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2576 Uppsatser om Open Book 6 Accounting - Sida 43 av 172
Hållbarhetsredovisning till nytta för finansiella intressenter? : en fallstudie
Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.
Sjuksköterskors uppfattning om triagebedömning på en barnakutmottagning
Triage, which means "to sort", determine the priority of the patients need of care. The aim of the present study was to describe nurses? perception of triage at a pediatric emergency department. A questionnaire with open- and closed-ended questions were distributed to all 25 nurses that worked at a pediatric emergency department. The answer frequency was 48 % (n=12).
IFRS 8 - Förändring i segmentrapportering
Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.
Punktskrift. En studie över hur punktskriftslåntagarnas behov tillgodoses på Talboks- och punktskriftsbiblioteket: med en historisk tillbakablick
The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.
Hur ser skolkuratorer och skolsköterskor på självskadebeteende hos högstadieelever? : En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.
Reglerade återköpstider : en studie av svenska återköpsprogram
This study addresses mandatory non-trading periods for Swedish stock market participants which have implemented an open-market share repurchase program during the period 2000 until 2010. By locating the date of publication of interim reports, these mandatory non-trading periods called silent periods are examined. The result indicates that repurchase trading activity occurs despite the statutory prohibition. By studying the price support hypothesis assumptions about long- and short-term effect on share price and performance, this study tries to explain these tendencies. An average decline of share price and performance is shown among companies entering silent periods.
Hotell- Stockholms skärgård
The hotel is located on Skatholmen in the archipelago of Stockholm, Värmdö county. The hotel building has an open structure characterized by hospitality and the nature outside. The rooms have stunning views of the island landscape and lush forest. With biodiversity and valuable nature in mind, the building has been designed with a structure that should not be too intrusive in the surrounding landscape. The building is meant to blend into the dark silhouette of the island and to give a light footprint on the topography of the landscape.The use of well-chosen materials and similar design, both in plan and facade, creates a consistent building despite the building's somewhat playful expression.
Talboksskifte med DAISY som mål en kvalitativ undersökning av sex folkbibliotek
The Swedish government has made the decision to transform the talking book system from an analogue system to a digital system called DAISY by the end of 2004. The purpose of this Masters thesis is to examine how public libraries are affected by this system change. This is carried out by studying the current situation in public libraries concerning the transition to DAISY. This qualitative oriented study is primarily based on interviews with four librarians and three library managers at six public libraries. Management by objectives is here seen as a suitably theoretical framework since public municipal libraries are partly regulated by the governments goals and laws.
Livslångt lärande : Från möjlighet till självklarhet
Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.
Miljö- och Personalreglering i Förvaltningsberättelsen : - En studie av Svenska Börsnoterade Företag
The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.
Näthat : I gråzonen mellan straffrättsligt ansvar och yttrandefriheten
The following thesis concerns the conceptualization of openness within the open access movement. Open accesscan be understood as a phenomenon or a movement that aims at changing the current system of scholarly communication.Consequentially, the movements goals arose in relation to the escalating serials crisis in scholarly communicationand the increasing power of commercial publishers. The purpose of the thesis is to study three centralopen access declarations with the aim of uncovering the different conceptualizations of openness found withinthese texts. Leaning on the theoretical position known as actor-network theory, the declarations role within a surroundingnetwork is explored by focusing on how openness as a concept has been produced and reproduced bycentral actors. Two overarching questions frames the study: How is openness conceptualized within the declarations?And how can openness, as a concept, be understood as an effect generated by a larger network?The first part of the study focuses on the first question.
Katalogisatörer - vinnare eller förlorare? En analys av huvudargumenten rörande katalogisatörernas förändrade yrkesroll
We were interested in catalogers as human beings and in their reaction to a changed working situation. In the light of the changes which have been made at the libraries during the nineties, we investigated why the very group catalogers reacted with an intense and engaged open debate at the same time as librarians with special competence didn t seem to react in this way. The open debate about the catalogers changed working conditions was held in Sweden, above all at BIBLIST, which is a forum for library-connected questions. This forum uses an email list made particularly for librarians. The situation of the librarians was, to a small extent, also discussed in publications made for the library line of business.
"porr är till för dem som vill se det - vill du inte se porr så titta inte"
This essay deals with 18 year old boys´ experience of their usage of pornography. My main focus was the pornography found on Internet, which includes pornographic films and nude pictures.Both developmental and social psychological perspectives were applied in the study. These theoretical perspectives were chosen, because boys´ view of sex, especially during their adolescence, are influenced by the increased supply of porn and that boys understanding of porn are influenced by values present in our society. The methods used were three focusgroups and a short survey with simple questions regarding pornography. The choice of methods was based on my standpoint that an open discussion concerning porn was less offensive of integrity, in comparison of working with individual interviews.
Entréträdgårdar - rumslighet, gestaltningselement, uttryck och sociala aspekter :
The BA thesis Front Yard Gardens ? spatiality, design elements, expression and social aspects is a summary of the entrance and front yard garden phenomenon ? where the entrance is the set design and the designer is the director. The thesis touches the social context of which entrances have been and still are shaped. The various appearance of the entrance and front yard gardens throughout the history, starting with the first entrance by the edge of the wood and coming up to the front yard gardens of today, is described. It touches the present day through an analysis of some entrances and front yard gardens of modern residential areas.
Jordlöparfaunan i bestånd av contortatall (Pinus contorta) och svensk tall (P. sylvestris) 1987 och 2010
In the 1970´s the North American lodgepole pine (Pinus contorta) was introduced to Sweden in large scale. The lodgepole pine affects its new environment different from Scots pine (P. sylvestris), leading to a change in biological diversity.
Forestry today affects the ground beetle fauna (Carabidae). Habitat specialists associated with older forests are first affected. When the canopy closes again after a clear-cutting species that prefer open habitats reduces and those who prefer mature/closed forests increase.
In this study we compare differences in diversity and community structure of ground beetles in stands of lodgepole pine and Scots pine.