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10160 Uppsatser om Positive Accounting Theory - Sida 42 av 678

Förhållningssätt till plagiat inom bildämnet

The purpose of this study is to gain insight on how art teacher?s reason about what is ?plagiarism? in the subject of art. This study focus on how different art teacher´s reason on the boundaries of plagiarism. What are the rules of duplicating an image before it is looked upon as plagiarism? The five interviewed teachers refer in its reasoning to the main curriculum and the rules of copyright; they also support the negative view of the plagiarism in the world of art. The theory of originality is a theory that deals with the vision of the originality in contemporary time.

"Hej! Det är patriarkatet. Vi äger dig. Hejdå" : En kvalitativ studie av Instagramkontot Kvinnohats gestaltning av mediekritik

A qualitative study of the Swedish Instagram account Kvinnohat´s framing of media criticism. The Instagram account Kvinnohat is an example when citizens with a feminist agenda participate in a public debate. With a critical point of view Kvinnohat approach society; which media is a part of. Social network with photo-sharing implement such as Instagram is a quite new type of social media. Instagram has quickly become a part of many peoples everyday life, especially among adolescents.

Redovisningsval : en studie om faktorer som påverkar bostadsrättsföreningars val av regelverk

I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information.

Demokrati, diktatur eller demokratur? : En kvalitativ studie av den demokratiska tillbakagången i Vitryssland

This is a study about the transition process and the consolidation of power in Belarus. In this paper the concept of "authoritarian state building and the sources of regime competitiveness in the fourth wave" is the major theory used. After giving a description of the theory?s concepts a short historical background of Belarus follows. Chapters four describes and explain the political situation in Belarus during five periods.

Resursskolan : Före detta elevers upplevelser av hemskola, särskiljande och resursskola

The purpose of this study was to investigate how former pupils in a daycareschool experienced there stay, in relation to the ordinary school. The method we used was an qualitative interview study with former pupils of a daycareschool. We have analyzed the result with help of Goffmans theory about stigma, Beckers labeling theory, Antonovskys SOC (a Sense Of Coherence) concept and Gjaerums theory of controlling. After analyzing the results we came to the conclution that the pupils where stigmatized and labeled as deviants in the ordinary school whilst in the daycareschool they got an enhanced SOC and a feeling of control. Due to the daycareschool?s work with these pupils they no longer sees as stigmatized and labeled..

Samtal om texter för ökad läsförståelse : Introduktion av boksamtal i en F-3 skola

This study covers reading comprehension and the introduction of the "Tell me" approach as proposed by Chambers (1993) to a group of teachers in a Swedish F-3 school. Five teachers got to use the method for three weeks and were interviewed before and after the experiment to analyze their current ways of working and reactions to using the method in everyday tutoring. The result from the first interview showed that all of the participants had been using methods to improve the children?s reading comprehension prior to the study, but no one had tried the "Tell me" approach. After trying the method throughout the test period, all of the participants were positive about the methodology and showed an interest in continuing the use of it.

Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Två vägar till samma mål: Kontrasterna av Richard Holbrookes och Carl Bildts medlingssätt och strategier i Bosnien

This study focuses on international mediation and mediation theory. The aim of the study is to bring into light, a critique on already exsisting mediation theory and the need to oversimplify generalisations and results. This study focuses on a comparison between Richard Holbrooke and Carl Bildt, and their roles? as mediators during the war in Bosnia and Hercegovina 1995. I have deliberatly chosen two very different actors on the same case, to show that traditional belif on why the war ended is oversimplyfied and wrong.This study uses Curran, Sebenius and Watkins paper on mediation as a template in defining how to use the criterias for analyzing a mediator.

Fackförbunden och livslångt lärande : Kritisk analys av livslångt lärande ur ett fackligt perspektiv

Lifelong learning (LLL), a concept dating back to the 1920s, is much used both by the OECD, UNESCO and the EU. But while intergovernmental think-tanks and supranational organisations often use the term in a positive sense, many (not least scholars) are critical of the term. The critique either deals with the lack of a universal definition, that the implicit responsibility for LLL has shifted onto the individual, or that the meaning of the term has shifted from a humanistic one linked to the personal development and a better society to a neoliberal one that involves growth, competition, globalisation and human capital theory. This study is based on interviews with nine trade union representatives on their understandings of lifelong learning. The results showed that while LLL was positively viewed by most, there was virtually no communication vis-à-vis members on the topic, most trade unions have no policy regarding LLL, and responses from representatives were sometimes self-conflicting..

Redovisningsval : en studie om faktorer som påverkar valet och dess konsekvenser

I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information.

Ryskt luftmaktsanvändande i Georgien 2008 ? ett fall av Warden?

The Russian-Georgian war of 2008 drastically changed Europe´s and Sweden´s political climate.Russiashowed that it is capable of successfully completing complex campaigns including ground, naval and air assets. However, not much has been said about the theoretical framework and doctrine of the Russian military of today. Even less has been researched about Russian use of air power and applied air theory. Are air power assets still considered primarily as support of ground offensives or has the theoretical framework changed?John A.

?Det enda sa?kra a?r att vi inte kommer att fo?lja planen? : En kvalitativ studie av tilla?mpningen av kriskommunikationsteorier fo?r att skydda anseendet

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

"Ya know, I don't mind being labeled a crackhead." : En semiotisk analys av hur tv-spelet Grand Theft Auto V skildrar hudfärg, klass och kön

The purpose of this thesis is to examine the representation of race, social class and gender in the 2013 video game Grand Theft Auto V. Postcolonial theory, including terms such as cultural hegemony, whiteness and Michel Foucaults definition of power, has served as the basis for the analysis. The postcolonial theory has been combined with class theory and gender theory for an intersectional analysis. Semiotic analysis has been used as the method in the thesis, and a total of nine story missions ? three for each protagonist in the game ? have constituted the material.

Hedgefonder : En empirisk studie om olika hedgefondstrategier och deras påverkan på avkastning

Investment in hedge funds is a relatively new phenomenon for investors compared with other forms of savings. In recent years, the interest has increased among investors in investing their money in hedge funds, given the protection against declines in the market they are aiming for. Their main purpose is to generate a high return at a low risk regardless of market trends. This they can achieve by having fewer restrictions that offer more flexible investment strategies and freer investment opportunities.The purpose of this paper is to identify how the selected hedge fund strategies have performed during the recent economic downturn. We also want to clarify the claim that hedge funds exhibit a positive absolute return regardless of what the market is performing.In order to answer the purpose of the essay and its problems, we have used a quantitative method with a deductive approach in the processing of data.

IFRS 8 - Förändring i segmentrapportering

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

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