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928 Uppsatser om Other comprehensive income - Sida 32 av 62
Konstruktionsoptimering av självrensande dysa
We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.
Företagsrekonstruktion : En rättslig analys av franchiseförhållandet vid en rekonstruktion
A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.
Lokal kulturpolitik på 2000-talet? En ideologianalys av fem kommunala kulturpolitiska visionsdokument.
This Master?s thesis explores and describes the beliefs, values and norms in a selection of five Swedish municipal cultural policy documents approved 2005-2007. The comprehensive question is: Which ideological traits characterize cultural policy in the chosen municipalities as communicated in their respective cultural policy vision document? The method used is ideology analysis. Ideal types based on a model by Dorte Skot-Hansen are used as a conceptual framework, illustrating three different rationalities in relation to cultural policy: the humanistic, the sociological and the market oriented.
Artisters identitet och image - ett varumärkesperspektiv
Title: Artists? identity and image ? a brand perspective The purpose of this study has been to create an understanding of how artists in the music business can be seen as brands and to see what stands out when having this approach. During the study we have focused on the two terms identity and image. We find this issue interesting and relevant since branding has been widely discussed in business economy, but not enough when it comes to artists in the music business. To answer our research question we have targeted three aims for this essay, which is to clarify and analyze:? Identity and image when people are viewed as brands? What specifically characterizes the image of the artists when they are seen as brands and what it might mean that artists are considered as brands? How artists identity and image can be highlighted, shaped, influenced and how it can changeIn this study we have used a qualitative approach to get the topic in depth and gain a greater understanding for the subject.
Barn i familjehem: En studie, om långtidsplacerade barns fysiska och psykiska hälsa, tonårsgraviditet, skolgång samt om föäldrarnas psykiska hälsa och mortalitet, i en undersökningskommun
The main purpose of the study was to analyse the well being of children placed in foster care for at least two years, in one sample municipality. An assessment was made of how the social service admistrated and took responsibility for these children in terms of schooling, physical and mental health. To further understand the situation of the children three areas of investigation were added concerning; teenage pregnancy, the mental health and mortality of the biological parents. To receive answers to those questions a qualitative interview method was used, with structured questions to social workers working with foster care. The author also studied journal notes and child investigations to receive a more comprehensive picture.
Synliggörandet av personalen i årsredovisningen : En studie på organisationer som är certifierade av Investors in People
This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.
Döden som profession : Sjuksköterskans upplevelser av att vårda patienter i livets slut ? en litteraturöversikt
Background The aim of palliative care is to improve the quality of life for both the patient and her next of kin during the patient?s end of life. Palliative care rests on the four cornerstones managing symptoms, communication and relationship, teamwork and relative support. The nurses? task is to assess the patients? physical, mental and spiritual needs according to these four cornerstones.Aim To assess nurses? experiences of treating patients at the end of life.Method Eleven academic journals that respond to the aim has been analyzed and synthesized in a literature review in order to summarize current research on the subject.
Islam och Demokrati : En komparativ studie rörande den islamiska legitimeringen av demokrati
This thesis is dedicated to analysing the relationship between Islam and democracy and the role played by Civil Society in a process towards democracy. This theme is further elaborated through a comprehensive study of three modern Muslim intellectuals: Abdolkarim Soroush (Iran), Hasan Hanafi (Egypt), and Tariq Ramadan (Switzerland), and their thoughts about and views on Islam and democracy. Islam has often been portrayed in a stereotype manner where all forms of change are seen as impossible. The aim of this study is to go beyond this vision and instead focus one the role of Islam in processes of development and new forms of interpretation concerning democracy.The thesis is divided into three parts. The first part deals with the relationship between Islam and democracy.
Estimering av kreditbetyg - Syntetisk rating med Ordered Probit Model
Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.
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.
Affärsinkubatorn i Innovationsprocessen : En studie i de roller som uppstår då en affärsinkubator participerar i en innovationsprocess
Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.
Frekvensreglering i det nordiska kraftsystemet
Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.
Förändring inom Polisen ? : en fallstudie ur ett medarbetarperspektiv
Background: The Swedish Police authorities have accomplished several changes the last years. We have studied one of these changes, the co-ordination of two supporting functions, economy and staffadministration at the Police authorities in Östergötland, Jönköping, Södermanland and SKL (Swedish crime technical laboratory). The initiative to this change was taken in 2002 and in 2003 a decision was made to create a joint servicecenter.Purpose: The purpose of this rapport is, in a collaborator perspective, to study the employees´ experiences of the change process.Method: The empirical material was collected throw interviews with the employees who have taken part in the change process. Even the leader of the project has been interviewed.Results: We have distinguished five central aspects in the change process. These are information/communication and understanding, the project leader, teamwork, timeaspect/reflexion and the leadership.
Behovsstudie av ett energibutikskoncept för energiförsörjning utanför elnät : ? En småskalig fältstudie i Namibia
The amount of electricity is limited in Namibia and the large distance between towns andvillages complicates the energy supply in the country. Therefore an alternative way to provideaccess to appropriate energy technologies is needed. The Government of the Republic ofNamibia (GRN) has adopted an approach of helping off-grid households by establishing EnergyShops in each region in Namibia and these shops are going to sell basic renewable energy andenergy efficient products. The Renewable Energy Efficiency Institute in Namibia (REEEI), theinitiator of this thesis, is coordinating the establishment of these Energy Shops.The main purpose of this thesis was to examine the needs of energy products for the Namibianpopulation and develop an assessment method for the Energy Shop in how to select appropriateenergy products already on the world market. The purpose was also to develop a method forchoosing an Energy Shop.
?Det finns alltid mer att söka? ? En fenomenografisk studie av regionpolitikers uppfattningar av informationssökning
The main purpose of this master thesis is to investigate the information seeking of lay politicians, part-time politicians and professional politicians in connection with the possible upcoming fusion of the two administrative regions, Västra Götaland and Värmland. The focus of this study has been to study how politicians use and evaluate information and sources of information, and to investigate if there are any differences in how different categories of politicians seek information. Seven politicians were interviewed using semi-structured questions, and a phenomenographic approach was used to analyze the data. In Sweden there are few available studies of how politician seek information, but some international studies have focused on information needs, information sources, selection and evaluation of information. I have used previous research, and data from respondents to compile and analyze my results in three descriptive categories.