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2576 Uppsatser om Open Book 6 Accounting - Sida 41 av 172
Potential för energiklippdrivare i Skåne : markägarintresse, råvarutillgång & ekonomi
As the Swedish governments long term goals include a reduction of fossil fuel dependency,
increasing pressure is placed upon energy companies to create and develop new solutions for renewable energy. The following case study was done in collaboration with the company
Sydved Energileveranser AB and one of their contractors, Enarssons Skogsentreprenad AB.
The objective of the study is to examine the bioenergy situation in region of Skåne and
evaluate the potential solutions in the region for a forest-fuel assortment, based on a bioenergy-cutting-system. As a part of this study I have compared ordinary manual cuttings done with a chain saw and cuttings made using the new ?bio- energy cutting system?. The cuttings made under both systems were tested in areas near agricultural fields or pasture land in order to maintain an open landscape.
"Lika enkelt att pröva den där kärleksgrejen" : Svenska mäns erfarenheter av relationer som inletts med sexköp i Thailand En kvalitativ studie
The aim of this study in social work was to investigate, describe and analyze six Swedish men?s description and experiences of relationships with bargirls in Thailand, whom the men initially paid for sexual services. We also aim to find out how these men look upon prostitu-tion, masculinity and gender and we analyze these themes in relation to the men?s description of their relationships. The theoretical approach was social constructivist theories of masculini-ty in combination with gender theory.
Kommunernas dolda pensionsskuld
Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.
Tillämpningen av K-regelverken : En studie om mindre företag och valet mellan K2 och K3 i FoU-intensiva branscher
Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.
Möjligheter och begränsningar med läroboksbaserad och laborativ matematikundervisning
Mathematics is a central topic in today's education debate, including discussion of its educational quality and various teaching methods. Today basically two different teaching methods are used; one is the textbook based method, with the book in focus and the other one the laboratory method by which teaching is performed through practical applications. The purpose of this study was to examine four primary school teachers' view of these two teaching methods by means of four relevant inquiries. By interviewing the four teachers, advantages and disadvantages were highlighted and the purpose was achieved. In order to support the analysis, two theories applied; the socio-cultural perspective and the cognitive perspective.
?Är det alldeles säkert att jag aldrig, aldrig mera får se honom?? : En studie av hur död och sorg skildras i tre bilderböcker
The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.
Verksamhetsstyrning i Stockholmsstad : En studie av verksamhetsstyrningen i Skarpnäcks stadsdelsförvaltning
This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.
Från ?hög och fin? till ?se upp på Gerrard? : En kvalitativ textanalys med fokus på förändring i TV-fotbollsgenren
Abstract Our intent with this study was to find out what changes have been made during the last 30 years in the way that the media reports from certain events. We choose to study the world of football and specially the Swedish national team and it?s relationship to the Swedish television medium in the World Cup of 1974 and the World Cup of 2006. The study mainly focuses on the differences in commentary and in the production from both of the championships. We used Keith Selby and Ron Cowdery?s book How to study television and Mats Ekström and Lars-Åke Larsson?s book Metoder i kommunikationsvetenskap as tools to analyze the games we watched. The result showed that there?s been a lot of changes media wise between the two championships.
I ljugen, I ljugen, jag är ej en kvinna! : En queerteoretisk analys av huvudkaraktären Tinto och maskeradmotivet i C.J.L. Almqvists Drottningens juvelsmycke.
The purpose of this paper is to do an analysis of the characters and the theater/masquerade motif in C.J.L. Almqvist?s Drottningens juvelsmycke (The Queen?s Diadem), based on queer theory, by using Judith Butlers?s Gender Trouble. As an alternative to the Swedish, gender determined, feminine pronoun ?hon?, which has been used by earlier critics concerning the main character of the book, ?hen? is proposed.
?Horan, knarkaren och fettots fortsättning?? : En queerfeministisk analys av de normbrytande personligheterna i romanen Eld
Engelfors Trilogy is a three-part fantasy novel consisting of Circle, Fire and The key, written by Mats Strandberg and Sara Bergmark Elfgrens. Circle was nominated for the August Prize award 2011, which is a literary prize awarded each year. The book has also been translated into 25 different languages. Fire came out in August 2013 and is the part of the novel that I will concentrate on in these theses. What I will do in this paper is a queer feminist analysis of the novel's main characters in the book Fire.
Content Management System i intranät : Open Source CMS som intranät
Idag har de flesta företag och organisationer någon form för intranät-lösning. Dessa lösningar kan vara både mer och mindre sofistikerade, men har oftast det samma syfte; att distribuera organisationens information till dess medlemmar.Denna uppsats ägnar sig åt intranät och fördjupar sig i ett begrepp som vuxit starkt de senaste åren, nämligen Content Management System (CMS). Jag fokuserar särskilt på val av Open Source CMS, för implementation i mindre organisationers intranät.Uppsatsen är ett resultat av omfattande litteraturstudier inom sitt område och bygger främst på vetenskapliga artiklar av ledande experter. Ytterligare en källa är resultatet av en enkätundersökning, som också redovisas i uppsatsen. Denna enkät hade som ändamål, att kartlägga användares attityder till deras CMS-intranät.Uppsatsens kanske viktigaste resultat är en redogörelse för hur ett moduliserad CMS-intranät skulle kunna utformas, baserad på bl.a.
Språkförmågor hos barn som deltar i läsfrämjande aktivitet
In a school for children from 6-9 years in a small town in the southeast of Sweden, is areading activity program in progress since 8 years. The original purpose of this program wasto enhance the student?s reading interest. All of the students read at least one book a week andthen they review the book in front of the class.The purpose of the present study was to examine vocabulary, word retrieving, narrative skillsand grammatical abilities in children in this school. The objectives were to investigate if thechosen language abilities in these children were different compared to normative data andearlier studies in children at comparable ages.
Miljöundervisning i årskurs 5 och 6 : En studie om elevers miljötänkande
The purpose with this essay is to find out how aware students are about the environment, andif they believe that their actions can influence the environment. I have used both earlierresearch and questionnaire surveys in order to fulfill the purpose. In earlier research, I haveused research based on materials that are scientific. According to the researchers it isimportant that the children and young people become involved and dedicated to theenvironment and its surrounding world. It is important to listen to the children's thoughts andvisions as they are aware about what happens, but do not reflect on the worst, but hope that itbecomes an improvement in the future.
Implementering av IFRS - Processen i ett onoterat Aktiebolag
IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.
Återvinning av skönlitteratur - Återvinningsverktygens anpassning efter användares sökbeteenden : En fallstudie på Trelleborgs bibliotek
Traditionally the content of fiction has not been described, analyzed, classified and/or indexed to the same extent as non-fiction. As a consequence, this lack of content analysis has resulted in unsatisfactory fiction retrieval in relation to users seeking and search behaviour. This fact is why this Master s thesis is written. The total of library users' seeking and search behaviour is investigated in order to suggest methods to improve user adapted fiction retrieval tools. Suggesting relevant fiction retrieval tools corresponding to users' seeking/search behaviour is another aim of the study.