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10143 Uppsatser om Positive Accounting Theory - Sida 26 av 677
Motgångens möjligheter : en studie av ungdomars upplevelse av häktessituationen
The purpose of this study is to look into how detained swedish juveniles, in the ages between 15 an 20, experience time in custody. The primary questions are; To what exctent do juveniles understand their situation? To what exctent can juveniles handle their situation? Do the juveniles find meaning in their situation and if so, what aspects of the detention is considered meaningful? The study is based on seven qualitative interviews with young men detained at a youth custody ward at Kronobergshäktet in Stockholm. The theory used to analyze the interview results is Antonovskys theory of sence of coherence (SOC). A salient feature in the young mens experiences was that all of them had the ability to regard some of the aspects of the detention as meaningful.
En guide till det goda livet? Om gymnasieungdomars syn på religion och religiösa människor
The aim of this essay is to investigate the attitudes towards religion and religious people held by a group of Swedish high school students. The main questions are; what causes these attitudes andhow do they shape the students? encounter with religion and religious people and in what way could religious education help the students problematize these attitudes?The method used is a quantitative method using a questionnaire, with a Likert scale, posing different questions about religion as such, world religion and religious people. The theoretical basis, in order to discuss the result of the questionnaire, is a gender theory and the theory of social psychology.The result of the study confirms earlier studies of youths both in Sweden and Western Europe. The result shows that there is a certain degree of negative attitudes towards religion, most of all againstIslam.
Informativiteten kring finansiella instrument : En studie om hur informativt företag framställer sina instrument i årsredovisningen
The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.
Det kommer aldrig att bli som förr, men det går att leva : En religionspykologisk och kulturell analys av copingstrategier hos drabbade av tsunamikatastrofen i Thailand 2004.
The aim of this paper is to examine the experience of two Swedish women who survived the tsunami catastrophe in Thailand 2004. Through their biographies, Sävstam and Ernsth-Ohlsson have revealed their experiences, before, during and after the tsunami catastrophe. Coping theory is used to explain how they cope with the consequences of the tsunami catastrophe, and how culture affects the coping process. Pargament´s (1997) theories in coping are used to examine this paper. Pargament argues that the coping process is influenced by the culture context of the individual.
"Evolutionen är ett syfte" : en studie av elevers världsbilder angående evolutionsteorin
In this thesis swedish students? worldsviews, in relation to the theory of evolution, were studied. Thirty students from two different schools and cities took part in the survey and four students were later chosen for interviews. The results showed that there are many different types of students and categories in this matter. The study also showed that for some religious students, accepting the theory of evolution was not difficult thus showing that religious students can both believe in God and in the theory of evolution..
Hur ska vi komma vidare? : frågor rörande neolitiseringen i Sydskandinavien
This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.
Finansiell teori i praktiken : En studie om finansiell teori och dess förmåga att förklara skuldsättningsgraden i små börsnoterade bolag
I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..
IMPLEMENTERING AV HÄLSOBOKSLUT : en studie om hur fyra fallföretag hanterat hindrande faktorer
Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..
Årstafruns dagbok1793-1839 : Nöjen, sevärdheter och resor
The purpose of the study is to investigate into professional knowledge of the bilingual teachers, compared to monolingual, and what benefits they give to pre-school. Qualitative method was used to get an understanding of informant´s perspective on bilingual teachers. The informants believe that bilingual teachers are able to understand all the children. A bilingual teacher can make the children feel secure. If one has a positive attitude toward bilingualism, the bilingual children also show a positive attitude that in turn contributes to learning and development of the language..
Miljonprogrammets omfattande upprustningsbehov : Vem tar räkningen?
The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.
Jag & min framtid : En kvalitativ studie om HVB-hemplacerade ungdomars syn på sig själva och sin framtid.
Studies have shown that young people in residential care homes tend to be low achievers in school and are at high risk of entering adulthood with a low level of education. This group has also shown tendency to adverse psychosocial outcomes. The aim with this study is to reach an understanding of how teenagers and young adults view themselves and their future, what ambitions they have in life and how they see their opportunities to realize their goals. The study is based on a qualitative method and was conducted with semi structured personal interviews with five youngsters 15-21 years old in two different residential care homes. The theoretical viewpoints have been based on E.H Erikson?s theory about identity as well as the theory about resilience.The result of this study indicates that the persons we have interviewed have expressed difficulties in describing themselves.
?Antingen f?r man sitta ensam och vara nykter och drogfri, och det ?r ju ingen som orkar det ?ver tid. Eller s? f?r vi skapa sammanhang d?r man kan g?ra p? ett annat s?tt? - En kvalitativ intervjustudie om socialsekreterares erfarenheter av sociala n?tver
This study examines the opinions of social workers regarding the social networks of people with a substance addiction. The intention was to get a more nuanced understanding of what characterizes a positive or negative social network, as well as which functions different types of social networks serve. Data were collected through qualitative interviews with seven social
workers. More specifically the social workers were oriented towards working for social services with clients that struggle with substance abuse. The empirical material has been analyzed with a thematic analysis.
Intern kontroll och riskhantering
The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.
Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2
I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.
Revisionspliktens avskaffande : En obefogad oro?
Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.