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1632 Uppsatser om The accounting consequences - Sida 26 av 109

Spelberoende

We have written this paper about gambling problems with the purpose to give us and all of our readers a sense of understanding. With the term understanding we mean that we all know what type of activity gambling is but not a lot of us know how it feels for individuals that due to their addiction play almost every day and sometimes several times a day. By somehow trying to explain what kind of experiences people who engage in gambling feel, we hope that we somehow can increase our knowledge towards these persons and towards gambling. We are well informed that the content of our particular subject that we?ve chosen is massive and that more research needs to be done about or subject since there are no simple answers that can explain gambling behavior so easily.

A proactive health, safety & environment risk management strategy : what are the incentives?

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Ovisshet, ett begrepp att räkna med. En begreppsanlys

Abstract This Concept Analysis according to Walker & Avant (1995) studies the concept of uncertainty in the nursing context. It consists of four parts where uncertainty in general have been encircled in a semantic analysis (part one) and a qualitative content analysis consisting of an questionnaire, distributed to the staff members at one nursing and medicine institution, with an open question about the meaning of uncertainty (part two). The third part is a literature study of the nursing context to find out how uncertainty is described (part three). Part four is the actual concept analysis based on the three first parts. Uncertainty in the nursing context is an individual conscious experience witch is changeable and impressionable. It is chained together with its antecendents and consequences.

Bestyrkande av hållbarhetsredovisning : kostnad & nytta

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Att leva med urinläckage till följd av ryggmärgsskada: självkänsla och psykiskt välmående ur barns, ungdomars och föräldrars perspektiv

The aim of the study is to explore the meaning of living with urinary incontinence caused by Spina Bifida, self-esteem, psychological well-beeing and expectations on treatment of urinary incontinence in 10 children and adolescents, 9-20 years old, as well as their parents perspective. The study was conducted through semi-structured interviewes as well as self-reports about self-esteem ("I think I am"; Ouvinen-Birgerstam, 1999) and psychological well-beeing (Beck Ungdomsskalor; Beck, Beck & Jolly, 2004). To examine the parents insight in their childrens situation and well-beeing parents proxy-reports was compared to their childrens self-reports. The results showed that psychological well-beeing and self-esteem of the children and adolescents in this study was comparable to normgroups, but that there was big individual differences. The parents proxy-reports are comparable to their childrens self-reports, but vary depending on the domain beeing estimated.

Transparens inom PR-verksamhet : En studie om PR-företagens förhållanden till öppenhet

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Att bygga legitimitet i en värld av förändring : En studie av hur företag kan hantera en ny standard för intäktsredovisning

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Vad sägs om användare? Folkbibliotekens användardiskurser i tre bibliotekstidskrifter

The aim of this Master's thesis is to examine the user discourses that can be identified in the public library field. Questions posed in this study are: what discourses can be found, what characterises them, how are users categorised and what does this categorisation imply. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic. 62 articles from three library journals - Biblioteksbladet, Bibliotek i Samhälle and Ikoner are analysed through a model in four phases.

Agentbaserade motiv bakom företagsledningens nedskrivning av goodwill : en utredning av användningen av IAS 36 i svenska börsnoterade företag

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

Utvärdering av fjädrande statorfötter : Nytt koncept i vattenkraftgeneratorer

This thesis is an evaluation of a new design concept for statorfeets in Gallejaur hydro power plant. Founder of the work is Vattenfall AB Vattenkraft. During the 70- and 80´s nuclear power began to be phased in to the Swedish grid, which meant that hydropower became an important source of rules. The generators began running in so called intermittent operations instead of basic operations, which meant 300-600 start/stop per year instead of one-ten numbers start/stop per year. In order to deal with the thermal forces that arise at every start and stop suppliers began to mount so called sliding joints, which is to take advantage of these forces and maintain the stator shape.

DGPS användning på tröskor och dess olika funktioner :

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

Hälsobeteende bland sjuksköterskor och undersköterskor : En studie om oregelbundna arbetstider på Ålands hälso- och sjukvård

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

Intäktsredovisningens nya form : - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

Smärtbehandling - Sjuksköterskans inställning till ordination och dokumentation - En empirisk studie

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

Graffiti och Nolltolerans : En kvalitativ studie om graffitikulturens utveckling till följd av Stockholm stads nolltolerans

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.

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