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4379 Uppsatser om Small and medium sized auditing and accounting practices - Sida 31 av 292
Om obstetrik och osteologi. Paleodemografiska perspektiv p? graviditet, f?rlossning och obstetrisk v?rd under svensk medeltid och tidigmodern tid
This essay examines possible maternal deaths in paleodemographic analyses and grave material by comparing three cemeteries: Nya L?d?se, Helgeandsholmen and V?sterhus. By comparing mortality patterns and burial practices, the aim is to investigate possible signs of obstetric care during medieval and early modern Sweden. The results show a higher death rate for adult women in all three burial places, indicating possible maternal deaths. Fetuses and small children were found in all cemeteries and potential evidence of medical knowledge were found in Nya L?d?se.
Företagsförvärvs inverkan på den kortsiktiga avkastningen : En eventstudie om kursutvecklingen vid offentliggörandet av ett förvärv
Purpose: The main objective of this study is to research whether an announcement of an acquisition generates positive/negative abnormal short-term return towards the buying company?s shareholders. The secondary purpose is to research whether any differences could be due to selected factors: firm size and industry.Method: The study is quantitative in nature where the research aims at the stock price movement around the announcement of an acquisition. The sample size includes 30 companies between the years 2000-2010. The abnormal return is investigated by an Event Study.Conclusion: Our study shows that the publication gives a positive abnormal return in comparison to the respective sector indexes.
Organisationellt köpbeteende för SME vid köp av molntjänster: Tre fallstudier av kunder till Dialect AB
Denna fallstudie syftar till att undersöka och förstå hur det organisationella köpbeteendet för små och medelstora företag vid köp av molntjänster kan karaktäriseras. Molntjänster är ett område som vuxit snabbt det senaste decenniet i samband med att säljande organisationer börjat inse värdet i att komplettera sina redan existerande fysiska produkter med mer lönsamma tjänster. Affärsmodellen för molntjänsteföretag riktar sig mot små och medelstora företag för att ge företagen tillgång till komplexa och dyra mjukvaror genom att hyra dessa månadsvis. Då forskningen kring organisationellt köpbeteende hade sin storhetstid för över 50 år sedan finns det ett tydligt gap mellan detta område och ny teknologi som ständigt utvecklas.Med stöd av redan existerande teoretiska modeller har författarna samlat in, sammanställt och analyserat empiri från företag som under de senaste 12 månaderna genomgått en inköpsprocess för att få tillgång till en eller flera molntjänster. Empirin har samlats in genom tre semi-strukturerade intervjuer med små och medelstora kunder (SME) till Dialect AB.
Vad är rättvisande bild?"Man har väl liksom en helhetskänsla"
Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.
Goodwill : En studie av företags transparens i redovisningen av koncerngoodwill
Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.
Vilka faktorer har betydelse för ett företags beslut att underkasta sig revision?
Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so.
Klippmakarna på YouTube : En uppsats om författarskap i nyare media
En uppsats som reder ut vad en författare är och vilken roll denne intar i ett nytt medium som YouTube. Genom att undersöka forskning om författarens roll i äldre media och analyser av tre olika författarroller på YouTube utreder den här uppsatsen hur rollen ser ut i ett nyare media. Här analyseras en tydligt enskild uppladdare på YouTube, klipp skapade och uppladdade av ett produktionsbolag och ett fenomen där olika uppladdare använder samma ursprungsmaterial för att skapa nya kreationer.Både litteratur och filmforskningen har överlag fokuserat på den enskilda författarrollen men den här uppsatsen påvisar dock att kollektivt författarskap blir tydligare i ett medium som YouTube..
Talent Management. En studie av det praktiska arbetet med Talent Management i fem företag
Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.
Den självskattade hälsan hos anställda på industriföretag, i relation till användandet av hälsofrämjande förmåner.
This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.
Mötesplatser i små tätorter : funktion och gestaltning
This bachelor thesis in Landscape Architecture is about the planning and design of public spaces in small towns in Sweden. My opinion is that the small towns often are overlooked and my determination is to see if that is right.
