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1632 Uppsatser om The accounting consequences - Sida 35 av 109
System Monitor : Ett felsökningssystem för Paperline
When an error occurs in an IT system that is vital for the production of a major industry, the consequences can be great. To quickly identify and correct errors is important as a stop in a system can lead to a break in production, which is costly for the industry. Our task in this thesis has been to develop a system for ÅF that facilitates the debugging process of the system Paperline. The system's target audience is ÅF-call personnel that provides support for Paperline 24 hours a day if something goes wrong. The system consists of a Windows service, a database and a web application and is developed mainly with the techniques C#.NET, MVC 5, Google Charts, Javascript, HTML, CSS, and Entity Framework.
Ändringen av artikel 7 i OECD:s modellavtal : En komparativ studie
States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.
Hållbara transporter : Överföring från väg till järnväg
Road transports stand for a great part of Sweden?s total CO2-emissions. Transports are expected to increase over the coming years, and with those the emissions. A greater environmental awareness leads to increased demands for environmentally friendly transport. The aim of this thesis is to study the consequences of changing transportation modes from road to railway.
Alliansformation - relationen mellan Israel och USA
The special relationship between Israel and the US has been subject to questioning, and good many theories have tried to explain why it is so strong. The most common explanation is rooted in the school of realism, where strategy and national interest decide who one's ally is. This essay aspires to examine another possible reason for allianceformation; identity. Several books, which make for the theoretical backbone of this study, have been written on the subject of sharing beliefs, identifying with others and the consequences of this. The question being asked is whether Israel and the US actually share beliefs and, if so, which ones.
Revisorers legitimitet och skadeståndsansvar
In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.
Driver hushållens skulder konsumtionen? : En jämförande studie av Sverige, Norge, Danmark och Finland
The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.
Ungdomars erfarenhet av livsstilsförändring
It is reported that adolescents' health is deteriorating, when their mental illness has increased. Adolescents' social conditions have also become worse. The mental illness is linked to the individual living conditions. The purpose of this study is to investigate which factors adolescents experience have been contributing to making a lifestyle change. The apparent factors can be used to promote adolescents´ health.
Taktikröstning i svenska val : - existerar det och påverkades det svenska valet 2010 av det?
The number of parties in the Swedish parliament has increased from five to eight during the last twenty years. The political agenda is still based on a two-block system with the consequences that the number of parties in each block has increased. To be represented in the parliament, a party needs at least four per cent of the total votes in the election. If only one party fails to achieve that, the whole block will lose the election to the other block. This could encourage voters to vote tactically for the small parties in the block to ensure that the block wins the election.
I huvudet på framtidens konsumenter. En studie om negativ kategorisering av konsumenter och sökords potential som marknadsföringsredskap.
This thesis examines effects that occur when consumers are placed in a negative category by the sender in an internet marketing context. The effects studied are attitude towards the ad, attitude towards the media, sense of being monitored and sense of being categorized. The authors argue that consumers will become increasingly aware of the fundamentals of internet marketing and how advertisements online are being directed towards them. Consumers will thus, to a larger extent than today, analyze advertisements and how they have been individually categorized by the sender. This will affect the way advertisements are perceived.
Ungdomars upplevelse av autonomi i sin vardag : En validering av skattningsskalan SDAA: Self-determination autonomy for adolescence
This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.
Konsekvensanalys av dammbrott vid Tjärnviksdalen
This report consists of an anlysis of the imapct of a dam failure at Tjärnviksdalen in Ragunda, Sweden. The analysis is conducted using the EU model for environmental impact assessments, as well as a group interview. The presentation of the results in the form of a map where the water level has been raised to the level that the County Board of Jämtland considers to be possible in case of a dam failure.The result of this work is a detailed analysis of the consequenses that a dam failure would cause, the result consider everything from the direct consequences of the water column to an analysis of the chemical changes that the water would undergo.Parts of the analysis have shown that the purification centre and the old deposits will have the biggest impact on Hammarstrand. Both the purification centre and the deposits will realise chemicals to its nearest environment and because of the flooded purification centre the city will not have the ability to clean the water. .
En ny leasingstandard - inverkan på analytikers finansiella krisanalyser
The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.
Arbetsgivares förhandlingsskyldighet
This paper focuses on the employers? responsibility as described in the 11th section in the Employment (co-determination in the workplace) Act of 1976. The questions asked are to determine whether the law in the 11th section is followed in real life and if the consequences for breaking the law are a deciding factor. This paper summarizes the law as it is interpreted today and in what situations it is applicable. Since the law and especially section 11 affects certain individuals and organizations, the paper also describes who these individuals and organizations are and how they are affected.
Att möta döden En litteraturstudie som belyser sjuksköterskors upplevda problem, dess följder samt underlättande faktorer i omvårdnaden av döende patienter
Death can be seen as a sensitive subject and can by that be difficult for many people to talk about. Working as a nurse can imply caring for severe ill and dying patients, which can be regarded as a task that makes great demands. The aim of the present literature review is to illustrate nurses' experiences of problems in association with the care of dying patients to be aware of these. Nine scientific articles were analysed and the result showed that the problems the nurses experienced could be related to four different categories: problems related to organisa-tion/resources, to the nurse herself, to the patient and to family members. The literature review also illustrates consequences of these problems for nurses, and which components that could simplify the nursing care of dying patients..
Ett Fängelselikt Samhälle...? : en diskursiv betraktelse
My essay is fundamentally about an idea. It could even be placed in the study of the history of ideas by the fact that it could be seen as if I am trying to reflect upon how one single idea can get a strong societal and historical impact. How thoughts, visions and then inventions are constructing societies and everything that derives from them. In my text I try to illuminate and connect social theory to our social reality and by using discourse (theory) analysis I try to study central terms in the discourse of surveillance. The question which is of social psychological interest would be that of how the individual in dialectical relation to thesurrounding society is free and how he then would get inflected by this surveillance.