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1632 Uppsatser om The accounting consequences - Sida 56 av 109

Matematikdidaktik : En teoretisk studie av att lära algebra

This is a literature study of learning mathematics in general and algebra in particular. The goal is to explore and investigate the learning procedure and the difficulties pupils have with their understanding. Furthermore, to understand what qualities is requested of pupils in their effort to be successful in mathematics and algebra. I have also explored different pupil thinking styles in mathematics and what consequences that has on their learning and understanding. Moreover, I have investigated some different learning styles and how they can be addressed in teaching of mathematics in general and algebra in particular.

Kvinnofridskränkning - ett stort samhällsproblem : En fallstudie av hur ett par kommuner i Kronobergs län hanterar kvinnovåldsproblematiken

Equal opportunity issues are considered to have a clear position in Swedish policy and the making of Swedish gender policy is considered a precursor. Though many experts and scientists have shed light on the fact that the issue of women assault has had a less stable development than other gender issues such as child care, the labour market etc. within the Swedish society, and that it does not attract the wide political support it needs. The purpose of this study is to demonstrate the Municipalities', in the county of Kronoberg, policy on the issue of women assault within their local policies of equality. In my thesis I have chosen a theoretical framework that is built on a dilemma of justice based on three different dimensions; the extent, content and influence of the local policies.

Sex på deltid : Deltidssexsäljares upplevelser av sexarbetet och sexköpslagen

The aim of this study in social work was to investigate Swedish part-time sex workers' experiences of selling sex, of the Swedish Prohibition of Purchase of Sexual Services Act, of people's attitudes toward selling and buying sexual services and the consequences thereof. In the analysis the Erving Goffman stigma theories were used.Three part-time sex workers described their day-to-day experiences of selling sex as well as holding an ordinary job. None of them experienced that the Prohibition of Purchase of Sexual Services Act had an immediate effect on them in their work, what bothered them most was the attitudes toward sex work from society, friends and relatives. The negative attitude forced them to live a double life. None of the sex workers had the impression that the legislation had any concrete effects on their customers.

Det trettioåriga kriget i tyska och svenska uppslagsverk 1845-2005

In this essay I compare the description of the Thirty Years? War in a number of German and Swedish encyclopedias published between 1854 and 2005. The essay is a historiographical research with focus on three areas; the description of the war background, the reason of the Swedish intervention in the war and the picture of the Swedish king Gustav II Adolf with the consequences of the war and the peace of Westphalia. I want to analyze the differences and similarities in the way the history is being told in the German and Swedish encyclopedias. The research shows a transformation from a narrative, nationalistic, partial description with focus on individuals and specific events to a more analytical and objective description with focus on structures.

Bioactive peptides in long-time ripened open texture semi-hard cheese

Bovine milk is an excellent source of bioactive peptides. The bioactive peptides are in an inactive state in the protein and are released during enzymatic activity, e.g. during cheese ripening. Specific properties of bioactive peptides from ripened cheese has been reported, e.g. antihypertensive, antioxidative, antimicrobial, immunomodulatory and mineral binding.

Hållbarhetsredovisning i textilindustrin- Vad har KappAhl, Lindex, MQ och H&M för motiv till att redovisa hållbarhet?

Medvetenheten om ett socialt och miljömässigt ansvar har på senare år ökat bland företagen. Det har blivit allt viktigare för företagen att visa omvärlden att man är ett engagerat företag som tar sitt samhällsansvar. Tidigare forskning har visat att det finns kommunikationsproblem mellan företagen och omvärlden när det gäller företagens CSR-arbete. Detta problem kan leda till att företagen inte når ut till sina intressenter och därmed inte kan skapa det förtroende för redovisningen som de önskar. I och med detta kommunikationsproblem kan det uppstå en negativ inställning från samhället gentemot företagens motiv bakom hållbarhetsredovisningen.

En berg- och dalbana av genusstrategier : En studie om den normativa genusbildens konsekvenser för kvinnor med erfarenhet av narkotikamissbruk.

A qualitative interview study how the normative gender images affects on women, their roles and positions in a drug abuse. The purpose of this study aims to shed a light at the consequences that the normative gender scenario inflicts on women with drug abuse and how these prejudices affects these women. Based on interviews with four different women who all lived with a drug abuse we have problematized how the gender system and the normative gender images affected them. We have used gender perspectives and social constructivism theories while analyzing the empirical basis. More specifically we use the theories of Butler about how gender constructs through performative actions and Hirdmans theories of the gender system.

Miljöredovisning : De svenska börsföretagens redovisning av miljöinformation

Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation?Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar.Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningarResultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven.

Vad är problemet? : ? En studie kring intäktsredovisning i IT-konsultföretag

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASB

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

Jämkning av skadestånd och ansvarsförsäkringar

Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.

Revisionsteam : vad påverkar effektiviteten?

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

Gråzonen - Ideella föreningars redovisning mellan det vita och det svarta

Syftet med vår uppsats är att förklara vad det är som driver de allmännyttiga ideella idrottsföreningarna in i gråzonen mellan den korrekta och helt felaktiga redovisningen.Vi valde att göra vår uppsats med hjälp av åtta fallstudier. Vi har utvecklat en egen teori som avser att förklara vilka faktorer som driver allmännyttiga ideella idrottsföreningar in i Gråzonen. Teori har vi utvecklat utifrån Positive Accounting Theory, den institutionella teorin och agentteorin. Från teorin har vi sedan utarbetat sex hypoteser som vi avser att pröva med en empirisk undersökning.Vi gjorde ett icke-sannolikhetsurval för att få med allmännyttiga ideella idrottsföreningar i urvalet som vi ansåg relevanta för undersökningen. Det innefattade att föreningarna skulle skilja sig gentemot varandra i storlek, medlemsstruktur och grundförutsättningar.

Mellan bildningsideal och besparingskrav : En studie av Uppsala universitetsbiblioteks styrdokument 1999-2013

The purpose of this thesis is to investigate how structural changes are depicted as well as formally brought about in the documents of rule and regulation of Uppsala University and Uppsala University Library the years 1999?2013. Beside the documents of rule and regulation, also documents that is commenting on (or in other ways relates to) these are investigated. The study is based both in organizational theory and modern rhetorical theory. The results show that the University to a certain extent gained an increased possibility to micromanage the library?s working routines during the time span covered and the study traces the consequences this had on the library organization and reactions it evoked among the leaders and representatives of the library staffThis raised a debate between representatives from the University library and its mother organization, the University, regarding at which level in the whole organization decisions regarding the library?s forms of funding and everyday praxis.

Patienters upplevelser av prehospital sjukvård : -En litteraturstudie

Introduction: In Sweden the definition of ambulance nursing is the examination and treatment of sick or injured people done by ambulance nurses during transport.  This means not only focus on the illness or injury but also the human being treated. The paramedic service must be based on the presumption that the medical needs of the patients are guaranteed, and that the expectations and demands of the public are satisfied. Competence and availability are basic terms for a well-functional paramedic service. There is a lot of pressure put on the people working with pre-hospital nursing. One mistake can lead to serious consequences for the patient.

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