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2576 Uppsatser om Open Book 6 Accounting - Sida 44 av 172

Friskvård som framgångsfaktor

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

Flexibel lärandemiljö: En studie av ett högskolebiblioteks lokalförändringar utifrån kunskapssyn och lärandeperspektiv

The aim of the study is to examine how different factors,such as views on how knowledge is produced and howlearning takes place, effect the way an academic librarymanages space. This is done by looking into how a specificlibrary, namely Library & Learning Resources (LLR) at theUniversity of Borås, by re-planning the building?s structure,design and functions, can support the students? differentstudying habits. The analysis is performed by using a theoreticalperspective built by a model first created by thearchitect Daniel Koch. The model is designed to look uponhow space produces meaning and knowledge.

Muslimer och islam i svensk press : - en studie om i vilka sammanhang muslimer och islam framställs i Aftonbladet och Dagens Nyheter under åren 2011-2013

The aim of this paper is to study in which contexts Muslims and Islam are represented in newspaper- articles in the Swedish press. The research questions are formulated as follow: In what contexts are Muslims and Islam represented in Aftonbladet and Dagens Nyheter during the years 2011-2013 ?Does the newspaper-articles in Aftonbladet and Dagens Nyheter reflect open or closed attitudes about Islam?  My material compromises twenty-five newspaper- articles from the newspapers Aftonbladet and Dagens Nyheter during the years 2011-2013. The material became a subject for qualitative content analysis. This resulted in four categories, the categories were formed from the content of the newspaper-articles. The categories are: (1) Violence / Terrorism, (2) Extremist / Fundamentalist, (3) Islamic god´s state / government / Islamism and (4) Others.

Mödrars upplevelse av stöd vid amningsstarten

IntroductionStatistics show a declining trend despite the many benefits of breastfeeding.AimThe aim was to investigate how new mothers experienced the care associated with childbirth, with focus on breastfeeding.MethodThe study included mothers who gave birth in a hospital in the middle region of Sweden during 2011, and who responded to an online survey (n?1000). The present study was based upon answers from the open questions concerning dissatisfaction and suggestions for improvement and have been categorized using content analysis.ResultsMothers described failure in several areas, with a negative impact on breastfeeding. Many experienced that they had not been seen and treated like an individual, and that the healthcare staff had been unpleasant, impersonal, ignorant and stressed. Mothers wanted more credit from the staff concerning their own ability and some reported that they had been controlled and ?run over?.

Komponentavskrivning inom kommunal redovisning : Nytt explicit krav från och med år 2014

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Politiskt deltagande i förändring. En studie av det politiska deltagandets former och orsaker i Älvkarleby kommun.

The means to political participation at the local level in Sweden are changing and this change is analyzed through a case study. The first aim is to explore the forms of public political participation in Swedish municipal Älvkarleby, namely public question time in local government, citizen motions and open meetings. A part of this is also to analyze he every day contact between citizens and representatives. The second aim concerns the reasons why politicians decide to support these means to participationThe empirical material consists mainly of semi structured interviews with local politicians, civil servants, participating citizens and local press. Official documents such as public minutes are also used in the process of creating an image of local participation.Local political participation is found to be limited but yet having the potential to strengthen democracy, provided that public decision-makers are open to a dialogue with the participants.Using Kjell Arne Røvik's theories of organisational change, the changes in local democracy can be explained as being partly rational, partly symbolic and partly identity shaping political decisions..

Birgitta - Helig eller helgalen? : Kan Birgitta Birgersdotters mystika gudserfarenheter ha sanningsanspråk?

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

Det osynliga svenskämnet på International Baccalaureate-programmet (The International Baccalaureate Programme?s invisible subject of Swedish)

Denna kvalitativa fallstudie undersöker hur svenskämnet på IB-programmet regleras i styrdokumenten, hur styrdokumenten kan omsättas till undervisningspraktik samt vilka fördelar och nackdelar lärare som undervisar i både IB-svenskan och de nationella svenskkurserna Svenska A och Svenska B upplever med IB-svenskan. Fallstudiens metoder är en hermeneutisk styrdokumentsanalys av IB-svenskans styrdokument i relation till kursplanen för Svenska B, en halvstrukturerad observation av en lektion i IB-svenska och halvstrukturerade intervjuer med de två lärare som undervisar i IB-svenska på den undersökta gymnasieskolan. Som analysverktyg nyttjas ramfaktor- samt frirumsmodellen. De slutsatser som kan dras utifrån fallstudien är att de yttre ramarna för IB-svenskan i form av styrdokumenten är snävare än för kursen Svenska B. Kursplanen, betygssystemet, ?Prescribed Book List?, den tillgängliga tiden, elevunderlaget och gruppstorleken utgör alla ramfaktorer som inskränker lärarnas frirum, både det upplevda och reella, i utformningen av och undervisningen i IB-svenska.

