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10160 Uppsatser om Positive accounting theory - Sida 46 av 678

Det emotionella valet - ett alternativ och komplement till rationaliteten

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

Folkbiblioteks image på Facebook : Undersökning av fyra folkbiblioteks imageskapande och mottagande på Facebook

This essay was to investigate what self-image public libraries convey on Facebook and what image is received by the users, along with comparison of those. It was investigated if the received image corresponded with the users? previous image of public libraries. The method used was interviews with the Facebook administrators and surveys with the users. The theoretical framework was Kotler?s model for image creation.The research is mainly American and shows Facebook as an accepted marketing tool for libraries among students, but as not taken seriously by the library staff.

Det var en gång... : En kvalitativ studie om pedagogers uppfattning om användandet av sagor i förskoleverksamheten

The purpose of this study is to find out how teachers work with fairytales in preschools raising several questions;How would the teachers describe the literary environment at the preschools? What does theory say about the literary environment?What type of fairytales do the teachers perceive that they work with? How does theory describe these fairytales?What is the underlying purpose for teachers working with fairytales? What purposes are described in theory?My study is based on qualitative interviews conducted with three teachers working in preschool in a small town. The study is based on hermeneutic theory.  I have also used other theory to complete the study.         The teachers all see the possibility of using storytelling as a means to developing the children´ s vocabulary. Some of the teachers also use books and stories as a way of indirectly addressing ongoing personal problems.                                                                                                      The results of my study show that fairytales can be a valuable tool for personal development for children. Working with fairytales could be crucial to how children develop their curiosity and desire to learn and manage ongoing traumas in their lives.

Gamification av digitalt lärande : En studie av attityder om spelelement i lärplattformar

Society today is characterized by the transforming effect IT has had, the majority of the activities we perform on a daily basis involves one way or another digital technology. One area which has not yet seen the positive effects of IT is education. Despite the progress of technology, the school education has barely changed since it first saw the light of day. Our goal with this study is to investigate the possibility of implementing Gamification elements in educational environments and examine whether it could increase our young students learning motivation. We believe that this kind of implementation will have a positive effect for these young people since they have been interacting with games since they were small and are familiar with the driving force of a reward system.With this study we want to examine the opportunities and challenges that Gamification implementation brings out in a learning environment and therefore encourage and motivate our young ones to study even harder..

Mer djur i socialt arbete? : socionomers röster

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

Agentkostnader, ägande och utdelningar : en studie om sambandet mellan ägandet och utdelningar i Sverige

Background: Theoretical, it?s been questioned why dividends exists in companies based upon the fact that there is a separation between ownership and control. According to the agency theoretical perception, dividends is used as a manner to unify the interest of this separation, which in turn lower the agency cost, and increase the efficiency of companies.Purpose: The aim of this master thesis is to scrutinize and analyse the association between Swedish firms? owner structure and owner types and their inclination to dividend.Method: We attack the problem with a hypothetical-deductive research method by using the existence of a universal theory, the agency theory. From our theoretical framework we propose a set of hypotheses.

?Klicka? ?Gilla? ?Dela? En studie om användares uppfattningar, attityder samt beteende till anpassade annonser i nyhetsflödet på Facebook

This thesis is a study of Facebook users? beliefs attitudes and behaviour towards personalised adverts on the site, using Wang & Suns theory about the relationship between beliefs and attitude toward online advertising (ATOA) and the connection between attitude and behaviour. The result, based on qualitative research and interviews, will introduce a deeper understanding and interpretation of users? beliefs, attitudes and behaviour toward personalised adverts. The result showed that people perceive the site?s personal adverts as intrusive and interfering with their personal space and the purpose of the site.

A screening for Schmallenberg Virus among sheep and goats in Tanzania

Schmallenberg virus (SBV) is a novel arthropod-borne orthobunyavirus emerging in Europe in 2011 to 2012. Acute SBV infection causes diarrhoea, fever and reduced milk production in dairy cattle, but it is mainly the reproductive disorders (abortions, malformed foetuses and stillborn animals) in ruminants that have caused substantial economical losses. The prevalence of the virus outside of Europe is poorly investigated. SBV or SBV-like antibodies were detected in Mozambique in 2013, which raised interest for a similar study in Tanzania. In this study in Tanzania, blood samples were collected from 478 sheep and goats from 39 herds in 15 different villages in three districts, covering areas in the north, south and east of Tanzania. The epidemiology of the virus was investigated by tracing antibodies by ELISA and mapping of the virus by PCR was started.

Målgruppens betydelse för feedbackeffekten: En studie om hur en riktad varumärkesutvidgning påverkar feedbackeffekten i ett EMVs olika målgrupper

THE ROLE OF TARGET GROUPS IN FEEDBACK EFFECTSBrand extension is one of the most commonly used brand strategies since it reduces some of the risks involved in introducing a completely new brand. There are, however, several challenges associated with brand extensions. One of these challenges is the impact of a new brand extension on the parent brand image, which is known as feedback effect. Feedback effects are the changes in parent brand associations that are caused by a new brand extension, these effects can be both negative and positive. Several previous studies have investigated feedback effects and the antecedents of these effects.

Att gestalta en mördare : En studie om mediernas gestaltning av Thomas Quick

Media has a big actuating power over the public opinion. The image of reality that media choose to reproduce will affect the recipient view of reality. The case about Thomas Quick and its associated news coverage has been used as an example to illustrate the problematization regarding media imag-es and media framing attempt. The purpose of this essay was to illuminate how daily and evening newspapers works with various framing methods.The theoretical framework for this essay will discuss the media framing theory and its ramification attribute framing theory. This laid the foundation for the research question.

Lokal näringspolitik som nationell angelägenhet : - en teoriprövande studie av implementeringsproblemet i en näringspolitisk kontext

This study aims at contributing to the studies of political implementation. The theory of implementation claims that local implementation that meets the demands of national policies is close to none existing. By examining the implementation of industrial policy in two Swedish municipalities that differs in location, prosperity and political believes I am putting the theory to the test. If the test were to show that the implementation is rather well executed in these two cases, where the risk of failure is great, the questions about whether the theory is valid or not will rise.By interviewing the two local government employees in charge of the work with industrial policy, and studying their strategic documents I got my answers. This by looking at their work but also their attitudes towards the national policy in terms of understanding the policy, being able to work with it, and wanting to work with it.

A Study of the Sales Process of ERP Systems: Wasteful Management or Managing the Wasteful?

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

Bibliotek, Finkultur och TV-spel : En diskursanalys av debatten kring TV-spel och bibliotek

This bachelor´s thesis analyzes the debate in a number of Swedish media regarding the introduction of video games as a new medium in the public libraries. The theory and method used is discourse analysis. Three questions were asked: how the introduction of video games as a new media in libraries is discussed, how is it motivated and in what way the authors of the articles analyzed are speaking about new media and the mission of the library. The selected articles were divided into four themes and the analysis resulted in the identification of two main discourses, one which is positive to the introduction and integration of new media in the libraries? collections, and one which has a more negative approach and uses quality and culture as an argument. The conclusion is that video games are a medium so widely used that librarians have to decide whether or not they want to include it in the libraries? collections, and by deciding this they reveal their attitude towards the mission and purpose of the public library..

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.

"Rätt man på rätt plats" - men hur väljer man rätt?

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

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