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10143 Uppsatser om Positive accounting theory - Sida 19 av 677

Nätdroger - Utmaningar för myndigheter, enskilt och inom ramen för samverkan

The aim of this study was to examine how the new established phenomenon of ?Internet drugs? causes challenges to organizations, both individually and in relation to collaboration. The study is based on qualitative semi-structured interviews with representatives from three organizations - one youth police unit, one medical addiction centre and four units working within social services. The theoretical approach that was used is theory about human service organizations, theory about collaboration and new institutional organizational theory. A conclusion is that the current drug classification is problematic and mainly challenging for the organizations that focus on prevention work and early interventions.

Krigets diskurs och vägar till (positiv) fred: En idé- och diskursanalys av Belfastavtalet och Annanplanen med diskursiv konflikttransformation som normativ utgångspunkt

Protracted social conflicts, as those in Cyprus and Northern Ireland, are based on deep rooted perceptions of identity and definitions of "the other". According to the theory of discursive conflict transformation, war is primarily a social phenomenon, which is legitimated by a discourse of identity defined in terms of exclusionist boundaries and structural ideas of the social relations in society. In order to develop positive peace, the discourse of violence has to be challenged and the discursive structures that enable war have to transform into a counterdiscourse of inclusion and individuality. For the purpose of making a critical peace analysis, I have, with the assistance of established conflict theories, analysed the basic ideas behind the the Annan Plan and the Belfast Agreement and thus been able to interpret to what extent they may foster positive peace. I argue, that in order to provide basic needs on a group basis, power sharing arrangement, based on ethnicity or religion, exacerbates division rather than ameliorating it.

"Som syskon, fast ändå inte" : En studie av familjehemsföräldrars egna barns erfarenheter

The aim of this study has been to create an understanding for the situation of an often forgotten group in foster care, the carers? own children. Our main focus has been the experience this group has of foster care, their experience of participation in caring for the foster children and their possible need of support and help. Our chosen method has been qualitative interviews with six adult children of foster carers, two men and four women. The theory used in this study has been Sense of Coherence.Our interviewees gave mainly a positive description of being part of a foster family even though they could give examples of difficult situation and of loss.

Har analytikernas roll på aktiemarknaden blivit mindre relevant: En studie av analytikernas påverkan på aktiers avkastning

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Revisionens betydelse vid kreditprövning : Påverkan ur kreditgivares perspektiv.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Den gyllene medelvägen: en diskussion kring unga invandrares erfarenheter av mötet mellan ursprunglig och svensk kultur och hur detta har påverkat valet av identitet

The purpose of this study was to discuss young immigrant's experiences of the meeting between their original culture and swedish culture. In this discussion certain emphasis is laid on the formation of identity. In a more specific manner the aim was to find out which underlying circumstances contributed to the individuals choice in considering him- or herself as swedish or not and what these circumstances depended on.The empirical material of this study consists of five lifestories based on the methodological study of narrative. I have analyzed the material with help from Anthony Giddens' theory of structuration with starting point in the conception of ontological safety. I identified four different themes that frequently recured in each lifestory: identity in migration- and integrationsprocesses, the open doors of globalization, "swedish" identity and belonging in two cultures.

Drömmen om att segra över marknaden : En jämförelsestudie mellan aktierekommendationer och insidertransaktioner som portföljstrategi

The purpose of this paper is to compare two different portfolio strategies consisting of insider transactions and stock recommendations and examine whether they posses any information advantage.  The portfolios are balanced once every three-, six- and twelve- months in the period of 2007-2009. Our results show a pattern for these investment strategies. The portfolio consisting of insider transactions generates a positive return in equity in a negative market environment and the opposite reaction in a positive environment. The result for the portfolio consisting of stock recommendations show a positive return of equity in positive environment and the opposite effect in negative environment. The pattern that has been observed can be classified as an anomaly.

Terapiskolan för barn med psykosociala problem : En uppföljning på Liljanskolan om vad barnens vårdnadshavare tycker om barnens utveckling Södertörns högskola

A study by Gulistan Kavak has been done about the therapy school, Liljanschool. The school handles children between the ages seven and twelve who suffer from psychosocial problems. These psychosocial problems may be the children?s? experiences of psychological trauma, attachment-difficulties and anxiety. Therapists, teachers, educators and medical professionals work at Liljanschool. The purpose of this thesis is to see how parents see their children?s? development at the school from there very first day until there last. Three questions have been formulated: How do parents of the children understand the development of the therapy that Liljanschool contributes with? How do the parents think that the school situation has been for their children? Do the school staff´s views and the parent´s views differ regarding cooperation between staff, parents and children?I have done a qualitative study.  In-depth interviews were conducted with the staff of the school and the children?s parents. The results show that the majority of respondents were positive about the school. The analysis shows that through the extension-theory, the children and parents have developed together.

Massmedias makt i bolagsstyrningen : Om och hur massmedial publicitet påverkar bolagsstyrningen

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

Familjen är den enda vägen tillbaka hem. : En kvalitativ studie om personalens syn på familjens delaktighet i behandling av ungdomar.

ÖREBRO UNIVERSITYDepartment of Behavioural, Social and Legal SciencesProgram of social workSocial Work CC-essay in Social Work, 15 creditsAutumn term 2013The family is the only way back home? A qualitative study on staff?s view on family involvement in the treatment of adolescentsAuthors: Cakici, Nahrin and Claesson, SandraAbstractThe aim of this study is to investigate how the staff at residential treatment centers works to involve the family and the social network in youth?s treatment and how they experience that the involvement affects the young person. The aim is also to study the difficulties the staff experience in their work to involve the family and the social network. In this study, staff from two residential treatment centers in Sweden participated. The study is conducted based in on qualitative method in which four semi-structured telephone interviews and one group interview have been conducted.

Projektredovisningssystem : En utvärdering av TimeEase hos SABO AB

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.

Drivkrafterna bakom hållbarhetsredovisning : En undersökning bland Dalarnas kommuner

SammanfattningBakgrund: I och med Gro Harlem Bruntlands rapport "Our common future", som skrevs i mitten av åttiotalet, fick hållbarhetsfrågan ett uppsving och trots att det nu har gått mer än 25 år är ämnet fortfarande högaktuellt. Det finns ett stort behov av att göra samhället hållbart och det är av allmänt intresse att vi åstadkommer förändringar. Här har företagen och den offentliga sektorn en viktig roll och hållbarhetsredovisningen är ett verktyg att nå detta mål.Problem: I Sveriges kommuner är det idag väldigt stor variation på hur och om man hållbarhetsredovisar. Enligt FAR, branschorganisationen för revisorer och rådgivare, är kvaliteten på rapporterna dessutom långt ifrån tillfredsställande. Att upprätta hållbarhetsredovisning är inte lätt eftersom rapporten ska sammanställa ett flertal olika dimensioner.

Let´s talk about sex: en studie av patienters uppfattning av samtal i samband med testning/smittspårning för sexuellt överförda infektioner med fokus på sexualitet

The aim of this study is to examine the patient's understanding of the counselling while testing for an STI. The method was an inquiry directed to patients at two receptions, where tests for STI are made, and on the Internet for patients who made a test within the last year. The study involves 95 participants, 39 answered the inquiry directly after the test. The main results show that most participants are positive to talk about their sexuality and sexual strategies with the personnel, irrespective of who takes the initiative to the counselling. Women are yet more negative then men to talk about their sexuality, even if the test is made voluntarily by the woman.

Adam Smith och den problematiska värdeteorin

Adam Smith?s economic theory is often subject to criticism, in which it is claimed to be inherently inconsistent. Recently, criticism from well-known scholars has arisen claiming Smith should be characterized a labor value theorist anticipating Karl Marx. This study seeks to analyze whether such criticism is legitimate. Firstly, the economic theory of Smith is discussed in terms of consistency, and secondly, a number of typical and main points of the critique, from the most influential of his contemporary critics, are lifted up and analyzed.

Utomhuspedagogik : En undersökning om pedagogers inställning till utomhuspedagogik i förskolan

This is a study where the purpose was to investigate whether preschool teachers have a positive or negative attitude to outdoor education. Their view of outdoors education is also treated. The methods used were questionnaires and semi-structured interviews. The survey was sent to all preschool teachers in three municipalities and on a social network. The interviews were conducted at a preschool, which had a form of outdoor profile.

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