Sökresultat:
10160 Uppsatser om Positive accounting theory - Sida 50 av 678
What's Law Got to Do With It? - EG-domstolens (o)beroende utifrån ett principal-agent perspektiv
The purposes of this thesis is study the European Court of Justice from a non legal perspective and investigate the courts possibility to advance its own preferred goals rather that of the member states in cases of non-compliance. Drawing on general principal-agent theory I construct a model from which I derive certain hypothesis mainly about under what circumstances we should expect the Court to be more sensitive to member states preferences and under what circumstances we should expect the Court to be less sensitive. These hypotheses are then tested empirically against all cases of non-compliance initiated by the European Commission against member states between 1953-2000. The results from the study are rather positive. The most important result is that when the threat of sanctions against the Court increases so does the Courts sensitiveness to member states preferences and when it decreases so does the Courts sensitiveness..
Det permanenta mätfelet: En studie i förändringen av det permanenta mätfelet
This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..
Sk?l f?r forntiden: En studie om mj?dets resa fr?n j?rn?lderns ritualer till vikingatida varum?rken
This bachelor thesis aims to analyse archaeological finds related to mead during the Late Iron Age in southern Scandinavia. Five central places from the Iron Age are compared to five historical texts, that in some way connects to either the central places or to the use of mead. This will be done by using action theory. The action theory focuses on what kind of actions humans have done to create social and cultural purposes. Since the last part of the Late Iron Age, the Viking Age, is getting more popular due to movies, games and tv-shows it is also relevant to study how modern-day mead represents the Viking Age through its marketing.
Animal Assisted Therapy : ett team i behandling och terapi av barn och unga
The main purpose of this examination paper has been to do a review of recent scientific and evaluated studies performed on children 0-15 years of age, treated with an animal as an assistant to the therapist/professional. The key term is Animal Assisted Therapy (AAT). Our focus has been to describe in what fields these kinds of studies have been performed, what the results are and how effective they have been. As a supplement to our study we have performed 8 short telephone interviews with professionals in the same field of occupation corresponding to the studies we have summarized. Our results concerning the studies show that there has been a positive outcome in the treatment of children and adolescents and AAT.
Den stolte bilbyggaren : En studie om lönearbetets betydelse för delaktighet och identitet
The purpose of this study is to find, understand and discuss the experiences of former employees at SAAB, and present how this can be understood according to my core theoretical concepts, which are participation and identity. The questions asked in the study are based on how the labor is described, characterized and what comes forth as valuable, which is compared to absence of labor work.First, labor is described in an historical and social context, and at the same time related to the core theoretical concept. Second, the methodology chapter is presented, which mainly consists of 11 observations and 10 interviews. Third, the chapter regarding former theory leads to an analysis model, which is used on the empirical material of the study.The result shows that labor work at SAAB primarily is described as important for socializing, security and the possibility to be independent. The tasks at SAAB are described as backbreaking and monotonous, while the lack of labor work influences the physical and mental wellbeing.
Mediets Brödraskap : Manlig homosocial kultur i Playboy
Men?s magazines is a form of media that has been present and popular among men for decades and even centuries. In the beginning of 1990 the popularity for men?s magazines boosted as the new ideal man was presented. The new lad represented a new masculinity that was more honest about its ideals and point of views.
"Det finns ingen tydlighet i exakt vad vi ska göra..." : Skolkuratorers erfarenheter av samverkan med andra professioner inom elevhälsan
The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.
Restaurering av våtmarker; Inventering av vadare och andfåglar vid Norra Lingenäset
The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.
Kommunikations- besluts- och informationsflöden i byggprocessen
Construction projects are organized in different shapes and disturbances in the information flow in these processes can lead to problems, such as delays and/or a lower quality. Therefore, a well-functioning interaction between actors and a well thought out-communication at an early stage is of crucial importance. The main question is "How does the communication of decision and information flow in the building process and what barriers and opportunities can be observed?". This diploma work has been written with guidance from Bjerking AB and to answer this question, a collection of empirical data conducted via semi-structured interviews.
Beroende i leverantörsrelationer : En studie om IT-outsourcing och organisationers storleksmässiga betydelse
This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..
?Arbetet handlar faktiskt om mer än att bara stämpla ut böcker och vara trevlig.? Arbetsuppgifter på svenska folkbibliotek 1990-2000 ur ett kritiskt diskursanalytiskt perspektiv
The aim of this Master?s thesis is to examine the profession of librarianship by studying tasks in Swedish public libraries. The method is a textual analysis of articles inspired by the critical discourse analysis of Norman Fairclough. The theory applied consists of the profession theory of Andrew Abbott and the gender theory of Yvonne Hirdman. The questions raised are: how do librarians speak about their tasks, which discourses can be constructed and how can profession theory and gender theory explain the result.
Hälsoutbildningens påverkan på psykologiska resurser hos chefer och anställda
This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.
Hur kan bra bli ännu bättre? : Hur lärare jobbar med att leda och motivera högpresterande elever.
The purpose of this paper was to investigate how teachers work to lead and motivate high-performing students, and how these students were defined. The method used was qualitative, more specifically an interview, which was then analyzed with a thematic analysis. Six teachers participated in the survey, and what emerged was that high-performing students were often ambitious, structured and social students. High performing students were also characterized by the fact that they needed challenges, attention and positive feedback on their performances, otherwise they ran a risk of not performing. Structure was also important for the teachers themselves, that they had a goal when teaching and a way of achieving that goal.
?Women will never fight in the UFC? : En kvalitativ inneha?llsanalys av kvinnlig MMA?s framsta?llning i media
?Never!? That was the answer UFC President Dana White gave when asked when women would be seen in the UFC. Two years later the first fight between two women took place and now there?s more than 50 female competitors in the UFC - an organisation that earlier was reserved only for men.?Women will never fight in the UFC? ? A qualitative content analysis of the depiction of women?s MMA in media is a study which focuses on how women?s MMA and Ronda Rousey as an individual athlete are portrayed in american internet based MMA media, with a gender research perspective. This study also investigates how the introduction of the first women?s division in the UFC might have affected the depiction women?s MMA in media.The theoretical framework consists of gender theory concepts such as gender performativity, the man as norm, sports and masculinity.
Genus och förskola i bilderboken : En analys av hur förskola eller förskoleklass och pedagoger framställs i sex bilderböcker
The aim of this essay is to analyze six picture books from a gender perspective. Research and investigations shows that children's literature has a big influence on how young children understand norms and values related to gender identity. It is written in the Swedish curriculum for the non-compulsory school system that the pre-school should counteract traditional gender roles.In this essay, six picture books with stories that take place in a pre-school or a pre-school class are being analyzed. Two of them, according to their market strategy, challenges established gender norms. I have investigated if there are any differences between how the educator as a character and the pre-school are portrayed where a girl contra a boy has the leading role.