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10160 Uppsatser om Positive accounting theory - Sida 48 av 678
Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar
The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.
Läsningens goda kretslopp: En studie av hemmets, skolans och skolbibliotekets betydelse för barns läsning
The aim of this master thesis is to investigate and illustrate the measures that parents, teachers and school librarians can take in order to influence childrens reading, and, more importantly, how these attempts performed by the adults in the childs environment affect the reading habits of the child. The methods used include qualitative interviews, undertaken with eight students/children, their teacher and a school librarian, and an observation of a book talk in the studied class. Considering that no interviews have been executed with the parents, the results presented regarding the parents prospects of encouraging childrens reading, are therefore to be seen from the perspective of the children, and analysed as such. Three different theories have been employed in order to elucidate the results of the study; Bourdieus theory about the cultural capital transmitted from parent to child; Aidan Chambers theory on the book talk as promoting reading; and Louise Limbergs theory on the levels of the school library and its consequent prognosis of working to promote reading. The results of the study concur with Bourdieus theory, in that the childrens reading habits in most cases seem to have been affected by the amount of involvement that the parents have given to promote their reading.
Balanskravet : ? En studie över hur två kommuner med olika ekonomiska förutsättningar hanterar balanskravet
För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.
Introduktion av nyanställda inom Socialtjänsten
The aim of this study was to look at introduction for staff in a social service office and the social workers experience off the first period at a new workplace. Qualitative interviews have been used as a method of investigating how social workers look at introduction in the workplace and how social workers have experience the first period at the workplace. The empirical material have been analysed by using the theory of Human Service Organizations, street-lever bureaucracy theory and theory concerning work environment. This papers first chapter presents the methodological preferences, the second chapter the theoretical perspective and the results of the study are presented in the third chapter followed by a discussion and ending comments in chapter four. My study showed that introduction is necessary in a complex organisation and could be a way to improve the social workers situation in social service organisations..
Att som missbrukare inte vilja leva mer - om samband mellan missbruk av alkohol och droger och suicidala handlingar
The purpose of this study was to explore the connection between substance abuse and completed/attempted suicide. Central questions were who the substance abusers who commit suicidal actions were. The study also tries to find out which factors that contributes to this behaviour and why it is so common amongst substance abusers. All from the point of view of three scientist and three persons working with treatment of addicts who were interviewed. The results of these interviews were analysed on an individual level with a psychological theory.
VÄRDERING OCH REDOVISNING AV FÖRVALTNINGSFASTIGHETER I KONJUNKTURNEDGÅNG
In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.
Prevalens och genetisk karaktärisering av afrikansk svinpestvirus i vektorer och tamsvin i Uganda
African swine fever, ASF, was first described 1921, in Kenya. The virus has thereafter spread through many African countries as well as in Europe, Asia, South- and Central America. The virus is spread via three different cycles, of
which one is sylvatic and includes warthogs and soft ticks. The other two are between domestic pigs and the one most common one is caused by humans, who not always realize the seriousness of precautions. The infection manifests as
hemorrhagic fever, but can also be more or less unnoticed.
The aim of this study was to use molecular tools to detect and partly genetically characterize ASFV both in soft ticks and in serum from domestic pigs in Uganda.
Comparing viruses detected in ticks with those detected in domestic pigs I also wanted to investigate possible links between the sylvatic and domestic cycle.
Förskolepedagogers uppfattningar om leken som redskap för barns språkutveckling : en observations- och intervjustudie
The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).
Socialsekreterares upplevelser av möten med klienterSocial welfare secreteries experience of meetings with clients
The purpose with this study was to get a deeper understanding of how the social welfare secretaries experience the meeting with clients.Our main questions were how the social welfare secretaries thinks about their own way to behave in the meeting with clients, which difficulties/obstacles there can be a and which factors they think affect the meeting. What is it that makes the social welfare secretaries experience a meeting as good or less good.Theory used: ?naive theory? and ?theory of communication?. The social welfare secretaries emphasised the importance of respect and clarity in their relations with the clients. By contrast with literature, the hover between power and support was not found difficult.The goal is that the social welfare secretaries and the clients understand each other and that they reach the purpose with the meeting..
Framtidens Teater finns inte. En beskrivning av ett icke-linjärt projektarbete
This is a non-traditional examination paper written after three years of studies at Malmö University and the Kaospilot Program. It is written in Swedish and in the spring of 2009. It describes a non-linear project based on a process-orientated theory called Theory-U by Otto C. Scharmer (2009). The project aims to investigate the changing conditions of Stage Theatre and deals with non-linearity as phenomena.
Om Lettlands utveckling som destination : en jämförelse av turismindustrin under landets självständighetsperioder
Latvia has been an independent state twice, the first time during the years 1918-1940 and the second time from the year 1991 and ahead. During these two periods Latvia has been a destination for tourists. The aim of this study is to describe how Latvia as a destination has developed during the years of independence. One further aim is to compare what Latvia?s tourism industry looked like during the same periods to descry similarities and differences.
Tillgängligt - relevant - öppet : En fallstudie av Göteborgs nya stadsbibliotek
The purpose of this master thesis is to study the correlation and meaning of current ideas and practice at the public library of Gothenburg. This was done by comparing the visions and ideas expressed by the library through the library plan, with how the daily practice looks. For the theoretical framework organizational theory is used and research data was collected both from public documents and through observations. The public library of Gothenburg were chosen for the study because of it's newly renovated facilities. The idea is that these facilities make a suitable study object of the current ideas and priorities of the public Swedish library in general.The results show that the public library practice in Sweden still rests on the original public library ideas such as offering information for free and treating every user as equal.
Systematiskt kvalitetsarbete på förskolan : Hur förskollärarna uppfattar och hanterar det systematiska kvalitetsarbetet
Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.
"What's new from North Korea?" : Hur rapporterar media om den senaste utvecklingen i Koreakonflikten
This paper aims to find out how media in different countries in the same part of a continent portray the latest development in the Korean conflict. To achieve this, the articles published by two newspapers, The Japan Times and The Korea Times, in the last five months have been analysed. The theory used to analyse the published articles is the agenda setting theory. This paper has found that geography, in the sense of proximity to the conflict, do affect what stories the newspapers publish and how they portray the story..
Marknadsföring av läkemedel-Skulle internetmarknadsföring av receptbelagt läkemedel direkt till konsument understödja bättre hälsa?
This thesis aims to show the positive effects of marketing by studying whether the regulation on direct marketing to consumers of prescription drugs today prevents to consumers accurate information and better health, and how consumers relate to the possible legalization of increased marketing through controlled and information audited webpages. Methods used in this research are qualitative method, quantitative method, documents and websites studies. The thesis fulfills the purpose as it shows the potential positive effects of an expanded marketing through pre-approved websites. It also shows a demand from the consumers' side and a need for increased awareness for more empowerment over their own health.