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2576 Uppsatser om Open Book 6 Accounting - Sida 55 av 172
Studentboende hos Gavlegårdarna ? studenternas egna upplevelser
Gavlegårdarna is in the state of an invisible dissatisfaction situation from the students on the University of Gävle.This paper shows how the students feel about their housing situation in Gavlegårdarnas student apartments. It is a basis of change that hopefully will open up Gavlegårdarnas eyes and minds for changes.In this paper we come up with solutions for Gavlegårdarna to create a more satisfying student-housing situation, for the students on Högskolan i Gävle who are situated in Gavlegårdarnas student apartments..
Konsumenters Kontantanvändande : Varför använder konsumenter kontanter som betalningsmedel?
On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.
Öppenhet i redovisning
Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.
Om barnböcker som material i undervisning om främlingsfientlighet : Kan berättelserna skapa eller förebygga främlingsfientlighet?
AbstractToday?s society is multicultural which can lead to racism and prejudices. Racism is created by prejudices and values. These values and prejudices are passed on to the children through media parents and/or society. The children then make these values to their own.
The Determinants and Impacts of Executive Stock Options
The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..
Vem är samen? : En läromedelsanalys av hur samisk kultur och identitet presenteras i Undervisningsmaterial i historia och religion
The aim of this essay is to study how the Sami are presented in four textbooks about religion and history that are used in the schools of the majority culture of Sweden today and one book of ideas asto how a textbook could look like from a Sami's perspective. Its aim is not only to study how the Sami are presented but also to discuss how students who read these books could interpret what it means to be a Sami and what their culture is about. It is also meant to discuss how the Sami identitycould be formed. In order to be able to discuss this the essay uses three different kinds of theories about identity and culture. The analysis showed that there is little information about Sami culture, identity, religion and historypresented in the four textbooks used in schools of the majority culture and that these books seem to want students to think that the Sami are troublemakers but are and should be assimilated into the majority culture..
Sverige i New York : -
Many companies choose to position themselves in New York. The city is one of the main cities when it comes to advertising. The competition is strong and for new companies, it is hard to survive on the market.In our thesis we have investigated how Swedish people, who open new advertising agencies in New York, should market themselves to be successful on the market in New York.To gain as much information as possible about this subject, we traveled to New York and interviewed three advertising agencies, who were started by Swedes, and also the Consulate General of Sweden, and Swedish Trade Council.Our investigation resulted in that the best way to be successful on the American market is to differentiate your work from what the market has to offer. By doing this potential customers may find your work interesting and thereby chose to work with your company..
Vad förklarar variationer i frivillig information?
There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.
Nutrition and health claim labelling of food: Understanding the unique relationship between consumers, companies and legal instruments involved
Problem formulation: Recent results from the European Food Information Council?s consumer research on nutrition information and food labelling revealed that most consumers have little understanding of the nutrition information found on food products, feel that there is little authority regulating these matters and wish for a more trusted source of information and regulation and lastly it was found that consumers accept their limitations and have little motivation to even read or learn about nutrition information. Thus what are the reactions of the various legal authorities to this problem? How are food retailers and producers responding to the needs of the consumer? How are consumers then reacting to these two players in the industry and the changes they are making?Purpose: The purpose of this research is to gain new perspective and a better understanding of relationship between consumers, companies and legal instruments in relation to nutrition and health claim labelling of food products. Method: The nature of this multi-disciplinary research has led to the study of all three areas, business administration (containing consumer behaviour) and business law, which are contained in this paper.
Det mobila bibliotekets betydelse. En användarundersökning av bokbussbesökare.
The purpose of this Bachelor thesis is to gain insight into themeaning of the mobile library for its users by investigatingwho the users are, how they use the mobile library, why theyuse the mobile library and what the users want from the bookbus service. The methods used are observations, surveystudy and qualitative interviews.The theoretical framework of the study is based onAndersson?s and Skot-Hansen?s model of the public librarywith its four different library profiles, together with PierreBourdieu´s lifestyle theory where habitus and the concept ofcultural capital are used to analyze the role of the book busin people?s lives.My conclusion is that the mobile library is very important toits users since reading is an important part of their lives andit gives them easy access to books of several genres. Themobile library also functions as a meeting place in the localcommunity and creates a link between urban and rural areas..
Den synliga övervakningens effekt
The purpose of this essay is to explain which factors influence the disciplinary effect of visible constant surveillance on the people under surveillance. In order to do this we have used recorded video from a tv-show called Big Brother, which is characterized by this kind of surveillance. In addition, an open-ended interview was performed with one of the participants from the show. We have, based on a number of theoretical assumptions, as well as reflections from the interview, precisely defined expected symptoms of the participants, that would indicate when the disciplinary effect was low respectively high. Our observations and analysis allows us to conclude that the disciplinary effect of surveillance in many situations is counteracted when surveillance is constant, leading to relatively low levels of disciplinary effect in Big Brother..
En IT-baserad plattform för skolförbättring : En kvalitativ studie av lärares informations- och erfarenhetsutbyte
This thesis has created an image of the exchange of information among teachers in the Swedish upper secondary school. The study indicates that the exchange of information seems to be limited at all levels and the exchange that takes place outside the own teaching team occurs mainly through teachers personal networks. The study also shows barriers that may exist and the opportunities that an increased exchange may generate. From the picture that the empirical material provides and the theory that is presented a discussion is made around how IT can best support the organizational learning in schools. A concrete proposal is that at national level an IT platform should be created, which primarily focuses on materials that are created by its users and has an open architecture with a single login..
Hur kommer de svenska biblioteken att påverkas av bytet till Dewey? : En undersökning av tre folkbibliotek och ett forskningsbibliotek.
This bachelor thesis is a study about the change of the classificationsystems in Swedish libraries. The empirical data was collected through four qualitative interviews with both research and public libraries. The data was analyzed by the use of organizational theory based upon Joacim Hanssons book Libraries and identity: the role of institutional self-image and identity in emergence of new types of libraries. The empirical result points to a major change in how libraries and librarians look and work with their collections, it can also be said that the librarians do not seem to think that the users will be affected at all.The analysis was based on these issues: What positive and negative effects introducing DDC will there be on research- reflective public libraries?What will be the effects on the librarysector introducing the new classification system DDC?What will be the effects on the users introducing the new classification system DDC? .
Lärobokens roll för undervisningen i engelska
The purpose of this study is to investigate and describe the role of course books for teaching English to children at intermediate level of primary school in Sweden. The essay is based on a descriptive, qualitative method and interviews have been conducted with seven teachers in different schools, teaching English in year 4, 5 and 6.The result of the study shows that course books have considerably influence on the teaching of English in the schools who took part in this investigation. The participating teachers use a course book as main teaching material and almost everybody follows the traditional routine working with Textbook and complementary tasks in Workbook every week. They base their lessons on course books and use alternative teaching material mainly for fun activities, speaking practice and individualization. Even though all teachers rank speaking and listening as most important for new learners, it is reading which has the largest impact on their teaching.
Europeisk fusionskontroll : på olika villkor
The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.