Förslag till bebyggelse och park i kvarteret Seminariet i Uppsala

In the urban planning debate of today, two strategies for city development stand out as each other's opposites, urban sprawl and smart growth. This thesis concerns a development project of the latter kind and aims to give an alternative proposal to new buildings and a park in a Swedish city block. The term sprawl is used for new developments on virgin soil on the outskirts of cities leading to a city spreading, while smart growth stand for increased city density through development on re-used land within the city boundaries. The latter are often seen as more sustainable in many levels and are also shown to have positive effects on a number of city functions. At the same time smart growth has negative consequences on other aspects of the city such as public open spaces.

Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Status och hotbild för den oceaniska laven broktagel Bryoria bicolor i sydvästsverige :

Horse-hair lichen Bryoria bicolor is a red-listed lichen species in the category Vulnerable. It is an oceanic lichen and it is often found on boulders and cliffs in a semi-open environment with a high humidity in the agricultural landscape. The species can also be found as an epiphyte on trees, mostly in boreal forests in the provinces of Dalarna, Härjedalen and Jämtland. In the agricultural landscape, there has been indications on that B. bicolor show a decline, and this studie aimed at examining the extent and causes of this decline.

Bland mumier och mosslik - en jämförande studie av populärarkeologi och fackarkeologi

In my paper I have compared popular science and neutral science regarding language and construction. My task was to find out if there are differences between the language of popular science and that of scientific science. The purpose of my paper is to answer four questions1.How do the authors present the bogbodies and the mummies in the two categories?2.What does the popular science imagine that you want to read about?3.Is there a difference between the target groups of the two categories?4. Does the presentation of the subject have consequenses when it comes to contents and readers?I have studied how often the authors use drawings, photos, diagrams, maps, and if the titles of the chapters can tell you something about the nature of books.

Tillvägagångssätt vid långsiktigt digitalt bevarande: en studie av bevarandeplanering

Den långsiktiga bevaringen av digital information innebär nya utmaningar för svenska offentliga arkiv. I arbetet med att utveckla system för att hantera dessa utmaningar utgår svenska offentliga arkiv ifrån en konceptuell rammodell kallad Open Archival Information System (OAIS- modellen). Syftet med denna uppsats är att bidra med en ökad förståelse för hur svenska offentliga arkiv kan hantera de aktiviteter som ryms under bevarandeplanering (Preservation Planning) enligt OAIS-modellen. För att uppnå syftet har existerande forskning på området granskats och kopplats till bevarandeplanering enligt OAIS-modellen. För att kunna utvärdera den existerande forskningen har ny empirisk data samlats in genom kvalitativa intervjuer.

Tillvägagångssätt vid långsiktigt digitalt bevarande: en studie av bevarandeplanering

Den långsiktiga bevaringen av digital information innebär nya utmaningar för svenska offentliga arkiv. I arbetet med att utveckla system för att hantera dessa utmaningar utgår svenska offentliga arkiv ifrån en konceptuell rammodell kallad Open Archival Information System (OAIS- modellen). Syftet med denna uppsats är att bidra med en ökad förståelse för hur svenska offentliga arkiv kan hantera de aktiviteter som ryms under bevarandeplanering (Preservation Planning) enligt OAIS-modellen. För att uppnå syftet har existerande forskning på området granskats och kopplats till bevarandeplanering enligt OAIS-modellen. För att kunna utvärdera den existerande forskningen har ny empirisk data samlats in genom kvalitativa intervjuer. Viktiga slutsatser som har varit möjliga att dra i denna undersökning är att en migreringsstrategi är att föredra för svenska offentliga arkiv. Det kan även vara lämpligt för svenska offentliga arkiv att frångå OAIS- modellen och lagra teknisk metadata dels i informationspaketet och dels i en separat referensdatabas.

Instuderandet av notläsning på gitarr - en analys av olika gitarrskolor på marknaden med kompletterande egna exempel.

Title: Learning to read music notation on the guitar ? an analysis of various guitar schools on the market with added own examples. Purpose: To analyse currently available teaching materials on the subject of guitar notation on the market. A comparative analysis is made of five chosen books on the topic. Four criteria for the analysis of these five books are stated: 1) Structure and progression of the study of reading music on the guitar.

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