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10143 Uppsatser om Positive Accounting Theory - Sida 31 av 677
Lean Productions påverkan på ekonomistyrningen : En fallstudie inom Gnutti Powertrain AB
Examensarbete, civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, ekonomistyrning, 4FE03E, VT 2013Titel: Lean Productions påverkan på ekonomistyrningen - En fallstudie inom Gnutti Powertrain ABBakgrund: Allt mer konkurrensutsatta marknader har inneburit att företag sökt nya sätt att utveckla och effektivisera sina verksamheter. Detta har resulterat i att många företag valt att införa produktionsstrategin Lean Production. Flera forskare har påvisat att den traditionella ekonomistyrningen inte är anpassad till och lämplig för företag som använder produktionsstrategin Lean Production. Detta har inneburit att den traditionella ekonomistyrningen måste förändras och utvecklas för att kunna stödja de förändringar som den nya produktionsstrategin ger upphov till. Därmed blev det intressant att studera ett enskilt fallföretag för att identifiera om och hur detta företag har förändrat sin ekonomistyrning till följd av användandet av Lean Production. Syfte: Syftet med denna studie är att utifrån det enskilda fallet Gnutti Powertrain AB bidra med en förståelse för hur ekonomistyrningens utformning och användning påverkas av användandet av den avancerade produktionsstrategin Lean Production.
Att tänka om angående personligt riktad reklam i en kluttrig miljö
Previous research does not show a clear picture of the perception of personalized advertising as studies give different results - there are both positive and negative aspects. The purpose of this study is to improve the knowledge and understanding of the impact of personalized advertising in the new Internet era. The aim is to answer whether personalized advertising has more positive than negative effects on Facebook or if marketers today should rethink regarding this issue. An experiment with three advertisements was defined where one ad was with no personal targeted content and the other two included personally targeted content. These ads were analysed with the theories word of mouth, information overload and psychological ownership to see if interesting results could be found regarding ad attitude, click intention and purchase intention as well as to investigate if the attitude to Facebook could have an impact on the results.
Pudelns kärna : Vad det innebär att "göra en pudel" ur ett kommunikativt perspektiv
In this essay I want to investigate how the poodle strategy affects a person?s credibility when he or she uses it. The poodle strategy is a strategy, which someone uses when he or she is scrutinized by the media. It?s primary purpose is to suppress further media coverage but it is also a strategy for defending oneself and hence rescuing one?s reputation either as a private person or as an official.The essay?s research questions are:How has the strategy been applied for defensive purposes and what are the results?To which extent can the Stasis theory and Benoit?s theory on Apologia be connected to the strategy?Does the strategy affect the user?s credibility?To answer these questions four cases from the political sphere in Sweden where persons have been said to have ?done a poodle? have been analyzed.
Mångfald i planering : Uppsala stadskärna, en mångfald av människor och verksamheter?
AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.
Vilka attityder unga män och kvinnor på gym har till dopning och kosttillskott : En enkätundersökning i Gästrikland
The aim of this study was to investigate which attitudes young men and women at gym have to doping and supplements in Gästrikland. Method: This study is based on a cross sectional study design where a quantitative approach was used by 60 questionnaires which were distributed at different gyms in Gästrikland. Result: It was found that the majority had a relative negative attitude to doping, those who used supplements had a slightly more positive attitude to some of the statements compared with those who did not use supplements. Overall, the results showed a positive attitude to supplements. Compared with previous studies, it was found in the study that a smaller proportion didn?t agree that it is up to each one to use doping substances.
?Att inte vara ensam?: Tonårsflickors vägledning i fyra moderna ungdomsromaner ? en textanalys.
The aim of this Master?s thesis is to examine if the realistic youth novels of today can provide support and inspiration for its readers with the purpose of dealing with own difficulties. I have examined four Swedish novels from 2006 and studied in what way and from whom the young fictive women get advice and support. In the background section of the essay I have made studies of how it is to be a young woman in modern society. It also covers a historical perspective of the modern youth novel and presents studies based upon reading and reader-response theory of young people.
