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1632 Uppsatser om The accounting consequences - Sida 15 av 109

Läkemedlet Oxazepam påverkar abborryngel : Exponering under embryonalutvecklingen ger effekter på tillväxt, överlevnad och beteende

Pharmaceuticals are environmental pollutants that are a major threat to aquatic ecosystems and very little is known about their ecological consequences. In this study growth, survival and behaviour (sociability, activity and boldness) of perch fry (Perca fluviatilis) were examined in order to study the possible effects of exposure to a benzodiazepine anxiolytic drug, Oxazepam, during embryonic development. The study tested following hypotheses: (1) perch growth is affected positively by exposure during embryonic development; (2) early perch survival is affected positively by exposure during embryonic development; and (3) boldness and activity increases while sociability decreases in perch fry exposed during embryonic development. Embryos of naturally spawned perch were exposed to water with two different concentrations of Oxazepam. The embryos were exposed during different parts (24-hour periods) of the embryonic development, because embryos may be more vulnerable at certain times during embryonic development and/or because the exposure at different times can produce different effects.

Patienters upplevelser av att leva med stroke - en litteraturstudie

Background: Living with stroke not only means coping with physical limitations, but a stroke also leads to other losses, which in various ways may change an individual?s life. A nurse can play a significant role in regards to consequences in the ordinary day of life for patients with stroke. Aim: The aim of this literature study was to describe patients? experiences living with stroke.

Goodwill Accounting : Analyserat utifrån olika teoretiska perspektiv

Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.

Är politiska tjänstemän välförankrade partirepresentanter?

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

Språk och minne ? hinder eller verktyg? : En studie om pedagogers förhållningssätt till elever med språkstörning i lärandesituationer, med fokus på arbetsminne

The purpose of this study is to generate knowledge about how teachers relate to students with language impairment in learning situations, with particular focus on working memory. The questions are: What kind of knowledge do teachers have regarding language impairment and working memory?, What experience do teachers have regarding lack of working memory abilities among students with language impairment and which consequences do the teachers believe such defects may have for the students? and How can teachers create a learning environment that reduces the working memory demand for students with language impairment? A review of the field shows that there are gaps to fill regarding students with language impairment and working memory. Language impairment has so far been neglected by researchers and within the public debate. How working memory capacity affects the students has only recently begun to receive attention in school and research.

Säkerhetsklassificering av dammar : En kartläggning av system i Sverige, Norge, Finland, Schweiz, Kanada och USA

In a comparing survey this thesis investigatesclassification systems for dams in Sweden, Norway,Finland, Switzerland, Canada and USA. Theinvestigation is aiming at an understanding of howpotential consequences of a dam failure are takeninto account when classifying dams. Furthermore,the significance of the classification, regarding therequirements on the dam owner and surveillanceauthorities concerning dam safety is considered andreviewed. The thesis is pointing out similarities anddifferences in the line of dam safety.The survey of dam safety is firstly based upon legalrequirements in the different countries andsecondly on guidelines regarding dam safety. Damowners generally are ultimately responsible for thesafety of their dam, and often have their ownroutines regarding how this safety is to be achieved.In this thesis, however, the legal requirements aremainly focused upon.The investigation has resulted in an outlining ofeight areas, where the classification systems in thevarious countries have been compared.

IMPLEMENTERING AV HÄLSOBOKSLUT : en studie om hur fyra fallföretag hanterat hindrande faktorer

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

Intern kontroll och riskhantering

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

Se mig - så lär jag för livet. En studie om skolans dubbla uppdrag

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

Klimathotet i din tidning : En studie av klimathotets framställning i dagspress och kvällspress

The purpose of this study was to examine the threats from climate change coverage in the media. The climate threats start to appear more frequently in the media and because of that it is important to examine what the media conveys to the viewers and readers since it may effect how people act when it comes to climate threats. In this study newspaper has been examined, more specifically daily press and evening press. The papers chosen was Aftonbladet and Expressen, which represented evening press, and Dagens Nyheter represented daily press.The method applied was both a quantitative and qualitative text analysis. With the quantitative method variables were formed and tested against the material.

Upplysningar om risker och osäkerhetsfaktorer

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

Varför granskar ni mig? : En kvalitativ studie om användningen av Facebook i rekryteringprocessen.

This study focuses on the motives that recruiters can or may have within companies, organizations and authorities of using Facebook as a complement in the investigation of potential work-candidates. The study also explores the consequences that could occur regarding the boundaries of private and public spheres when recruiters are researching Facebook-pages of potential work-candidates.The results were collected by qualitative interviews with eight different recruiters from a wide range of businesses in Kalmar.By applying a framework of already identified uses and gratifications, we discovered six different motives of why recuriters would use Facebook as a complement while recruiting work-candidates. The motives are; security, guidance and advice, convenience utility, surveillance, curiosity and economic motives. We also discovered that the following consequences of researching Facebook-pages of potential workcandidates are that candidates are restricted in the possibilities of acting private on their Facebook-pages and that candidates have zero control of their published materials since recruiters sets the limits of what can be thought of as private and as public..

Projektverksamhetens"early-warner"- en jämförande studie om projektcontrollerns funktion

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

Modebloggarnas dolda budskap?

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

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