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1716 Uppsatser om Intellectual Capital Reporting - Sida 21 av 115

Investeringsprocesser i ett divisionaliserat företag : -En fallstudie inom Södra Skogsägarna

I denna uppsats studeras investeringsprocesser i det divisionaliserade företaget Södra Skogsägarna ekonomisk förening. Studiens syfte är att beskriva och förklara företagets investeringsprocesser och i vilken utsträckning dessa processer är standardiserade. I studien analyseras dessa investeringsprocesser utifrån befintlig teori. Studien visar att investeringsprocesser initieras i den operativa verksamheten för att sedan drivas fram i den operativa verksamheten och i ledningen på enhetsnivå. Beslut fattas på alla nivåer i företaget efter investeringars storlek.

Personlig assistans ? ett ?krets?-lopp? - en intervjustudie om personlig assistans för personkretsarna 1 och 2 enlig LSS och LASS

This essay is about personal assistance for persons with considerable intellectual disabilities.The purpose with the study is: to examine personal assistance for individuals, who can`t speakfor themselves, to examine how the individuals can determine and get influence into theirassistance and how they can get help with it, to examine the role of an representative inrelation to the serviceuser´s assistance and examine if there are factors of gender in theinterviews.The chosen method is qualitative interviews.The interviews has been analysed through earlier research about personal assistance andtheoretical perspectives like: influence, integration and citizenship and discussed throughperspectives of social psychology.The main conclusions are: the influence the serviceusers can have is through persons whoknow them very well, the role of the representatives are indistinct, the serviceusers can´tdetermine their assistance themselves and need help with it from relatives, representatives,personal assistants and managers, the persons who know the serviceuser intimately are best totransform the needs to assistance. The factors of gender, are that there are more men aspersonal assistants than in the care of elderly, and the representatives are mostly men. Thepersonal assistants appreciates the time they have for the serviceuser, the work can be lonelyand demanding..

Genusvetenskapens utveckling inom B&I : en bibliometrisk studie av studentuppsatser med genusperspektiv

The main purpose of this two year master´s thesis is to study patterns, structures and relations within gender studies when combined with Library and Information Science(LIS). Further aims are to determine the character of student work considering, occurrence, gender and main theme, to study the progress of the intellectual base of gender studies within LIS and to evaluate the use of bibliometrics as a tool for researching the development of a discipline. To achieve these aims, a bibliometric study using both publication analysis and citation analysis, is carried out. The studied material contains student work, specifically focused on gender, from the Swedish School of Library and Information Science (SSLIS) from 1985?2012.

Vad är Mångfald? : En studie om lärare samt ledning i två skolor i olika delar i

The subject of this paper is to examine the view of diversity among ten teachers and three principals in the Swedish compulsory school. The purpose is to investigate how they relate to the diversity and in what ways it is involved in their work.The French sociologist Pierre Bourdieus basic ideas of habitus, capital and field are used as a theoretical starting point. The study is mainly based on interviews supported by literature in the subject area.The findings show that diversity is associated with ethnicity among all informants. The drawn conclusion is that this is partly due to the mediated picture but also since ethnicity mainly serves as a starting point in the literature..

Riskkapitalinvesteringar i svensk miljöteknik - obalans mellan utbudet och efterfrågan?

Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

Vilka faktorer påverkar att en avvikelse rapporteras eller ej? : - en intervjustudie med sjuksköterskor

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

Vilka faktorer påverkar att en avvikelse rapporteras eller ej? : - en intervjustudie med sjuksköterskor

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

Hållbarhetsredovisning inom de statligt ägda bolagen

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

CORPORATE SOCIAL RESPONSIBILITY : Vilken information lämnas i årsredovisningen av svenska företag?

ÄMNEVilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen?SYFTESyftet är att rekapitulera studien ?Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista?, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden.GENOMFÖRANDEUndersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact.SLUTSATSERStudien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri.NYCKELORDCorporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning.

JCJ-Metoden : En differentiering av Scanias WACC

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Hur kommunicerar banker om ha?llbarhet? : en inneha?llsanalys av CSR- och ha?llbarhetsrapporter av svenska banker

Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

Medier, makt och rasism : En kritisk diskursanalys av svenska nyhetsmediers rapportering om Rinkeby

The aim of this thesis is to examine expressions of power and racism in news reporting about the district of Rinkeby, Sweden, in two major Swedish newspapers. News articles are examined using Norman Fairclough?s three-dimensional model for critical discourse analysis. The discourse theory has also been complemented with theories of media in relation to power, ideology and racism. The study has shown that news reporting about Rinkeby largely focused on stereotypical subjects such as violence, social problems and crime.

Kapitaltäckningsregler med valfrihet : en kvalitativ studie om bankers frihet att välja beräkningsmetod för kapitalkravet

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Skyddet av geografiska ursprungsbeteckningar : en immaterialrättslig figur sui generis

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

Mot arbetslivet -  en studie om samverkan mellan Arbetsförmedlingen och gymnasiesärskolornas studie- och yrkesvägledare

The number of students who finished special upper secondary school for pupils with intellectual disabilities without an employment has drastically decreased over the last decades. The purpose of this paper is to increase the knowledge of how career counselors at special upper secondary schools collaborate with the Employment Service, and how the special upper secondary school prepares their pupils for working life. The collection of data started with a national questionnaire survey which was directed to career counselors at schools.The result shows that the collaboration appears foremost in the pupils last year in special upper secondary school, and that the special upper secondary schools do not use the Employment Service's assistance to any great extent. In addition, the collaborative process consists of both inhibiting and promoting factors.The results also indicates that the collaboration between the special upper secondary schools and the local labor market can be developed more for the pupils to gain experience from working life..

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