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363 Uppsatser om Revenue Recognition - Sida 22 av 25
Invandrarkvinnor i Handels : Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976
Invandrade kvinnor i Handels. Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976. (Immigrant women in Handels. Conceptions of labour immigrated women in Handelsnytt 1961-1976).The primary purpose of this thesis is to analyze the written conceptions of labour immigrated women in Handelsnytt, a Swedish Trade Union magazine. The analyses of the conceptions are based on theoretical categories of class, gender and ethnicity.
En skildring av sex gymnasiekuratorers erfarenheter och arbete med elever med social fobi
The purpose of this essay was to examine six high school welfare officers' experiences and work with students suffering from social phobia and discuss the welfare officers' view on social phobia from a psychiatric, cognitive and a knowledge theory. The study consists of qualitative interviews with welfare officers from several different high schools and attempts to answer the following questions: What previous experiences do welfare officers have of students with social phobia? How do welfare officers become aware of students with symptoms of social phobia and bring forth their problems? How do welfare officers describe their social work with students suffering from social phobia?The welfare officers' experiences of students with social phobia varied but turned out to be less salient than the amount of research in the area would suggest. The theoretical knowledge also varied, as did the acquiring and use of theory. These findings were then analysed on the basis of Rosmari Eliassons thoughts on knowledge, leading to the conclusion that the interviewed welfare officers do not construct their work on praxis-knowledge.
Den Svenska Självgodheten: Hur kan CSR och den sociala dimensionen i Sverige för detaljhandeln förstås, när detaljister gör anspråk på CSR samtidigt som personalvillkoren i branschen försämras
The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.
Ökad användning av biodrivmedel i vägtransportsektorn : en styrmedelsanalys
The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010.
More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.
En fråga om kontroll - Intäktsredovisningens normgivning och utveckling
Bakgrund och problem: Externredovisningens utveckling sker till stor del på internationell nivå, där organisationerna IASB och FASB genomför ett konvergensprojekt för harmonisering mellan IFRS och US GAAP. För att undersöka vilka effekter föreslagna förändringar i intäktsredovisningen kommer att få söker arbetet svar på hur svenska IT-företag tillämpar dagens rekommendationer och hur deras externredovisning är förberedd på de förändringar som normgivarna har föreslagit.Syfte: Att identifiera vilka förändringar som IASB:s och FASB:s konvergensprojekt kan komma att innebära för intäktsredovisning hos svenska IT-företag. För att skapa en bild av utgångsläget innefattar detta att kartlägga hur svenska IT-företag tillämpar IAS 18.Avgränsningar: Arbetet behandlar de IT-företag som är noterade på NASDAQ OMX Nordics Stockholmslista enligt börsens definition av IT-företag. Den del av arbetet som behandlar de föreslagna förändringarna för intäktsredovisning utgår från utkastet Exposure Draft: Revenue from Contracts with Customers som presenterades i juni 2010.Metod: Det empiriska materialet består av en praxisundersökning av noter om intäktsredovisning i årsredovisningarna hos samtliga noterade IT-företag på NASDAQ OMX Nordics Stockholmslista, samt av kvalitativa intervjuer med fyra personer med ansvar för externredovisning på IT-företag och med två redovisningsspecialister från revisionsbyråer.Resultat och slutsatser: Årsredovisningars noter saknar ofta väsentlig information om hur redovisningen av intäkter upprättas. Svenska IT-företag anser IAS 18 vara en god normgivning för intäktsredovisning och ser begränsad nytta av principerna bakom de föreslagna förändringarna.
Dokumentationskrav vid internprissättning : En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.
NÄR MEDIABRUSET TAR ÖVER : Hur en butik kan använda sig av gerillamarknadsföring
Titel: När mediabruset tar över- Hur en butik kan använda sig av gerillamarknadsföringKurs: 2FE07E Examensarbete i företagsekonomi, Kandidatuppsats 15hp, VT2011Författare: Rebecca Einarsson, Lejla Kurtovic och Izla SeffoHandledare: Martin AmsteusExaminator: Frederic Bill Nyckelord: Gerillamarknadsföring, Generation Y, Målgruppsanalys, Attityder, Varumärke:företagsidentitet och företagsimage, Varumärkeskännedom.Syfte: Att skapa kunskap rörande hur en butik kan marknadsföra sig mot Generation Y med hjälp av gerillamarknadsföring. Metod: Studien är av kvalitativ karaktär med ett induktivt angreppssätt. Det är även en fallstudie och primärdata samlades först in genom en djupgående intervju med fallföretaget, därefter utfördes en målgruppsanalys genom en fokusgrupp samt enkät. Empiri: Det empiriska kapitlet påbörjas med en presentation av Rut m.fl. som följs av en intervju där målgruppen definierades till Generation Y. Utefter intervjun utformades en målgrupssanalys genom en fokusgrupp och enkät.Teori: De teorier som presenteras har härletts av det empiriska materialet och är relevant för de ämnen som tagits upp.
