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2576 Uppsatser om Open Book 6 Accounting - Sida 35 av 172

Nordiskt försvarssamarbete : Är det en ny företeelse eller en fortsättning på det som tidigare ägt rum i hemlighet?

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

Kinesisk klassifikation: daoistiska, konfucianska och maoistiska influenser i fem kinesiska klassifikationssystem

The aim of this thesis is to mediate to the reader an image of Chinese classification systems and in what way the methods of classification have progressed during time. The tradition of classification in China is very old and dates back more than two thousand years, but it wasnt until the downfall of the dynastic era in the beginning of the 20th century, that Chinese libraries and methods of classification were modernized. This thesis also identifies the development of Chinese librarianship which is of old age since Chinese literature stretches three thousand years back. The main question is in what way the values of three different philosophies are reflected in five classification systems compiled between 1953-1975. The three philosophies are Daoism, Confucianism and Maoism/Mao Zedong Thought.

Hur den interaktiva skrivtavlan används av gymnasielärare

Children's library's primary task is to encourage children to read. Promoted readingleads to increased reading skills. A common method for this purpose is booktalk. This studyaims to examine how children?s librarians work with booktalk aimed towards children andhow it can be developed as a working method to support the library's reading promotionactivities.

Strategies for Goodwill Allocation

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Snurrar läshjulet när Boksnurran stannar? En studie i hur man kan arbeta med högläsning och böcker i förskolan

The aim of this thesis is to describe how to work with the development of language by reading aloud. I have chosen to look at the reading aloud project "Boksnurran" Book Wheel to see if it has influenced the daily work with reading in preschool. My questions are: How do they work with reading in preschool? Is the reading environment suitable? How do the staff describe their booktalks? What problems do they encounter? What can be improved? The thesis is based on qualitative interviews. Those interviewed have participated in "Book Wheel".

Massmedia och Britpop

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

Den omkastade hierarkin : Framställningen av barn och vuxna i tre bilderböcker från olika tidsperioder

The aim of the study is to show how children and adults are described in three picture books, examining how children and adults are portrayed in text-and-picture narrative and how this has changed over time. We have analysed how the characters in the books are presented and how the representation of children and adults has changed in our own times.The material for the study consists of three picture books from different periods, with the focus on how children and adults are described as the common point of departure. The analysed picture books are: Tomtebobarnen (Beskow 1919), Aja baja, Alfons Åberg! (Bergström 1972) and Snäll (Dahle 2008).We have arrived at the conclusion that a text-and-picture narrative is in very large measure a reflection of the outlook on children, childhood and child rearing at the time when the book was published. The result shows that the greatest change that has happened is that parents? and adults? dominance in the books has declined over the years, and that children have been given a more prominent role.

Att förstå självskadebeteende - En studie av fenomenet

Abstrakt:Syftet med föreliggande akademiska studie är att kartlägga vad självskadebeteende innebär, varför det utförs och vilken behandling det finns att få. Resultatet som togs fram genom kvalitativa, semistrukturerade djupintervjuer, både med personer som själva har erfarenhet av självskadebeteende (de primära informanterna) och yrkeskvinnor (de sekundära informanterna) som kommer i kontakt med det. Resultatet går ej att generalisera då antalet informanter inte kan representera hela populationen. Goffman förklarar i boken ?Jaget och maskerna? på ett bra sätt individernas agerande och handlingar i samhället och Mead beskriver med sin teori ?The self? de primära informanternas personlighet.

Handla hos oss - så klimatkompenserar vi! : Hur stora välkända företag påverkar sina konsumenters inställning mot deras varumärke med hjälp av grön marknadsföring och CSR.

Title: Shop at us ? and we?ll carbon offset! ? How large and well-known companies affect consumers feelings towards their brand by using green marketing and CSR.Authors: Emilie Jäfvert & Carolin RuthbergAdvisor: Christine TidåsenLevel: Bachelor thesis in Marketing, (15 Swedish credits), Spring 2011Keywords: Green marketing, CSR and branding.Question: How do large and well known companies affect their customer?s view towards their brand by using green marketing and CSR?Purpose: The purpose of this thesis is to investigate how high consumer?s value companies who works with green marketing and CSR, and also to find out how it affects the company brand.Method: We have chosen to do a qualitative research with a deductive approach. We have done five open interviews with companies and ten open interviews with consumers to conduct our research.Theoretical framework: Our theoretical framework includes four different areas; CSR- Corporate Social Responsibility, green marketing, brands and consumers. These sub-chapters include theories that will help the reader get a better understanding of the areas.Empirical studies: We have gathered empirical data by multiple open interviews. Two of the five interviews with the companies were face-to-face, two via email and one over the phone.

1600-talets urvalsprocesser för tryckta verk : Produktion och distribution av böcker och dissertationer i Stockholm och Uppsala

During the 17th century the production and distribution of printed works increased in Stockholm and Uppsala. However, all works that the publisher wanted to print, did not reach the reader. This thesis aimed to show when, where and how printed books and dissertations did not reach the reader. To achieve this aim, aspects of several well known models showing systems of book production and distribution were combined and adapted to suit Swedish conditions in the 17th century. This combined model focused on processes of selection and was presented and used as a theoretical approach.

Socialiseringsprocessen i revisionsbyråer : En studie om skapandet av organisatoriskt engagemang

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Medling vid konsumenttvister : ett lämpligt komplement till förfarandet vid Allmänna reklamationsnämnden?

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Controllerns roll i utvecklingsprojekt : Fallstudie hos Volvo CE och Scania CV

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Utdelningar och utdelningspolicy i Sverige : En undersökning om utdelningar och utdelningspolicy bland de Svenska börsbolagen

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

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