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1632 Uppsatser om The accounting consequences - Sida 48 av 109

Att få diagnosen Asperger syndrom i vuxen ålder : ur ett individperspektiv

The purpose of this study was to investigate and analyse the consequences of being diagnosed with Asperger syndrome during adulthood. My ambition was to investigate the participants? perspective on how the diagnosis affected their lives and relationships with their partners. To answer the purpose three questions were formulated: (1) How did the participants experience being diagnosed with Asperger syndrome? (2) What have the diagnosis meant to the participants? self-image and self understanding? (3) Have the diagnosis influenced the participants? understanding of their partners and have the diagnosis influenced the partners? understanding of the participants? The study is based on qualitative interviews with two men and two women living in Stockholm, Sweden.

Införandet av värdering av materiella samt finansiella tillgångar till verkliga värden : och dess påverkan på borgenärsskyddet

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Bankrörelsen : En studie mellan bankkrisen 1992 och 2008

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

Mer än bara pengar? - En kvantitativ undersökning om huruvida U-länders statskapacitet påverkas av multinationella företag

This thesis takes as its starting-point the different stands on the ever ongoing growth of multinational corporations (MNCs) and its consequences. Two opposing branches of theories, arguing that the establishment of MNCs in developing countries is good respectively bad for these countries, are tested for the aspect of state capacity. A quantitative method is then used to test if there exists such a relationship at all and if so, which of the two notions that are right.The presence of MNCs is measured as FDI of GDP while state capacity is defined as a combined index for three of ICRG's Political risk indicators. The two variables are analysed, mainly by cross tabulation, using an extensive dataset of 130 developing countries measured for a period of 20 years.The outcome is though ambiguous: No solid correlation can be found, but countries with a higher rate of FDI of GDP tend to have a slight worse rate of state capacity throughout the analysis. Thus the result points in favour of the notion that MNCs are bad for developing countries? state capacity.

Användare på bild

The aim of this Master?s thesis is to examine in what way library users are depicted on images at two academic libraries; the University College of Borås Library & Learning Resources (BLR) and the Gothenburg University Library (GUB). 62 images, from websites and information brochures, are analyzed and the main questions are: How are users represented on images? What activities are shown? What is the difference between BLR and GUB? How can the consequences of the representations be understood? Little is currently known in the LIS-field about how images work as constructors of the social reality. The theoretical and methodological point of departure of the study is discourse analysis, new institutional theory and picture analysis.

Fyrkantiga klossar i runda hål? En undersökning av vissa berörda parters inställning gällande delandet av musikfiler över Internet

The aim of this study has been to investigate the views concerning the sharing of music files over the Internet as expressed by some of the parties engaged in the current debate in Sweden concerning these issues. The purpose of this study has also been to scrutinize the views about music filesharing as expressed by the parties in question, as well as the conclusions possible to extrapolate from these opinions. The method used to gather information from the parties subjected to this study has been by conducting and recording interviews with representatives from the organizations and companies entities in question. Those entities are: the Record Company Sony/BMG, The Swedish branch of the organization IFPI International Federation of the Phonographic Industry and the Swedish organization the Pirate Bureau. The method used to analyze the empirically gathered material has been inspired by a method common in the discipline of philosophy of education known as Phenomenography.

En diskursanalys av föreställningar kring vulvavestibulit hos tre intervjuade kvinnor med vulvavestibulit

In the paper three women with vulvar vestibulitis (long-term pain condition during sexual intercourse) were interviewed to find which conceptions the women experience exist about vestibulitis and how the women they self feel about the condition. Furthermore it was examined if and how the construction of vulvar vestibulitis affects the identity of the women. The method used was half-structured interviews with interview guide. Foucault's discourse analysis was used to analyse the interviews. Several constructions of vestibulitis were revealed from the interviews.

