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1632 Uppsatser om The accounting consequences - Sida 37 av 109
" ...köra lite på intuition" - Sjuksköterskors attityder och kunskaper om intimt partnervåld - en empirisk studie.
Intimate partner violence (IPV) affects both men and women, in homo- as well as heterosexual relationships. The most recognized form of IPV is violence against women. The proposition "Kvinnofrid" was approved by the Swedish parliament in 1998 and proposed an extensive effort to increase knowledge and awareness of IPV among occupational groups, mainly in the health care system. These professionals are also often directly involved in the care of victims of IPV. The main purpose of this study was to investigate attitudes and level of knowledge among nurses about violence in an intimate relationship.
Oh, det var inget särskilt : Om det dubbla medborgarskapets betydelse
This study is about the significance of dual citizenship and the feeling of belonging people experience. Descriptions about the problems with being a citizen in a state, but not being accepted as one, is also discussed in the thesis. The juristic aspects, what it means to be possessed of dual citizenship and the consequences when the negative aspects of dual citizenship arise, is also discribed. The reasons for having dual citizenship is very analogous but at the same time different. The common denominator is however pragmatics.
Höjda gränsvärden ? En studie om frivillig revision
Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..
Utgör GATS ett hot mot folkbiblioteket? En idé- och ideologianalys av den svenska debatten.
In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.
Att möta omvärldens krav : Om implementering av Lågaffektivt bemötande i en förvaltning för funktionsstöd
In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.
Spolmaskangrepp är ett ökande problem hos värphöns
This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.
Kostnadskalkylering på Banverket
The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.
Goodwillens vara eller icke vara?: i och med övergången till IFRS
Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.
Psykologiska beslutsfällors inverkan på investeringsbeslut
Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.
Befolkningsförändringar : Ett hinder för landsbygdens utveckling
Syftet med uppsatsen är att visa vilken effekt befolkningsförändringarna inom landsbygdsregionerna har på den regionalpolitik som förs idag. Samt vilka de samhälleliga konsekvenserna blir. För att detta syfte ska uppfyllas krävdes det tre stycken frågor. Dessa frågor är: Vilka effekter får befolkningsförändringarna på glesbygdsregioners socioekonomiska förutsättningar? Vad säger forskningen om den landsbygdspolitik som förs idag? Vilka är det stora dragen inom landsbygdspolitiken efter inträdet i EU?The aim of this thesis is to show what effects population changes in rural areas may have on the regional policy which is used today and what are the consequences.
Fritidspedagogens känslor och handlande : En essä om konflikthantering i skola och på fritidshem
In my essay, we get to meet Olle who goes in first class. The essay takes off after school and when recreational activities have started. Olle comes running towards me to ask for help, he has gotten into trouble with three classmates and he feels unfairly treated. A true classic or normal event, which I think takes place in most schools. What I am interested in examining is how my feelings affect the whole course of events in the conflict arising.
Incentive programmes ? a corporate governance perspective on Swedish commercial state owned firms
We would like to learn more about how the restrictive policy against incentive programmes affects the board?s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme.
"Vi bara frågar dem... Är det fritids nu? ... och då sa de ja!" : En studie om barns perspektiv på gränsen mellan förskoleklass och fritidshem
The purpose of this bachelor thesis is to examine the views of the elderly and the caregivers that appear in brochures for the elderly and the discourses that can be found within. The data that the study is based on was collected and analysed using content analysis and Faircloughs (1992) critical discourse analysis. The theoretical frameworks that have been used are social constructionism, critical discourse analysis, assortment and protest, and New Public Management. The results showed two images of older people (I) the elderly as active and autonomous and (II) the elderly as passive and in need of help. The results also showed two pictures of the caregiver (III) the caregiver and NPM, and (IV), the non-profit care provider as a complement.
Beteendepåverkande designaspekter inom social media
This paper has it?s starting point in the midst of the debate concerning behaviour in socialmedia. Prior research has primarily been concerned with the role and responsibility of theuser while technology has been viewed as morally neutral. The base of the study isdiscourse analysis and a discursive psychology perspective is used to compare texts onTwitter and Facebook that were published during the events of the Boston bombings.The aim is to examine how platform users construct reality, groups and identities andwhat consequences those constructions bring. An interpretation of why the discourse ofTwitter and Facebook differ is grounded in aspects of design, which have been identifiedas having an influence on behaviour.
Hur underprissättning påverkar efterföljande prestation
This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.