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1632 Uppsatser om The accounting consequences - Sida 53 av 109
Barns lek och pedagogers förhållningssätt till barns lekval-utifrån ett genusperspektiv
The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.
Operationssjuksköterskan-en sterilklädd dörrvakt? En observationsstudie
Current research shows that the number of door openings during surgery is unjustifiably high. It is the operating room nurses task to ensure a hygienic and aseptic environment throughout the surgery with the goal of minimizing the risk of healthcare associated infection. The study aims to investigate whether the operating room nurse is attentive to the number of door openings during surgery and if the operating room nurse is attentive to the reasons behind the door openings. A pilot study with nine observations was carried out on two smaller hospitals in the region of Västra Götaland. The results showed a significant underestimation of the rated door openings compared with the actual ones.
Affärssystemets påverkan på ekonomistyrningen
Bakgrund: Under det senaste decenniet har det blivit allt vanligare att implementeraaffärssystem i organisationer. Det kan idag ses som en förutsättning för att organisationer skalyckas med sin verksamhet. Det finns i huvudsak två sätt att implementera ett affärssystem.Det första är att en organisation skaffar ett standardsystem och då får verksamheten anpassasig efter affärssystemet. Det andra är att implementera ett verksamhetsanpassat system och dåanpassar man affärssystemet efter verksamheten. Tidigare forskar anser att den effektenaffärssystemet har på ekonomistyrningen är att många rutinjobb försvinner, personalen blirmer kunnig och kan fatta snabbare beslut och informationen är realtiduppdaterad vilket ledertill att bättre beslutsfattande.Forskningsfrågor: På vilket sätt påverkar affärssystemet ekonomistyrningen? Hurunderlättar affärssystemet arbetet med ekonomistyrningen?Syfte: Att förstå hur arbetet med affärssystemet påverkan ekonomistyrningen itillverkningsföretag.Metod: En kvalitativ fallstudie studie på två tillverkningsföretag inomsprängmedelsbranschen, Orica Sweden och Eurenco Bofors.
Vad hade du på dig? : Representationen av våldtäktsoffer och förövare i tre dagstidningar med olika ideologisk inriktning (Aftonbladet, SvD och DN)
The following Bachelor?s thesis examines how three Swedish national newspapers (Dagens Nyheter, Svenska Dagbladet and Aftonbladet), which all represent different points on the ideological spectrum, portray victim and perpetrator in their representation of rape during the year 2011. The thesis examines the newspapers news, editorial pages and reports of rape. The study uses a quantitative approach with qualitative elements which has its foundation in the theory of social constructivism and priming theory. Political science can be studied from the perspective of power, and media has a central role of this power.
Feed up, Feed back, Feed forward? En studie av tre gymnasielärares arbete med Lärande Bedömning i klassrummet
The aim of the study was to illustrate how care managers reflect and act in regards to self-determination and integrity when caring for residents over 65 years old who have a dementia diagnosis. Our main questions dealt with how care managers handle the right to self-determination and integrity when a person has dementia, to which extent the care managers listen to the person with dementia and how the care managers look upon the residents with dementia?s ability of self-determination. To find the answers to our questions, we interviewed ten care managers within the elderly care in Gothenburg, Sweden. We used qualitative interviews based on a semi-structured interview guide.
CSR i plast- och kemibranschen
Corporate Social Responsibility (CSR) is a topic that is becoming increasingly important in today's society. CSR is a concept whereby companies voluntarily integrate social and environmental concerns both in their business but also in interaction with their stakeholders. The society of today sets high expectations for how companies take their social responsibilities, especially in industries where the risks to individuals and the environment are high. In this study, we tried to answer the following questions; what kind of responsibility do companies in the plastics and chemicals industry claim to take and why might this be due? What differences exist between the investigated companies in the industry and what may these differences be rooted in? The purpose of this study was to obtain an understanding of the interest in working on sustainability in the plastics and chemicals industry.
Militärteorins inflytande på doktriner : William S. Linds påverkan på svensk doktrin för markoperationer.
Influences from military theory are a part of the development of military doctrines. This thesis has, by using a method with three different dichotomies, traced and classified influences from William S Lind?s theories regarding manoeuvre warfare in the Swedish military doctrine, for land operations. The purpose has been to discuss the connection between military theory and how the Swedish doctrine for land operations (DMarkO) has been formulated. It has also been to show what this influence depends on and what consequences it will present.The examination has shown that William S.
IASB:s standarder passerar onoterat förbi : En studie av onoterade koncernmoderbolags tillämpning av internationella redovisningsstandarder
Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.
Empowerment: ett flytande begrepp?
The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..
Fuktskador i ytterväggar på grund av vattenintrång
Moisture damage in buildings is a serious issue that leads to problematic consequences and high economic costs. Despite the knowledge and awareness existing about moisture problems, extensive damager still occurs today. Studies of moisture in the exterior wall constructions shows that the issue if often caused by rain and water intrusion. These kinds of problem result in major costs usually because the companies have to replace the material and structural components and also in some cases tear down large parts of the buildings.The work includes moisture theory and descriptions of four different exterior wall constructions, wood stud wall with plastered facade, exterior wall with wood facade, exterior wall with concrete, and exterior wall with brick facade. Our thesis work describes how the constructions are affected and moisture damage due to water intrusion.
Lean & Kaizen -dröm eller verklighet? : En kvalitativ studie med kundperspektiv i fokus
This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.
Ekonomiska konsekvenser av variation islaktvikt hos slaktgrisar
At present, the Swedish pig industry is in transition. Prices have been low, but feed prices have increased. Therefore, many pig producers have stopped their production. Producers that lack an integrated production may contract piglet?s producers, or may use the mediation services that slaughterhouses provide.
Förväntningsgapets dynamik
Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.
? Det handlade egentligen om att någon inte tog mina problem på allvar?? : En studie om ungdomars psykosociala hälsa och skolsituation
In July 2010 the curriculum Lpfö 98 was readjusted and was enhanced with new chapter, and the purpose of this essay is to study how preschool teachers discuss and describe how their conduction to the new chapter 2.6 of the readjust Curriculum Lpfö 98. I want to understand how they experience their work with the documentation.My question formulations are:How do three pre-school teachers reason around what they document in the pre-school?Which practical conditions do the pree-school teachers claiming to have on the pre-school to perform the documentation?How do they describe that they use the documentation to advance the tutoring in the preschool?In order to find out more, I interviewed three pre-school teachers, and analyzed the results I got based on prior research on documentation, and quality in preschool. My results show that the main focuses for documentations are how the children interact with each other, how they react and behave with new materials or activities. My informers emphasize that the main purpose of documentation are to be able to show the children their own process of learning.The practical conditions differ among my informers, which can lead to consequences when they want to make documentation and/or use the documentation for its purpose. My results also indicates that the documentations are used to plan the pedagogical activities in regard to the children?s interests and according to the curriculum Lpfö98 rev.2010.
Värdering av katastrofers miljökonsekvenser
When a disaster occurs the main focus is on the loss of human lives. Here the environmental effects have been in the centre of attention. This work has had two main purposes. The first one was to formulate attributes, variables that together present a complete picture of the consequences that an event has had on the environment. The other main purpose was to investigate how people value the impact that a disaster can have on the environment.