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1396 Uppsatser om Intellectual Capital Statement - Sida 45 av 94

Specialpedagogikens många frågetecken : En grupp pedagogers tankar om pedagogik och specialpedagogik

AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.

Avskaffandet av revisionsplikten : En studie om vilka faktorer som påverkar små aktiebolags val att ha kvar revisionen

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

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.

Det kan alltid bli bättre: Bibliotekens tillgänglighet för funktionshindrade barn och ungdomar

The purpose of this Master?s thesis is to examine the accessibility and barriers of public libraries to intellectual and mentally disabled children and young people. This we will do by examining whether the library staff acts according to policies of the libraries. Our method has been qualitative interviews with library staff and we have also observed the environment, media and marketing of these libraries. As a theoretical starting point of the analysis we use Michael Buckland?s different aspects of access to information.

Venture Capital i svensk fotboll : Drömmar av guld

Depression är vanligt hos personer med Borderline personlighetsstörning (BPS). Det finns risk för att komorbid depression försämrar behandlingsutfall och minskar sannolikhet för remission från BPS, en problematik förknippad med signifikant funktionsned-sättning. Denna studie syftade till att undersöka hur patienter med BPS och samtidig depression, svarade på beteendeaktivering inriktad på att konkurrera ut ohälsosamma beteenden med hälsosamma. I single-case design om fyra patienter, registrerades aktivitetsnivå dagligen samt upprepade mätningar med validerade skattningsskalor under baslinje och aktiv intervention. Resultatet visade att patienterna hade stora svårigheter med registrering och närvaro, och att även om hälsosamma beteenden ökade i vissa fall så påverkades inte grad av depression..

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.

Rekonstruktörens skadeståndsansvar

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

Läsarstudier inom biblioteks- och informationsvetenskap - en metastudie av nio magisteruppsatser, skrivna vid Institutionen Biblioteks- och Informationsvetenskap i Borås, 2000 -2010

This Master's thesis aims to discover, understand and interpret how,with what results, and with what settings adults reading are investigatedin a series of nine Master's theses, written at The Swedish School ofLibrary and Information Science at the University of Borås 2000-2010.This Master's thesis is a meta-study that operates with theoreticalconcepts such as discipline, sub-discipline, research field,interdisciplinarity and with a qualitative research method calledanalytic induction. The results show that LIS - reader studies illustratevaried knowledge about adults reading that investigates with two mainapproaches - a general and a specific one - but with a common interestin two main categories: reading circumstances and reading effects andvalues. LIS ? reader studies show an instrumental perception of theborrowed theories for study of reading and their application and a lessepistemological justification of these in relation to LIS, as own researchfield. The problem area readers and reading is regarded withuncertainty as study topic in the LIS, and this attitude shows up, despitea depth theoretical awareness, a less intellectual self-awareness and amore pragmatic one..

Hur tre epistemologiska diskurser och hur synen på kunskapsorganisation inom dem manifesteras i text

Our purpose is to analyse three different epistemological discourses that exist in the social practice, Library and Information Science LIS, using the strategy for interpretation from the mimesis model by Paul Ricoeur and the terms from the critical discourse analysis by Norman Fairclough. The aim is also to explore there different views of knowledge organisation. We review previous research involving epistemology, knowledge organisation and discourse analysis in LIS. These show that there are many different epistemological standpoints and that later research has shown a more critical and sceptical state of knowledge organisation than earlier traditional positivist ideals. Discourse analysis is described as an important theory and method in LIS.

Styrelseledamöters skadeståndsskyldighet gentemot bolaget : En analys av nuvarande reglering

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Museers marknadsföring mot hotell : Hur marknadsföringen har ändrats sedan återinförandet av entréavgifter

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

Andraspråksutveckling i den mångkulturella förskolan

This thesis deals with two types of agrarian remains in relation to settlement remains; clearance cairns, low stone walls and house terraces in the area of Northeastern Uppland and the area north of Lake Mälaren, during the middle Iron Age. The aim whit this thesis is trying to get a better understanding of the relation between agrarian and settlement remains in Uppland. Three places have been chosen where these three elements are present and they are interpreted through Richard Whites concept of middle ground but also Landesque capital. The three elements have shown to be expressed in different ways in all three sites. It is possible to see two areas with different traditions, but also to see two areas that closely interact with each other, this opens up for a new discussion around agrarian remains in both areas.

Vetenskaplig kommunikation inom kemi och ekonomi: ett polskt perspektiv.

This study examines the scholarly communication activities in two scientific fields, chemistry and economics, in a Polish context. The dissertation aims at investigating what characterises the publishing choices of researchers and what supplementary forms for the dissemination of research output are used by scholars. In addition, the paper is looking into what are the views and awareness of open access and institutional repositories within this scientific community. This thesis gives the results of semi-structured interviews and an online survey at two academic faculties at a Polish technical university. As its theoretical framework, the study uses Whitley?s theory of the intellectual and social organisation of academic fields and Latour and Woolgar?s study regarding various motivations for publishing.

Lära för livet - matematik i skolan och i vardagen : Erfarenheter hos elever i gymnasiesärskolan.

Syftet med studien a?r att beskriva erfarenheter elever i gymnasiesa?rskolan har av a?mnet matematik. Den teoretiska ansatsen utga?r fra?n grunderna i konstruktionismen och Berger och Luckmann's (2008) kunskapssociologiska fo?rha?llningssa?tt. Jag analyserar mina resultat utifra?n Hacking (2000) och ett socialkonstruktionistiskt perspektiv.Studien a?r kvalitativ och gruppintervju anva?nds som metod.

Talet hos 3-7-åringar födda med unilateral läpp-käk-gomspalt opererade med Göteborgsmetoden i Bukarest

The aim of the study was to assess the speech outcome in children with cleft palate operated with the Gothenburg Technique at Maria Sklodowska Curie Children?s Hospital. Eighteen participants with unilateral cleft lip palate were recorded and assessed through a single word test. Percent consonants correct and cleft speech characteristics were calculated after phonetic transcription. Intelligibility ratings and velopharyngeal composite scores were reported.

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