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10160 Uppsatser om Positive accounting theory - Sida 41 av 678

Demokrati och den retoriska kunskapens potential : Ett retoriskt perspektiv på deliberation

This study investigates the potential of a rhetorical theory of knowledge to expand beyond its own domain and into political theory, specifically theories of deliberative democracy. Despite the increasing interest in communication in democratic theory in the last decades, the majority of theorists have not turned their interest towards rhetorical science. On the contrary, theorists often regard rhetoric as dangerous and incompatible with the deliberative ideal of reason. The aim of this study is therefore to defend rhetorical science by investigating how the rhetorical theory of knowledge ? as it is presented by Chaïm Perelman and Oldbrecht Tyteca, and further developed by Mats Rosengren and Maria Wolrath Söderberg ? can contribute to the understanding of deliberative democracy.

Högläsning i förskoleklass : En studie om fem pedagogers arbete med högläsning

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

Vilken roll spelar chefer på mellannivå i en omorganisation : En fallstudie av Teliasonera

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

Flaggskeppsbutiker som marknadsföringsstrategi. : -En undersökning ur ett kundperspektiv.

The purpose of this study was to examine customer attitudes towards flagship stores and how they perceive them. To ascertain this, and obtain answers to the research questions covering the study's main issues, we decided to turn to the customers who recently visited a flagship store.Our background theory is based upon literature from previous research done on the subject in the form of scientific articles and books. We present the theoretical concept that explains how flagship stores are used as a marketing tool and what impact they have on the new market. These will be helpful in answering our questions when we evaluate our results.!A theoretical framework, consisting of three value dimensions, was used as a support throughout the implementation of the study. These three values; hedonic, practical and social, should give us a better idea of what customers experience and what they value when they visit the flagship stores.!The method used in our investigation is of quantitative form, so that it can be feasible on a large crowd to thus contribute to a quantitative result.

Personalnedskärningar och aktiepriser : En eventstudie av sambandet mellan personalnedskärningar och aktiepriser under perioden 2008-2012

Purpose: The purpose of this thesis is to investigate whether abnormal stock returns could be identified as a result of a layoff announcement during weak economy.Method: An event study methodology.Theory: Efficient market hypothesis, signal theory.Empirical results: Quantitative data from observations of stock prices in thirty two companies listed on the Nasdaq OMX Stockholm, in the period 2008 -2012.Conclusion: The results indicate that the market reaction was negative because there were negative abnormal returns on the Stockholm Stock Exchange during the period 2008-2012 in connection with the layoff announcements. The market reaction was milder when staff reductions were carried out as a result of a restructuring and stronger when staff reductions were carried out as part of a cost reduction program.The layoff announcements elicited different market reactions depending on the company's industry affiliation. The most negative reaction was in the Healthcare industry. Negative abnormal returns were lower in industries Industrials, Consumer Services and Consumer Goods. There were no abnormal returns for shares of companies in the industry Financials.

Geometri i förskolan

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Före och efter Trappan-modellen : En pilotstudie om psykiska, emotionella och beteendemässiga förändringar hos barn som upplevt pappas våld mot mamma

The Trappan Model is one of the most implemented treatment programs for children who have experienced domestic violence. This study undertakes a wider evaluation of the model through a pilot study. The approach is both quantitive and qualitative. Theory as well as the Strengths and Difficulties Questionnaire have been used to fulfil the aim. The design is pre-post.

Varför är du så tyst? : En studie byggd på lärarintervjuer om talängslan i skolan

The purpose of this essay was to find the reasons why some students do not dare to participate verbally in the classroom. I also wanted to know how teachers are working to make it easier or students with communication apprehension. After that I put the teacher?s answers in contrast to the theory. I used qualitative interviews as the method.

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? .

RUT-en nödvändig lyx : A?ldre personers erfarenheter av och resonemang kring sitt anva?ndande av husha?llsna?ra tja?nster med rutavdrag

The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.

Människa ? Teknik ? Organisation ur ett utredningsperspektiv : En intervjustudie av medarbetare vid Statens haverikommission

Human - Technology - Organization (HTO) is a well-established, general unifying concept in the Swedish Accident Investigation Authority (SHK) that represents an approach, knowledge and use of various tools regarding interactions between people, technology and organizational factors. The HTO-perspective is well described in literature but there are few studies on how SHKs staff experiences working according to this method in their investigations. The aim of this study was therefore to describe their HTO-perspective, examine how it is used in the investigations at SHK and describe the investigators experience of working with the HTO-perspective as well as the method's usefulness compared to old methods in accident investigations. A literature study has been conducted in the areas of HTO, Theory of planned behavior (TPB) and safety culture. TPB and safety culture are described in this paper since they highlight the different aspects of a HTO-perspective.

Lust att lära : En modell om motivationsfaktorer för undervisning

 Tediousness, fear and boredom are all part of everyday?s life for a student. How can a teacher counteract these feelings of boredom and replace them with a feeling of pleasure of learning? Students have to be motivated and want to go to school every day. By comparing student?s experiences of motivation this essays purpose is to create a theory about factors for motivation in education.

Cissus Quadrangularis Linn

The aims of the study were to investigate the prevalence and antibiotic resistance of Campylobacter jejuni and Campylobacter coli in chicken and chicken products, and to investigate farmer awareness of antibiotic resistance development. The study was conducted in the Can Tho province in Vietnam during six weeks in October to November 2008. Ninety-six samples from raw chickens were collected from twelve market places and analysed for the presence of Campylobacter. A total of 96 cloacal swabs from 20 farms were obtained and analysed for the presence of Campylobacter. Farmers were asked to answer eight questions concerning the housing of the chickens, modes of handling sick animals as well as use and knowledge of antibiotics and resistance development to antibiotics.

Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

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