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7891 Uppsatser om Strategic management accounting - Sida 56 av 527
Skolsköterskors upplevelser av arbetet med tonåringars stress : Ett viktigt arbete med ett växande problem
Background: Stress is a contributing factor to the increase in mental illness among teenagers. The school nurses are obliged to work promotive to prevent ill health in teenagers. The psychosocial part takes more of school nurses? time while other school health duties increases.Purpose: To highlight the school nurses? experience of teenagers stress and the work to help them deal with it.Method: A qualitative study with semi-structured questions. A strategic sample was used and eight nurses participated.
IFRS 8 - Förändring i segmentrapportering
Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.
Private equity företagens styrning av sina portföljbolag.: Två fallstudier av relationen mellan private equity företag och portföljbolag.
The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.
Företagsbibliotek i förvandling : företagsbibliotekens tjänster i informationsåldern
A company library can only exist if it contributes to a positive result for the company. As endusers are beginning to perform searches on the Internet and have access to databases and electronic documents via their desktops it becomes important for company librarians to thoroughly think through what services should be offered to the users so that the library still contributes to the company s profit. The aim of this dissertation was to try to define the services that the company library offers its users having in mind the changes that have taken place concerning the availability of information. I also wanted to explore whether the librarians had the necessary competence to perform the services offered. Six information specialists were interviewed to give their view on the services their libraries offered.
ISO 9001 : En fallstudie om hur de ständiga förbättringarna, som är införda i företagets verksamhetssystem, är anpassade efter medarbetarna
MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.
Lunds centrumhandel - Attraktionsfaktorer
En undersökning där vi försökt definiera en eller flera faktorer som är kritiska för Lunds centrumhandel. Intervjuer med ett flertal nyckelpersoner samt en omfattande enkätundersökning har genomförts..
Hur ser skolkuratorer och skolsköterskor på självskadebeteende hos högstadieelever? : En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.
Revisionens betydelse i småföretag
Genom personliga intervjuer med revisorer, småföretagare, banktjänstemän och en redovisningskonsult har vi undersökt vad revision och revisorer har för betydelse för småföretag..
Det systematiska kvalitetsledningssystemet i praktiken : - En studie om implementering av det systematiska kvalitetsledningssystemet inom hemvårdsförvaltningen i Halmstad kommun
AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad. BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..
Frihetens regim : Nyliberal subjektivering hos Foucault
This paper focuses on the role freedom plays in Michel Foucault?s analyze of liberal and particularely neoliberal governmentalities. From his perspective, neoliberalism operates through the strategic production of entrepreneural subjectivity and distribution of self-governing. Here autonomy is central for governing, which raises questions about what freedom can mean at all in Foucault, and how resistance can be possible. Through Foucault?s thinking on liberal freedom, we can gain a better understanding of his philosophy on subjectivation and resistance..
Utvecklingen för e-auktioner inom fordonsindustrin
Syfte: Syftet med denna uppsats är att analysera utvecklingen av användandet av elektroniska business-to-business auktioner, utifrån ett kundperspektiv i fordonsbranschen. Metod: Denna uppsats präglas av den kvalitativa metoden, för att därigenom ge en ökad förståelse kring utvecklingen av användandet av e-auktioner. Inledningsvis har en litteraturstudie genomförts, varpå intervjuer med representanter för företag i fordonsbranschen gjorts. Slutsatser: Som utgångspunkt har vi valt uppskattningen att e-auktioner skall motsvara 25 procent av den elektroniska B2B-handeln i fordonsindustrin 2002. Det råder en övertygelse om att en betydande missräkning gjorts.
Avfallshantering på byggarbetsplatser : Potential för en miljöeffektiv avfallshantering
This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention Reuse Recycling Energy recoveryLandfill The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.
ISO 14001Miljörevisionsprogram för SAS Tech.
The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.
Livslångt lärande : Från möjlighet till självklarhet
Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.
Styrningen av den svenska förskolan
In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.