Påverkan mellan ekonomistyrningen och inköpsfunktionen : En studie av Sandvik och Scania
AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.
Med elevens ögon: resan från grundskola till särskola
Today in Sweden the concept of the greyzone students that stands between the nine-year compulsory school and special school for mentally retarded children is recognised in different studies and reports. It is not obvious for this group of students to decide which category best can comply with their needs. Should they go in nine-year compulsory school or special school for mentally retarded children? In the last years there have been alarming rapports about how the share of students in special school increases. A study shows that the greyzone students are a group that distinctly is on the increase in the special school.
Oharmoniserad familjerätt i EU : Problematik och lämpliga förändringar ur medborgarnas perspektiv
The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.
Nedskärningar eller anpassningar? Nyanlända elevers
The purpose of this study was to illustrate how cuts as a result of the economic crisis in 2008-2013 affected the newcomers' situation and the possibilities to reach the requirements for knowledge, based on the area manager, principals' and teachers' perspectives.The material we used for the study was made up of semi-structured interviews. We interviewed a psychologist, an area manager, principals and teachers. Most of the interviews were face to face and were recorded on a Dictaphone which we later transcribed and analyzed. During the process, we focused on the following aspects: acceptance and introduction support for new pupils, local opportunities and work material opportunities, school organization and employment structure, and reaction in the form of protests and demonstrations on restructuring the affected schools as a result of the cuts.The result that has emerged is that the teachers' main problem was the large increase in workload. The supervisors took no account whatsoever of protests and demonstrations organized in the affected area.
Ledarskap för motivation : En kvalitativ studie om chefers perspektiv på ledarskap för motivation
The purpose of this study is to investigate the managers? perspective on leadership in relation to the motivation of the employees by an example of a manning and recruitment agencies. This is implemented by framing of two questions; What kind of leadership can be identified by middle managers to motivate their employees? Which motivation factors are relevant to employees based on the perspective of the managers? To answer the question and identify leadership strategies and motivational factors and the relationship in between, we have conducted eight interviews with persons who hold a middle management position. Through a qualitative investigation we have been able to go into depth and had access to these managers reflections, thoughts and experiences.
Hard Decisons, Soft Laws : Exploring the authority and the political impact of soft law in international law
The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.
?Vi lever ocks? i samh?llet?. En kvalitativ studie om ungas uppfattning av deras representation i traditionella medier och hur det p?verkar deras samh?llsengagemang
Abstract
Title: ?Vi lever ocks? i samh?llet? ? En kvalitativ studie om ungas uppfattning av
deras representation i traditionella medier och hur det p?verkar deras
samh?llsengagemang
Authors: Ella Gustafsson, Elin Gustavsson och Julia Stjernberg
Level: Bachelor thesis in Journalism
Term: HT 2024
Supervisor: Bengt Johansson
Aim of thesis: The main purpose of this study is to investigate how upper secondary school
students perceive their representation in traditional news media and how they perceive that
this representation affects their civic engagement.
Theoretical framework: To answer the questions of the study we have used three different
theories. These theories are Iris Marion Young?s view of the deliberative theory of
democracy, the theory of diversity by Denis McQuail, and Axel Honneth?s theory of
recognition.
Method: The method chosen for the study was qualitative conversational interviews with
upper secondary school students from different study programs in Sweden. In the study, five
conversational interviews with a total of 16 students were conducted.
Statistikens dubbla potential: Frigörelse eller förtryck?
This essay concerns equality statistics as part of a population census. It is a kind ofstatistics that is not in action in Sweden because of data protection law for sensitivedata (Personuppgiftslagen). This kind of an enlarged census is requested frominternational institutions like the UN and the EU as a tool to combat discriminationand to keep track of human rights. In Sweden there is a prohibition against collectingsensitive data regarding for instance sexuality, disability, transgender, ethnicbackground and national minority.The essay examines arguments from minority groups in Sweden, who participated inan enquiry done by the Equality Ombudsman on a government assignment 2011. Theenquiry process was done during 2012 and resulted in the report Statistikens roll iarbetet mot diskriminering (The Role of Statistics in Combating Discrimination).The starting point of the essay is to look at equality statistics with a two foldedpotential: as liberating or oppressive for the counted.