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10383 Uppsatser om Swedish accounting standards board - Sida 22 av 693
Jordbruksverkets nya definition av betesmark : Effekter och reaktioner hos lantbrukarna. Intervjuundersökningar från Skåne och Örebro län.
Wooded pastures are common in the agricultural landscape in Sweden, often rich in naturaland cultural values. It is not a well confined biotope but consist of a semi-open landscapewith a complex pattern and wide variation of tree and shrub coverage. The values in thewooded pastures have been created through a long history of management.One major threat to wooded pastures is ceasing management. Yearly and intensive grazinghas been demanded for several years in order to receive economical support. At the sametime trees and bushes have often been regarded as vegetal invasion.
Is procuring qualified human capital from China a future for Sweden's wealth sustainability?
Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human capital and Swedish structure capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital:-To fill future shortage of qualified human capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human capital with western standards..
Analys av artificiella marktyper vid vatten med hjälp av GIS, Värmlands län 2007
On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).
Normeringsprocessen : En studie om lobbying kring Redovisningen av goodwill
Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.
Normeringsprocessen : En studie om lobbying kring Redovisningen av goodwill
Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.
Simulering, ett alternativ inom produktionsplanering?
Typically, when Faurecia in Torsås are planning a new assembly line, one of the steps is to build a full-scale model of the line in card board, a form of mock-up planning. Faurecia has shown interest in finding an alternative methodology. The purpose was to explore the possibility of replacing today's cardboard based mock-up planning with models in a digital simulation environment.The purpose of the thesis has been to answer some of these complex questions; What are the benefits of using a simulation tool? In what way can we use it? If we choose to use a simulation tool, in what way does it affect our way of planning an assembly line? What are the advantages and disadvantages? Are there any economical and social aspects?Our results made us realize that a digital simulation tool does not replace the card board. On the other hand simulation could be used as a complement.
"Språket är nyckeln till integration" : En studie av integrationsarbete med ensamkommande pojkar
The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.
Digitalisering av biblioteksmaterial : En kvalitativ undersökning av åtta biblioteksanställdas attitydertill digitalisering
This study aims to examine the views on digitization of eight respondents, all working at different libraryinstitutions in Sweden, and how their views are reflected in their library's digitization strategies. The poll wasconducted on the basis of Ingrid Mason's theory of information standards, their structure and sociopoliticalnature. The informantion standards are divided into three aspects, curatorial, semantic and technical, and theyaffect selection of, intellectual and physical access to the digitized material, which in the end is what constitutes the digital cultural heritage.The background to the study is that the Swedish library institutions in the current situation lacks a nationalstandard or a common strategy for the digitization of cultural heritage, while it is still implemented digitizationprojects at many library institutions. The method used is qualitative, structured interviews with open-ended questions.The study shows that one of the main motives behind the libraries' digitization projects is to make librarymaterials available in a new way, creating greater opportunities for the users to take advantage of the material.The library users are the ones who mainly control what is digitized, although aspects of preservation ismentioned. Furthermore, it appears that the respondents believe that digitization offers improved capabilities tosearch and learn more about the collections, but the actual work of image capture, the addition of metadata,presentation to users and long-term preservation is very complex.Views on what it is to be digitized, how the material should be selected and provided with metadata and howit should be presented to users is what creates the standards that libraries use when they digitize their materials,and digitization of library materials creates new conditions for new users to access and use library material.This is a two years master?s thesis in Archive, Library and Museum studies..
Revisionsutskott i svenska aktiebolag: En statistisk analys
The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.
Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar
Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.
Design comparison between HiperLAN/2 and IEEE802.11a services
This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.
?? utslussen från institution till samhälle, öppet samhälle där är det för mycket vakuum.? : En kvalitativ studie av samarbetet mellan Statens institutionsstyrelse och Socialtjänst
The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.
Verkställighetsföreskrifter, uppdragsarkeologi och konservatorer - Konservatorns integrering inom uppdragsarkeologin
To increase the quality and the cost-efficiency of contract archaeology in Sweden a revisedregulation for contract archaeology was established the 1st of January 2008. By including findstrategy as a concept with special demands in the regulation the Swedish Heritage Board is nowhoping that the conservators will be integrated earlier in the archaeological process and that theunpremeditated find accumulations will stop. This is making the competition between thearchaeological companies even harder. The questions are how the regulation have affected therole of the conservators in the field of contract archaeology today, what is affecting theintegration and the situation, and what can the different stakeholders do to make the collaborationbetween archaeologists and conservators more professional? The conservators are now hopingthat this is the change that will increase the collaboration with the archaeologists, which isimportant for the finds prosperity and the drive of information.To get an updated and generalised view of the impact of the regulation so far, phoneconversations and questionnaires were carried out with archaeologists, conservators, employees atcounty administrative boards and the Swedish Heritage Board.
Är du myndig så är du : En kvalitativ studie om insatser för ensamkommande barn.
This is a qualitative study about unaccompanied refugee?s support that they can get from Social Services and Migration Board. It?s a survey that is made in Skellefteå Kommun by interviewing four professional workers, two at the Social Services and two at the Migration Board. The questions in this study deals with the social support and how age may affect this support.
"Olikheter berikar" : En kvalitativ intervjustudie kring rektorers syn på integrationsarbete av nyanlända elever med utländskt ursprung.
In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .