerning the practical aspects on exhibition techniques. During an internship at the National History Museum in Stockholm I participated in the work with their new, temporary exhibition Gränslöst - en global utställning på Historiska museet [Boundless - a global voyage of discovery at the National Historical Museum]. I was part of a small project team of museum staff. The purpose of this exhibition was to show how cultures have met and influenced each other throughout history. The National Historical Museum has in its collections and exhibitions several examples of objects that has been imported from or inspired by other cultural areas.

Placeboeffekt? : En utvärderande studie av friskolereformen i Halmstads kommuns gymnasieskolor

This thesis is an evaluative study of the political reform, Friskolereformen, which enabled independent schools to receive state funding. The study evaluates to what extent the incentives, which preceded the reform, have been fulfilled. The evaluation is defined to include upper secondary schools in the municipality of Halmstad during the years of 2005?2010. The reform was enacted on the basis that it would result in a higher standard of quality, efficiency and freedom of choice.

Säljytan - En studie om hur butikschefer arbetar med butikens säljyta

Unaccompanied children that arrives in Sweden are usually placed in homes for care and residence, called HVB. It is the municipality's responsibility to provide adequate care and protection for the children. The aim of the study is to examine how a workgroup on a HVB home for unaccompanied children is working to meet the needs of the children, and how the workgroup improves the children?s integration process. The study also aims to examine the emotional labour of the workgroup, which illustrates how they can manage their own emotional behavior when working with the unaccompanied children.The study is based on a qualitative approach with detailed descriptions of five semi-structured interviews with the workgroup and assistant managers.

Kroatien - en studie av ett land i övergång mot en konsloliderad demokrati

Croatia became an independent country 1991 and has since then strived to reach a democracy level, which can lead to membership of the European Union. The purpose of this essay is on the basis of consolidate democratic perspective to illustrate Croatia?s democratic development.In order to fulfil the aim, I have applied a qualitative text analysis technique. Through analysis of books and documents, data was collected to accommodate a valid result. I have used consolidated democracy, with its five areas (political, civil, economic, legal and bureaucratic), as my theoretical framework to the data, to provide answers and develop an analysis.The conclusions show that the consolidate democracy in Croatia has developed a lot since the independence, and Croatia is on its good way to turn into a democratic state like other West-European countries.

Stig Dagerman - Existentialisten : En jämförande studie mellan De Dömdas Ö och fem existentialistiska tänkare

Is the Swedish author Stig Dagerman an existentialist? This work takes a close look at Dagerman?s novel Island of the Doomed to see if it is possible to consider it an expression of existentialist thinking and to see if it interacts with any specific existentialist tradition. Dagerman?s novel was compared with select works of five existentialist thinkers ? Søren Kierkegaard, Martin Heidegger, Jean-Paul Sartre, Albert Camus and Karl Jaspers, all read in the light of the four categories of existentialistic thinking identified by the Swedish scholar Lennart Koskinen. All the four categories appeared to be central themes within the novel and a few subcategories were identified.

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