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368 Uppsatser om Revenue recognition - Sida 22 av 25

Viltanpassad röjning längs skogsbilvägar som en foderskapande åtgärd för älgen

The moose is a keystone species in the boreal forest ecosystem, but the dense Swedish population do cause some serious problems. From a forestry perspective, their browsing on young Scot pine (Pinus sylvestris) causes extensive losses of revenue. Adjusting the cleaning along roadsides of low trafficked forest roads can favour the production of plant species preferred by the moose. This is thought to redirect the moose´s browsing to the roadsides and thereby decrease the damages on commercial forest.The aim of this study has been to present a first evaluation of the vegetation in roadsides, one year after wildlife-adapted roadside clearing has been undertaken. In the wildlifeadapted clearing operation, the roadside was widened by removal of some trees in the forest edge whereupon a complementary clearing with a conventional chain flail was conducted.

Lokalitet, globalitet och folklighet : Hälsingegårdarna som världsarv

The aim of this essay was to investigate the effects of adopting a site to the UNESCOs World Heritage List. Thefocus laid on the example of the Decorated Farmhouses of Hälsingland, which was the most recent Swedishadoption. With the question of impact of the World Heritage List in mind, the region of Hälsingland became themain focus. The study was made with particular focus on Gästgivars, a farm located in the municipality ofBollnäs, to which the theory of social life of things was applied. The result of the World Heritage was, in the caseof Gästgivars, an increase of the cultural value and social status.This case study has shown that the impact of the nomination has not been immense, but suggests that longtermeffects can show.

Sametingets geografiska myndighet

Syftet med föreliggande rapport är att analysera samernas politiskt-geografiska aspirationer samt att relatera dessa till Sametingets nuvarande myndighet. Analysen görs utifrån formeln rap/SAI. Recognition (r), access (a) och participation (p) kräver inga geografiska arrangemang medan separation (S), autonomi (A) och independence (I) kräver geografiska avgränsningar. Vilka uttalade aspirationer framförs då av samerna i denna studie? Den slutsats som studien visar på är att samernas krav kan sammanfattas med ap/A.

Sociala Medier som kommunikationskanal för B2B-företag

The purpose of this thesis is to show what advantages and opportunities social media offer for B2B-companies (business-to-business), and how they can be used for marketing communications.We have studied how companies can use social media, for example evolving the organization, developing products/services, staying up-to-date, building relations, creating customer loyalty and engagement, building the company?s identity and image, and affecting the buying decisions. We have also studied how B2B-companies can choose media channels, set goals, and measure the results.We have carried out interviews, through phone and visits, with four chosen companies that fit our criterias: Swedish B2B-company that is successful in social media.The result of the interviews show that B2B-companies use social media for various purposes, for example networking (to create and build long term relations with other companies) and to improve the company?s image among the end customers. Most of our interviewees reach their end customers (consumers) in first place and customers (companies) in second place, since many B2B-companies do not yet use social media.Half of our respondents mention that social media should not be used for advertising and campaigns (one way communication).

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.

Motivation och drivkrafter f?r obetalt arbete i sociala medier: En studie av Lady Gaga-fankonton

The aim of this study is to investigate the motivations behind individuals running unpaid fan accounts on social media dedicated to Lady Gaga from a work science perspective. Furthermore, the study critically analyzes the boundary between voluntary engagement and potential labor exploitation. The research questions are: ?What drivers and motivations underlie individuals unpaid management of Lady Gaga fan accounts on social media?? and ?What potential negative consequences or risks may arise for individuals who manage fan accounts on social media without compensation??. The study employs a qualitative method consisting of five semi-structured interviews with fan account owners active on platforms such as TikTok, Instagram, and X.

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.

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.

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.

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.

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