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10383 Uppsatser om Swedish accounting standards board - Sida 49 av 693
Interaktion mellan banker och kunder via bankernas Internettjänster
The purpose of this essay is to analyse how and why culture and tradition is created and maintained within a minor student society at a Swedish university by looking at its history. The West Coast Nation student society provided the material which was subsequently analysed and three sociological perspectives were applied in order to give the study a theoretical base. In order to investigate the purpose of the society, durkheimian theories on functionalism were applied. Moreover, Bourdieu?s thoughts on social fields were used as well as Elias? theories on the established and the outsiders.
Striden om det svenska snuset : En studie av identitetskonstruktioner i den svenska rapporteringen om EU:s tobaksdirektiv
This paper examines constructions of identities in Swedish news paper articles concerning the European Unions?s Tobacco Products Directive. Using critical discourse analysis (CDA) supported by theories of discourse, semiotics and identity formation, this paper argues that constructions of a Swedish ?Us? are distinguished from a non-Swedish ?Them?. These constructions depends on categories such as use of tobacco, science, history and war, which are frequently used in the discourse to separate ?Us?, ?the good? from ?Them?, ?the bad?.
International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym
År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen. Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.
Energieffektivisering av befintlig bebyggelse med exempel från Göteborgsområdet
This thesis concerns to investigate renovations of existing buildings aiming at enabling energy efficiency, from a conservation and restoration perspective. This includes performing case studies of three projects in the Gothenburg area where renovations has been done and an analysis of directives raised by the EU and later implemented by the Swedish National Board of Housing, Building and Planning, Boverket. In addition to these, regulations enforced by the Swedish law, related to the topic, have been considered.The investigated projects in this case were the housing cooperative Välten in Brämaregården, the Solar Buildings in Järnbrott and Gårdsten as well as Katjas Gata 119 at Backa Röd. In order to measure and compare the results of these projects a comparison between the pre- and post-restoration energy consumption have been performed. To capture additional perspectives the grading system Operation Kungsörn has been applied.Regarding the comparison of energy consumption the renovation of Katjas Gata 119 was found preferable but showed in my view lacking attention to the cultural heritage of the area.
När skötaren leder läraren
The leadership within healthcare is a constantly discussed subject. The discussion today is evolving around the physicians' lack of strive towards becoming managers within healthcare organizations. Furthermore the leadership that the nurse practice when becoming manager is on the other hand not discussed. The purpose of this study is to describe important factors of the leadership the nurse practice upon physicians in a healthcare organization as well as to explain why that is. To fulfill this purpose, we have used a qualitative case study research design including a private Swedish healthcare company.
Prestanda och precision pa? en enkortsdator i ett system med realtidskrav
The report aims to investigate how well a certain type of affordable embedded single board computer can hold up against today's more expensive computers in a computer system by doing various tests on a system with the specified requirements. The system has a Raspberry Pi as the single board computer which task is to control a camera based on coordinates obtained from a server as well as capture and stream a video signal on a network.The researches were conducted to check how much network traffic a single-chip computer sent in different video formats and how much CPU utilization was required. Studies were also made to ensure the accuracy of the camera control. The researches have been experimental, where several tests have been performed and analyzed.The results show that a sufficiently good accuracy can be obtained from the camera steering unit, in which two different servos have been investigated. When the video format MJPEG and H.264 are used, the single-chip computer is able to transmit a video signal up to 1280x720 at 15 fps.
I Kölvattnet av IFRS 2: En Studie av Optioner som Incitament till VD i Svenska Börsbolag
The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..
Nedskrivningsprövning av Goodwill : - en kvantitativ studie om tilläggsinformation enligt IAS 36 punkt 134.
Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..
