Sök:

Sökresultat:

10857 Uppsatser om Resistance to management accounting change - Sida 15 av 724

Påverkar FRII svenska insamlingsorganisationer?

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Agil Systemutveckling : En studie av kravhantering och beställarroll i agila angreppsätt

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

An image-based method for identification of new inhibitors of Signal Transducer Activator of Transcription 1

Background: Chemotherapy and radiation resistance are major causes of failure in cancer treatment. The response to treatment in cancer cells depends on several mechanisms and pathways such as Janus kinases-signal transducers and activators of transcription JAK/STAT pathway. STAT1 was the first described transcription factor in the STAT family. STAT1 is activated by stimulation of signaling proteins such as type II interferon (IFN- ?) and the activated STAT1 translocates from cytoplasm to nucleus.

Vägen mot Lean Accounting : En mogen stig?

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Att lyckas med en kvalitetsförändring : En fallstudie på OCS i Borås

Change is a natural state for both people and institutions, but as the surrounding world moves faster it becomes important to quickly be able to adjust to new conditions. Customers? force of negotiation increases as the global competition grows. One factor that becomes more vital to customers is the amount of quality standard a company can offer them. Several factors are essential if a work of change will be considered a successful investment, where the change can be perceived in both a positive and negative way for an employee.

Tradition eller Förnyelse? - En fallstudie av det politiska förändringsarbetet i Bromölla kommun

In 2003 the deciding political council in Bromölla municipality requested that an overhaul on the committee and public administration structure should be conducted. In the report Bromölla was characterized as a traditional organization with a low degree of change. This case study will examine why the organization previously has been reluctant to change its structure and why they are willing to do so now. In the pursuit of this objective I conducted document studies, interviews and observations. I have used theories on, institutional change and organizational culture to enlighten this.My findings shows that the traditionalists within the organization has greatly affected this reluctance towards change, in the deciding council 39 % of the representatives are 60 years or older.

Tradition eller Förnyelse? En fallstudie av det politiska förändringsarbetet i Bromölla kommun

In 2003 the deciding political council in Bromölla municipality requested that an overhaul on the committee and public administration structure should be conducted. In the report Bromölla was characterized as a traditional organization with a low degree of change. This case study will examine why the organization previously has been reluctant to change its structure and why they are willing to do so now. In the pursuit of this objective I conducted document studies, interviews and observations. I have used theories on, institutional change and organizational culture to enlighten this.My findings shows that the traditionalists within the organization has greatly affected this reluctance towards change, in the deciding council 39 % of the representatives are 60 years or older.

Avsättningars värderelevans

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Besvär! : Om motståndet hos två tvångssammanslagna kommuner i samband med kommunblocksreformen

The purpose of this essay is to investigate why the two Swedish municipalities of Frykerud and Östmark were the only municipalities in Värmland that were forcibly merged by the state during the ?Municipality block reform? of 1971, and whether local identities played a role in the resistance against this reform.     The study is designed as a comparative case study and builds on both history and political science to analyze the topic from a broader perspective. Based on the research situation three theoretical theses have been formulated, the durability of which will be tested in the analysis part of the essay.    The study notes that Frykeruds resistance against the ?Municipality block reform? started when the reform prevented a planned retirement home construction in the municipality. In the analytical part of the essay, the author discusses how the discontent can be interpreted as symptomatic of bourgeois centralization resistance, as well as being due to the fact that traditional, local self-government as a political subject was perceived as threatened.

Kvinnokroppen som diskursivt slagfält: avvikande visuella representationer av genus i Pussy Riots musikvideor.

In this paper I will examine the five Pussy Riot music videos that the group has published online on their official You Tube website. I will examine them through a ?gender lens? looking at their visual representations of gender vis-à-vis the hegemonic gender discourse in Russia. In addition I will examine their potential effects and if/how these visual representations can be understood as resistance.In my study I will take on a constructionist approach and the main theories being used to understand and analyze the Pussy Riot music videos are discourse- and representational theory including deconstruction, performativity and the social construction of gender as well as ?in-between? and deviant representations.

Värdering av lager i lantbruk : Går det att värdera ett växande lager?

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Risk och krishantering : bevarandepolitik och normaliseringsproduktion

In this essay, Risk and crisis management Conservation policy and normalization production, I discuss how societies, communities and individuals are responsible for the handling of catastrophes and crises. Risk and vulnerability analyzes are parts of modern risk and crisis management. The purpose of these analyzes is to prepare people and organizations for any crises. For managing this it is necessary to comprehend, be able to change mindset in creating concrete tasks and inform others.The purpose of this essay is to analyze modern risk and crisis management by studying empirical material, such as interviews, observations and literature. My aim is to combine these materials and study how they cooperate.One of the findings in this essay is that risk and vulnerability analyzes are of great complexity. These analyzes require a discussion in order to identify the development of the society's crisis management system, as well as the continued support of the individuals that have a responsibility for preventing and preparing their organizations..

Om vikten av kvalitet. En studie av förändring i svensk hälso- och sjukvård.

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

Ledningens skådespel: Hur tolkar aktieanalytiker bolagsledningars framföranden?

There has been an increase in the importance and amount of information concerning publicly traded stocks in recent years. When analyzing and valuing stocks finding new ways of collecting information has therefore increased in importance. This thesis aims to explore how meetings with management can impact the stock valuation done by the security analysts. Furthermore the case study examines what kind of information analysts can receive by interpreting management at these meetings. This case study of ten Swedish security analysts show that the analyst?s stock valuation is directly or indirectly affected by the meetings.

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.

<- Föregående sida 15 Nästa sida ->