The purpose with this thesis in Landscape Architecture, with focus on a durable society is to find the central public places in small towns and evaluate their function. This thesis has a focus on good design of central public spaces, designed for the inhabitants of the small towns.
A small town, which is the focus of this thesis, is defined to have 200-2000 inhabitants. The small towns, which often are built around industries or the railway, have since the nineteen seventies a problem with people leaving them for the cities in the urbanization. Currently there is also the opposite trend with people moving out from the cities, but to live on the country side, not in the small towns.
Konvergenskultur ? en medieteoretisk studie : En beskrivning av mediekulturens samtida tillstånd, utifrån populärkulturella och meningsskapande praktiker och dess ramverk knutna till nutida dramaserier
Drawing from the theoretical foundations of the ?critical theory? of the Frankfurt School and the media ethnographic ?cultural studies? approach of the british Birmingham School, this study attempts to sketch out a media theoretical overview of the contemporary state of media culture. Using the term convergence culture as the foundation, this study offers a theoretical background to the two contemporary streams that are the significant and distinct tendencies of convergence culture: intermedial convergence, its contemporary state and historical tendencies that can be traced back using the past media theoretical approach of the Frankfurt School, and cultural convergence, its contemporary state and historical tendencies, which lineage in a media theoretical context can be traced back to the british ethographic ?cultural studies? field. Using contemporary drama serials to identify and pinpoint these two stream, this study shows how intermedial convergence expresses itself today through media conglomeration in terms of branding, product placement and marketing as the result of the ?completed? convergence between screen culture and popular music as the current defining state of commodity culture.
Myror i brallan. -Hur gör lärare? : En enkätstudie bland verksamma lärare inom Stockholms län
Syftet är att undersöka hur lärare arbetar för att skapa en fungerande klassrumsmiljö för elever med koncentrationssvårigheter som går i normalstor klass, samt att undersöka hur skolor organiserar stödet för dessa elever. Dessutom vill vi undersöka vad lärare anser om inkluderande undervisning av elever med koncentrationssvårigheter i normalstor klass. Syftet är även att undersöka hur lärare värderar sina förmågor att kunskapsmässigt kunna stimulera dessa elever. Undersökningen är baserad på en enkätstudie som har genomförts i två kommuner inom Stockholms län. Av de 100 enkäter som skickades ut till lärare fick vi 63 respondenter.
Konkurrens för mindre revisionsbyråer : En kvalitativ studie av möjliga konkurrensstrategier och hur kommande förändringar påverkar konkurrensen på revisionsmarknaden
Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market Subject: Auditing Tutor: Margareta Paulsson Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market. Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.
?? livet var bråddjupt och det kittlade?: En studie om unga kvinnors läspraktiker vid 1900-talets mitt
The object of this master thesis is to study the reading practices offive women as they themselves remember them from theirchildhood and youth in the middle of the 20th century. The study inparticular targets the respondents? reading in relation to the normsfor girls? and young women?s reading at the time. The thesis takesas its starting point the presentation of the respondents´ readingmemories, based on motifs, preferences and experiences. Equallyimportant is the presentation of the relationship between thesememories and the social discourse their reading practices were partof.
Arbetet inom skolan för att förebygga mobbning
My purpose in this work was to find out how staff in a middle sized school uses its local Equal treatment plan in its work against bullying. But also to see how the use of a standardized anti-bullying program works to prevent bullying. I have interviewed the principal, teachers, and what we in Sweden call a ?fritidspedagog? and the members of the anti-bullying team to get answers to my questions. The conclusion of this study is that the school follow and work according to what the Equal treatment plan states, both in terms of prevention, as in working with actual bullying cases. The school has also followed the National School Agency's recommendations on what should be the local Equality plan, but also to follow up and revise it each year. The interview shows that the staff at the school placed great emphasis on talking and discussing with students about how to behave towards each other, they also brought up things that happened at one time and talked about this. The staffs were very committed to work towards the prevention of bullying and the same was true with the school's headmaster.