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2576 Uppsatser om Open Book 6 Accounting - Sida 11 av 172

Humanioran och Open Access ? en kvalitativ studie i drivkrafter och strategier hos litteraturvetare inför publicering

The natural sciences and the humanities are associated with differentpublishing patterns. Open Access publishing are mainly associated withthe publishing patterns of the natural sciences. Many Swedishuniversities and research funders are proponents of Open Accesspublishing, what will that trend mean to the scholars with a publishingpattern not corresponding to Open Access? In this paper literary scholarsare interviewed for the purpose of learning the motives and strategieswhich form their publishing pattern, and how they relate to Open Accesspublishing. The results show that literary scholars are less competitiveand hold a more gentle knowledge-sharing ideal, than natural scientists.The drive to gain acknowledgment and the recognition of colleagues inorder to collect academic capital as Bourdieu describes the academicfield is still present though.

Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Tillgång till Open Access: En studie av hur svenska högskole- och universitetsbibliotek tillgängliggör Open Access-tidskrifter i ämnet fysik

The aim of this Master thesis was to examine how libraries at Swedish colleges and universities make Open Access journals in physics available to users. We examined if, where, and how the 50 Open Access journals that are listed in the Directory of Open Access (DOAJ) under the heading Physics (General) were made available to the public at 19 Swedish colleges and universities. We also examined possible patterns regarding qualities in the Open Access journals and to what extent the libraries made them available. For this descriptive statistic was used. The selection of library portals that were included in the study were those Swedish colleges and universities that teach physics.

Innovera eller stagnera! : Öppen innovation inom tillverkande små och medelstora företag i Småland

Titel: Innovate or Stagnate! ? Open innovation in manufacturing small and medium-sized businesses in Småland.The purpose of the study is that, from a leadership perspective (innovationmanagement), create a better understanding of open innovation in manufacturing small and medium-sized enterprises. The study therefore intends to contribute to the understanding of how open innovation processes leads to greater innovation in manufacturing small and medium sized businesses.We have used a qualitative research method and adopted an abductiveapproach. We made interpretations and created meaning based on our research results.Our theoretical framework is based primarily on Chesbroughs (2003) research on open innovation. Based on this model, we have selected a number of other theories, which we perceived as prerequisites for small andmedium sized companies in open innovation processes.

De osynliga stränderna - en omvandling och undersökning av boken De osynliga städerna

My project is an interpretation and exploration of the book The Invisible Cities by Italo Calvino. It is a play on the swedish words for cities and beaches. By adding the letters R and N the word for cities in the title transforms into the word for beaches. The project is equal parts a color investigation and an exploration of new working methods as it is an development of my approch to graphic design. My aim was to, through a visual, conceptual and playful investigation create a new interpretation of the book The Invisible Cities.

Nollavräkning av entreprenadprojekt: Teoretisk grund och praktisk betydelse

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

Forskare och parallellpublicering : forskares syn på, kunskap om och användning av den 'gröna' vägen till open access

To self-archive is to make research publications freely accessible by depositing them in an open digital archive or on a public website. The aim of this thesis is to explore what Swedish scientists think of self-archiving, what they know about it and how they make use of it, in order to understand why they do not self-archive more actively.A web survey was conducted which was answered by 296 scientists at the Swedish University of Agricultural Sciences (SLU). Results show that only 24 % have previous experience of self-archiving, but that a majority is willing to self-archive if there are no legal objections or if it is demanded by the research funder. The most important reasons why many scientists do not self-archive are that they feel uncertain about copyright issues and/or lack knowledge about self-archiving..

Antons och Saras årsböcker : En kvantitativ undersökning av två läseböcker i Svenska för årskurs två

In school today pupils come in contact with all kinds of reading books. Education of Swedish reading development sometimes contain reading books organized at different levels of difficulty, with different amount of text. The purpose of the different difficulty levels is to give the less skilled readers an easier book and stronger readers a more difficult book. The purpose with this study is to find out if the book which is classified as more difficult, in reality is the most difficult and if the book which is considered to be easier really is. To find answers to these questions I will examine previous researcher?s theories on difficulty levels in reading books.

K2 - en studie om användarnas syn på regelverket

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Biografier om gangsters och åldrande rockstjärnor som snortar myror : en diskursanalytisk undersökning av litteraturförmedling i livsstilsmagasin för män

 The aim of this thesis is to examine men's attitudes towards literature, and how social norms affect their book reading, in order to contribute to the knowledge of why men's book reading is decreasing. This is realized through a discourse analysis of literature recommendations in men's lifestyle magazines.Two magazines, King of Sweden and Magazine Café, are examined through critical discourse analysis. Theories of discourse are combined with theories of gender to explore how gender stereotypes affect men's reading habits.The analysis shows that ideals of masculinity have a great influence on the book recommendations. Social norms, associated with gender, also seem to have significance to whether or not a book is considered suitable for men to read. These are, inter alia, norms of heterosexuality and violence.

Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Att bygga en brandbook : ett projekt i att ena ett fo?retag och dess verksamheter

The purpose of this report is to develop a visual identity and a brand book for the company Yakobs Ram & Reklam (Yakobs Frame and Advertising). To answer the question of how a brand book should be designed for a company that manage several businesses within one brand a qualitative approach including a case study has been conducted.This qualitative method included research on brand building, logotypes, colour, design and typography and interviews with the company Yakobs Ram & Reklam and three representatives from the advertising agencies Anfang and Jerhammar & Co.In order to develop a brand manual for a company with several businesses, the study revealed that there should be a main logo where the secondary logos, consisting of the various components of the company, are linked by colour coding. In addition, the study has shown that the key elements to include in a brand book are the use of the logo, colour, typography, visual style and profile products including brochures and business cards. These findings form the basis of the brand manual and are the result of this work. As the amount of previously known facts regarding the construction of a brand book are scarce, the choice of method has been crucial and the data generated can be generalized and applied to new similar cases.

Dualitet inom ekonomistyrforskning : Utveckling av ett analysverktyg i syfte att öka förståelsen för perspektivets användning

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Hur publicera efter policyn? Ett antal seniora forskares förhållningssätt till open access efter Vetenskapsrådets open access-policy.

Since the 1990?s Open Access has developed into an alternative model for scientific publication. Today an increasing political interest in promoting Open Access is commonly channeled through the implementation of policies by research funders. However, in the scientific community the uptake and acceptance of the model has been of notably different character.This Master?s thesis examines the understanding of and attitudes towards open access among eight senior Swedish researchers and how these have been affected by the implementation of the Swedish Research Council?s Open Access-policy as implemented in 2010.

Det behornade ansiktet En transtextuell analys mellan Hjalmar Söderbergs Jahves eld och andra Moseboken

The aim of this study was to analyze the transtextual relationship between Hjalmar Söderberg's Jahves eld (The Fire of Yahweh, 1918) and the Book of Exodus. A limitation was set to just focus on the theme regarding the horned face of Moses, which Söderberg extensively discussed in his book, both through narrative and commentary. The methodological and theoretical approach could best be described as a qualitative text analysis where Gérard Genette's model of five types of transtextual relationships (intertextuality, paratextuality, metatextuality, architextuality and hypertextuality) was used in order to systematically classify the various relationships and in a thorough way relate the texts to each other.The analysis shows that the transtextual relationships are many and varied, and some appears to be more relevant to the study than others. Due to the composition of Jahves eld, its first part (?I österland, i fjärran tid?, most easily described as a paraphrase and pastiche of the Book of Exodus) can be identified as a hypertext to the Book of Exodus, while the second part (?Markels försvar?) is rather a metatext to both the first part and the Book of Exodus.

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