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10143 Uppsatser om Positive Accounting Theory - Sida 36 av 677

Samhällsplanering i Sverige under 50 år : -en genomgång av tidskriften PLAN

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

Attitudes concerning conservation in two different wildlife areas in Kenya

All over the world, scientists agree that to succeed with a conservation project, it is important to have a good relationship with the local people. If they do not receive a good impression of the project, they will not be willing to collaborate and the project will probably fail. According to previous studies, there are different factors affecting attitudes to conservation, like the level of education of the participant. Many studies have shown that the higher education the people have, the more positive attitude they have to adjacent conservation areas. Economical factors are also important, it is often stated that having more money results in a better attitude.

En actionberättelse : en analys av de narrativa delarna i actiondatorspelet Halo

This essay is a narrative analyze of the computer game Halo. The purpose of the essay is to see what function the narrative elements have in a computer game of the action genre. The analyze is done with a neo-formalistic approach according to the theory of David Bordwell and Kristin Thompson. The choice of game was based on it's positive reviews mentioning the story. The essay tries to give a picture of research in the field and researchers views on narratives and computer games.

BLOD, SKATT OCH JORDEB?CKER. En j?mf?rande fallstudie om informationskapacitet i det postkoloniala Latinamerika

Tax revenue is crucial in order for states to survive. States vary a lot in terms of tax revenue however, and different explanations are frequently debated among political scientists. Recently, scholars have argued that the variations in tax revenue among European states today can largely be explained by their ability to collect information about the citizens and their belongings during the early modern period (1450-1800). States that were early in acquiring this information in so called cadasters, could use it in order to collect tax. This fiscal capacity thereafter sustained in a path dependent manner.

Räntabilitet och kapitalstruktur i svenska börsbolag: En analys av utvecklingen från 1990 till 2004

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

?Tillvaron [...] vidgar sig? : Alberte ? en Ny kvinna i genusomskapandets tid

This essay examines the Alberte triology, by the Norwegian writer Cora Sandel, from a gender/feminist perspective. Taking Yvonne Hirdman's theory about the gender system as a starting point I will show how the living conditions and the different roles of men and women are represented in the novel and how they are changing during the centuries before and after the First World War.I am particularly interested in Alberte, the main character, what attitude she takes to her position in the gender system and in what way she differs from the traditional female model. Is she a New Woman, a different ?species?, who doesn't fit into the rigid gender system? Does the New Woman have a male counterpart, and is he to be found in the novel? Does the novel give a positive vision of a future where men and women can meet as equals?.

Den kontinuerliga utmaningen : - En fallstudie av idrottsföreningars marknadskommunikation

The continual challenge? A case study of sports clubs marketingIn recent decades the mass media have come to play an increasingly important role in society and culture. The purpose of this qualitative study is to research how four nonprofit sports clubs in Umeå handle social changes such as commercialization and mediatization. To answer the study?s purpose three questions were examined.

Big Bath Accouning -En studie om förekomsten av Big Bath Accounting på OMX Stockholmsbörsens Large Cap

Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..

Frikoppling eller samordning? : En studie om avskaffandet av sambandet mellan redovisning och beskattning för K2 företag.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

Kroppsideal hos unga kvinnor i åldern 15-25 år : En kvalitativ studie av unga kvinnors syn på kroppsideal

In this essay, I have interviewed six young women about their views on body image and how their views are affected by their surroundings, massmedia and social media. Also the relationship between body image and eating disorders is relevant in this context and has a part in the study. The purpose of this study is to build an understanding of how young women relate to the body ideal that exists around them. Theoretical auxiliary tools used are George Herbert Mead's theory of the generalized other, Erving Goffman's theory of dramaturgical perspective and impression management, and Du Bois's theory of double consciousness. I have also used two scientific articles to get a deeper understanding of the subject.

Våld i parrelationer : en teoretisk analys

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Revisorsyrket i förändring

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Genus och informationsteknik ? En studie av kön/genusrelationer bland bibliotekspersonal

The purpose of this study is to examine sex/gender relations amongst staff in public libraries who have taken part in projects related to information technology. This is done through e-mail surveys and telephone interviews with staff who have participated in the development of the two library websites Mina bibliotek and Biblioteket.se regarding their experiences. The theoretical basis for the analysis is two gender theoretical perspectives with reference to technology. The first perspective is represented by Yvonne Hirdman?s theory concerning the gender system, in which women and men are kept apart and in which there is always a hierarchy where men are higher up, and Hanna Westberg-Wohlgemuth?s theory concerning sex marking of job-tasks.

Förväntningsgapet : Vad revisionsinsatsen i HQ Bank innebär för förväntningsgapet

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Konsumentens dilemma : ekologiskt eller konventionellt?

A majority of Swedish consumers have a positive attitude towards organic production and the number of organic products on the market is increasing. Despite these positive trends, there are still relatively few consumers who choose to buy organic produced products. According to statistics, only 3% of the total sales of food consist of organic products. The aim with this essay is to understand what is needed, both from the grocery store and the consumer's point of view, to increase the consumption of organic food. Information has been collected partly through questionnaire with consumers and partly through analysis of sales statistics for a selected numbers of products. Then the empirical material have been analysed in the light of a combination of the Behavioural Perspective Model (Foxell, 1997) and Kotler's Four P:s (Kotler, 2002). Consumer's willingness to buy organic products is influenced by a number of different factors. One important thing is if the grocery store offers a behaviour setting that stimulates the consumers positive attitude and facilitates their possibilities to collect new information. Furthermore, the store needs to offer a broad and well-visualised selection of organic products.

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