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10160 Uppsatser om Positive accounting theory - Sida 49 av 678

Det etiska klimatets påverkan på revisorers val av förhållningssätt till sina klienter

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Individers agerande vid investerings- och avyttringsbeslut i aktier - en analys av regret theorys giltighet

Resultaten av vår undersökning visar på att vi generellt sett inte kan säga om individuella investerare agerar enligt regret theory eller inte. En del resultat tyder dock på att vissa effekter inom teorin är applicerbar på individuella investerare. Vi kan urskilja trender som tyder på att individen beter sig på ett visst sett och resonerat kring varför han beter sig så. Individen föredrar alltid det säkra alternativet om förluster eller stora vinster står på spel. Om skillnaden i säkerhet är väldigt liten försummar han den.

BARA FÖR ATT PLOCKA POÄNG? : ? En studie kring konsumenters syn på Max marknadsföring av sitt CSR-arbete

This study investigates how consumer attitudes toward a company are affected by the company?s Corporate Social Responsibility work and their marketing efforts thereof. The Swedish fast food chain ?Max? provides the empirical setting. The theoretical framework for the study is based on Vanhamme and Grobben?s (2009) model regarding CSR?s effect on a company?s reputation, which is connected to perceptions? effect on attitude based on Fishbein and Ajzen?s (1975) theory.

Inkomstfördelning och ekonomisk utveckling -en studie av forna sovjetstater

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.

Inkomstfördelning och ekonomisk utveckling -en studie av forna sovjetstater

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.

Effektiv ekonomistyrning inom den offentliga sjukvården - en studie av Habiliterings- och rehabiliteringskliniken på Blekingesjukhuset

The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model. Results: Througt systematic and target-concentrated management and through cooperated factors, with stress on a leadership that is both professional, visionary and un-combined, and there the staff´s is seen as a important resource, and there it is a clear strategy and objective to keep the cost of the activity within assigned budgetframe, has a public field of action, as the clinic of hab./rehab.

Funktionshinder barriär eller genväg till biblioteket? En fallstudie om rörelsehindrades och synskadades biblioteksanvändning

The aim of this Masters thesis is to, from a users perspective, investigate which factors affect the library use for six persons with disabilities or visual handicaps. My method has been a case study and the methods applied are interviews and observation. As a theoretical framework I use Tom Wilsons theories and models about information behaviour and transform them to a model about library use. Answers are sought to the following questions: - What does the library use look like for six persons with disabilities or visually handicaps? - How do they experience the library in their own municipality? - Which factors affect the disabled persons library use and experience of the library? All interviewees showed a very positive attitude towards the library and the majority of them visited the library regularly or received audio books by mail.

Att leva med bröstcancer. En litteraturstudie om kvinnors syn på bröstcancer och uppfattning om det sociala stödet

This study describes how the women lived with breast cancer. The purpose with this study was to describe the womens' view on the disease and the understanding they hade on the social support they were depended on. The method was a study of literature with article reviews according to Polit et al., 2001. As theoretical frame of reference we choose Carnevalis model, Everyday life -Functional state of health. The result showed that the following four groups were formed: Support, positive and negative support off nursing staff and significant others.

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.

Politiska mord- en rättfärdig strategi i kriget mot terrorismen?

After the 9/11 attack the United States declared war against terrorism, which launched a conflict between indefinable transnational networks and states. In this war it became clear that the strategies used in traditional wars between states were not sufficient. New strategies have been discussed, but without any concrete results.In this thesis assassinations of terrorist leaders ordered by states is being presented as a possible strategy in the war against terrorism. Assassinations have been used in all times to shift political power but is today not morally accepted. This thesis aims to show that when used under the premisses of the just war theory, the strategy can be equally morally justified as any traditional war.

Att se på kommunikationsproblem ur Heifetz' Adaptive Leadership Theory

Som ett verktyg för organisationer att möta en alltmer komplex omvärld och komplexa problem har Ronald A. Heifetz (1994) utvecklat Adaptive Leadership Theory. Syftet med föreliggande studie var att undersöka om Adaptive Leadership Theory kunde användas för att få en förståelse för varför kommunikationsproblem återkommer. Frågeställningen var; Kan det undersökta företagets återkommande kommunikationsproblem förklaras, utifrån Heifetz? (1994) teori, med att medarbetarna har identifierat och hanterat dem felaktigt? Data samlades in genom kvalitativa intervjuer på en svensk arbetsplats och analyserades enligt en induktiv tematisk analys.

Det går som tåget : Organisationers kommunikativa krisutmaningar

Purpose: The purpose of this study is to examine different organizations' views on their communicative crisis work. The study will analyze organizations' crisis prevention efforts, its views on the crisis of accountability in relation to stakeholders and to work for a crisis to be elucidated. In order to delineate the study focuses the investigation on various train organizations. Then the concept of crisis is something that circulated widely in the train sector in recent years.Theory: This examination has chosen to use the theory Situational Crisis Communication Theory. It is an empirically tested theory of a collection of different strategies.

Lekterapi på sjukhus : En kvalitativ studie av lekterapeuters syn på lekens betydelse för barn i sjukhusmiljö

The purpose of my study is to examine how the Hospital Play Specialists looks at the importance of play for children in the hospitalenvironment. The thesis is based on qualitative research interviews. This means that respondents followed an interview guide with questions. These questions I compiled in advance. The main theme in the interviews has been the characteristics and importance of play.

Markägare i Stockholms län och deras inställning till biodiversitet och skydd av mark :

This report investigates what attitude private forest owners in the County of Stockholm, Sweden have towards biodiversity landconservation. Private landowners were asked to answer a questionnaire containing questions about there property and there attitude towards biodiversity. The results show that private landowners attitude towards biodiversity is affected by, amongst other things, the size of their property; a larger property have a more negative owner than a smaller property. A landowner that lives on his property has a more negative attitude towards biodiversity than a landowner that?s not living on his property.

Interkulturell samlevnadsundervisning? : En textanalytisk undersökning av två läromaterial inom sex- och samlevnadsområdet.

This paper is intending to examine the intercultural aspects of two teaching aids used in Swedish schools today. How does the material take the students prerequisite in consideration? Is every student included in the material in order with the standpoint and laws in the Swedish school system? And if they are not, who is the outsider in this occasion? With intercultural pedagogy lies the idea that everyone is unique and that teachers has an opportunity to develop and make student grow mentally. Intercultural endeavor is to learn to accept our differences and see them as assets instead. The theory?s used in this paper in mostly the postcolonial theory with its dividing between "us" and "the others"..

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