Styrelserekrytering : Vad påverkar valet av nya styrelseledamöter
Background and problem:Theory and literature in the field of board recruitment are limited. The theory and literature that existed focused primarily on the recruitment of senior management and CEO. It was identified that no one had examined the factors that influence the recruitment of board members. The underlying factors might cause the board recruitment is not done from a purely efficiency perspective and therefore it is of interest to be examined.Purpose:The purpose of this thesis is to examine and give an insight into the underlying factors affecting the choice of new directors in large Swedish companies.Method:The thesis has had a deductive approach and been based on existing theory and literature to explain the factors that affect board recruitment. The study was quantitative and the sample consisted of all the major Swedish listed companies.Results and conclusions:The survey indicated that board members ethnicity and number of other board assignments were factors that influenced the board recruitment.
Könsförvirring : En narrativ studie av normbrytande genus i barndomen
This essay deals with non-normative gender expressions during childhood. I?m using narrative theory and methods to analyze autobiographical narratives. My questions are:What strategies does the non-normative person use to deal with his otherness?Using the methodological analysis tool ?turning point?, where are the turning points in the narratives? Are their any common turning points in the various narratives?Where is the responsibility placed in the narratives for that someone does not fit in by the adults/ staff at the school/kindergarten- on the non-normative person or at the surroundings?The experiences are interpreted through theories and concepts from queer theory and gender theory.
Olika kön - olika bedömningar? : En kvalitativ studie baserad på socialarbetares bedömningar kring ett enskilt fall
This qualitative study aims to highlight if there are any gender difference in social workers reasoning about a particular case. To achieve a deeper understanding we had to explain and understand our respondent?s answers, primarily from a gender perspective, but also from a power perspective. Our questions were: how does social worker reasoning about a particular case? How can we understand the social workers answer from a gender- and power perspective? The method consisted of a construct case and of semi-structured interviews.
LSD - Hallucination eller flödeseffektiv innovation
Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.
IAS 40 : Verkligt värde -vs- Anskaffningsvärde
1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.
"Man tar på sig sin riddarrustning...": en kvalitativ studie av socialarbetares upplevelse och hantering av rädsla i yrkesutövningen och hur det påverkar arbetet
The purpose of this article is to examine how social workers may experience fear in their profession, how they and their organizations handle the fear and how the fear may affect their practice. To obtain the purpose, in-depth interviews were carried out with seven social workers from the southeastern part of Sweden. The experiences of fear were many and are summarized in four categories. Fear of treats and violence, fear of the responsibility in complicated situations and without optimal solution, fear of being regarded and judged as worthless and fear of being scrutinized with the risk of being stigmatized. Five strategies were identified to handle the fear: Safety strategies (e.g.
Ukraina: Realismens återkomst? : En kvalitativ textanalys om hur fred och säkerhet bör skapas i Europa utifrån teorierna realism och liberalism
Ukraine shares a long history with Russia. In the early 21th century, Ukrainians wanted a freer Ukraine. Therefore the orange revolution started in 2004 by the Ukrainians and had a positive outcome. The situation later became worse because of the economic crisis in 2008 and a corrupt president. The pro-western politician Petro Poroshenko was elected to become president in 2014.
Flerpartslogistik med fokus på rutter, fyllnadsgrad och miljö
The globalization has increased the trade between different places and countries. Products are now available from all over the world, but this requires transports that have consequences in the environment as well as the economy. New professions are creates that do formality, organize, administrate and implement other businesses transports. Their operations are between the business and customer and they are called logistics companies. The purpose of this report was to study third-party logistics and why more and more companies use this logistics services.
Kostnadskalkylering som stöd för Lean-produktion En fallstudie på Isaberg Rapid AB
Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.