Generationsskifte i lantbruksföretag : en arbetsgång och fallstudie

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

Det offentliga rollspelet : En textanalys av tre kommuners offentliga kommunikation på Facebook

Aim With this study we want to highlight and analyze the media spin of the PR campaign Miss Skinny by clarifying; a diffusion pattern which covers posts published by bloggers and journalists; a framing pattern from the first audited post to the last; how journalists are influenced by user generated content, and what consequences this may have for the news coverage.Method We have conducted a studied of news posts and blog posts about the Swedish PR campaign Miss Skinny through content analysis, diffusion analysis and mapped direct links between blog posts and news posts.Main result We found that a surprisingly large amount of news postings contained direct links to previous blog posts and that the former media serial no longer can be applied on today's modern media where journalists and other players come together on the converged media arena. .

Ungdomars kunskaper och attityder till solexponering

Background: Every year, 2000 persons in Sweden are diagnosed with malignant melanoma, the most alarming form of skincancer. Sunexposure, sunburns and tanningbed use are the most appearing causes in the development of this disease. The skin of young people is sensitive to UV-radiation and their sunbehaviour could be determinant to their future health. Purpose: To illuminate the knowledge and attitudes of adolescents towards sunexposure in the meaning to avoid the development of malignant melanoma. Method: The study was designed to be a literature review, containing scientific articles of both qualitative and quantitative approach.

Synliggörandet av personalen i årsredovisningen : En studie på organisationer som är certifierade av Investors in People

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Bruket av hierateuma i 1Petr dess teologiska och retoriska funktioner

Which theological and rhetorical functions may the naming ????????? of the recipients have had in First Peter? This paper provides a theological and rhetorical analysis of the use of ????????? in First Peter. Theological background is provided through intertextual research on its occurences in the Septuagint (Ex 19:6; 23:22 and 2 Macc 2:17). Analysis of the theological and rhetorical functions of ????????? in First Peter builds on rhetorical methods, and predominantly the work of professor Lauri Thurén.

Anställdas upplevelse av förändringsarbete: En fallstudie om byte av affärssystem i kommunal sektor

Förändringar sker i alla typer av organisationer och är ofta en svår uppgift att genomföra eftersom det är en komplicerad process som påverkar alla individer i en organisation och de behöver i sin tur skapa mening och förståelse av förändringen. Lagen om offentlig upphandling är den lag som reglerar hur kommuner hanterar upphandlingar och det är denna lag som ligger till grund för den studerade kommunkoncernens förändringsarbete med att byta affärssystem. Syftet med denna studie är att öka förståelsen för institutionella mekanismer och anställdas meningsskapande processer under ett förändringsarbete i en kommunkoncern. Syftet är även att identifiera viktiga faktorer vid en förändring samt att utveckla en analysmodell för att förstå den process en kommun genomgår i ett förändringsarbete. Förståelsen för institutionella mekanismer och anställdas meningsskapande processer ökas genom institutionell teori och litteraturen om sensemaking samt av de berörda aktörernas upplevelse av förändringsarbetet.

Det slutna rummet : En studie av högstadieelevers upplevelser, erfarenheter och känslor i idrottens omklädningsrum

This study concerns the experiences and feelings students in intermediate school gain from the changing room to sports class. It is a qualitative study with a socio-cultural approach, which has been analysed in a hermeneutic way. The students? voices have been heard through interviews and questionnaires, and furthermore, to get a broader perspective, adults working in school, have also been interviewed. The study shows that many children feel discomfort without clothes in the changing room, furthermore that the absence of adults in this room may add to exercise of power amongst the student, like abuse, direct- and indirect threats or to exclude someone from the group.

Allt som är fast förflyktigas : Föreställningar om arbete och sambandet mellan arbete, tillväxt och välfärd i senmodernitetens Sverige

The focus of this thesis is the conception of work and the relation between work, economic growth and welfare in today?s Sweden in the editorial of Dagens Nyheter (DN), which is the main morning paper in Sweden.As the theoretical foundation of this thesis is social constructionism and the method being used is critical discourse analysis, the language is considered as an important source for the construction of value and meaning of work. In that context it is important to investigate how DN, by certain ways of representing reality, preserves a certain view of the human being, the society and the economy. Which ideological ideas underlie the conception of work that emerges in DN? What social consequences will these ideas have?The thesis discusses the ?truths? that the editorialists mediate concerning for example the view of the human being as guided by rational choice and the view of economic growth as the main goal for social life.One of the conclusions is that DN considers work as a means for economic growth as economic growth is regarded fundamental for the survival of the welfare state..

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