På spaning efter Cinelitteracitet : En granskning av filmämnet i de nyutgivna läroböckerna för Svenska Gy11
This thesis will explore how the medium of film is treated in the recently published Swedish textbooks and how these textbooks take into account the four different aspects of Cineliteracy.Cineliteracy is a theory which advocates the necessity of students' increased cinematic knowledge by presenting the four skill areas that should be included when it comes to teaching film in school. The theory implies students´ analytical skills, contextual knowledge and knowledge of the film canon as well as the development of students' skills to produce films. Cineliteracy theory finds support both within Swedish National Agency for Education and in recent Swedish research.This study includes investigation of eight new textbooks, adapted to the criteria for the new Swedish curriculum 2011. The analysis will be limited to textbooks for the course Swedish 1, since it is mandatory regardless of the orientation of the student?s education..
Biblioterapi eller personutvecklande läsning? : Stödgruppen som bokcirkel för vuxna barn till missbrukare
The aim of this Master?s Thesis is to find out whether bibliotherapy, in an unspokenform, is practiced in already existing group formations to be able to determine how practicalbibliotherapy can be seen in a Swedish context and thereby open the possibility for development.To fulfil this purpose I decided to do a case study on a nearby book reading circle for adultchildren of drug addicts. I made three qualitative interviews; two of the mentioned book readingcircle?s leaders and one participant/help leader. I used the following set of questions: What isincluded in the concept Bibliotherapy and how does that relate to practice? How has the bookreading circle examined in this case study proceeded, which methods were used and what kind ofliterature has been used and also what kind of effects did this reading circle have on itsparticipants.
Det finns en hel karta av påverkansmetoder : Gymnasieelevers påtryckningar i betygssättningsprocessen
The setting of pupils' final grades in the Swedish upper secondary school system is the responsibility of their teachers and once grades are set, they are not open to appeal. This can be compared with the British system where an external, central examination board sets the final grades based on the result of externally marked examinations (A-levels). These grades are then open to appeal if it is felt that an injustice has been made.This research paper has been an investigation into how pupils in one Swedish upper secondary school attempt to influence their teachers in the grade-setting process and how these teachers are affected by these different methods. Five teachers in total were interviewed in a qualitative case study. The study has also taken up the controversial issue of how grades, which are set individually by thousands of teachers across the country, can be deemed to be fair and equivalent.The study revealed that pupils employ many different methods when trying to influence their teachers in the grade-setting process e.g.
Hur förklarar företag i telekombranschen sina resultat i årsredovisningarna? : En studie över Phonera, Tele2 och TeliaSoneras resultatförklaringar 2001-2007
Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.
Entreprenörers levnadsstandard: en fråga om personlighet : Kvantitativ undersökning av den materiella levnadsstandarden hos egenföretagare i Sverige
Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.
Ekologisk och småskalig uppfödning av slaktkyckling och kalkon i Sverige :
In Sweden in January 2005, there is only one producer of organic broilers and
none of organic turkeys. But there are, on the other hand, a few small-scale
producers whose housing systems to some extent are similar to what is stipulated
in the organic standards. The aims of this work are to investigate what housing
systems are used by the Swedish small-scale producers of broilers and turkeys,
what main challenges they are confronted with and if there is an interest and a
possibility for a change-over to organic production.
For the first part of this work a literature study was performed with the
purpose of detecting the main health problems in conventional as well as smallscale
production. A special focus was on coccidiosis and leg weakness as those
were considered to be of particular importance.
A study was made of Swedish small-scale poultry production units. In two
groups of broilers from the same producer and in three flocks of turkeys the level
of Eimeria oocysts in faeces and litter was investigated.
Sverige, Eu och Jämställdheten : En studie av europeisering
This study is set out to examine if there is any kind of influence between the EU and Swedish gender policy. More specific the Swedish efforts within the gender policy area, especially in the area of social policy and employment, during the Swedish presidency in the Council of Ministers 2001. And also to examine the impact of Europeanization in Swedish gender policy. We have decided to delimit our study to care of elderly and children when it comes to the area of social policy. We are using a descriptive, examining qualitative method.