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1632 Uppsatser om The accounting consequences - Sida 62 av 109

Att tillämpa eller inte? : Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

En nation av emigranter: En studie över den salvadoranska statens förhållande till sin emigrerande befolkning samt konsekvenserna för deras medborgarskap.

Around the world governments reach out to their emigrant population, embracingthem as part of the nation, expecting their economic contribution. The aim of thisthesis is to examine the political strategy and governmental activities of ElSalvador with the purpose to include emigrants in the nation building project. Themain question is what consequences this has for the significance of citizenship.This case study is based on the theoretical framework of external citizenshipwhich is a new fenomena emanating from states growing interest of theirexpanding diaspora. It divides external citizenship in two parts; a legal dimensionand a practiced identity.I find that as the economic potential of salvadoreans abroad increase, theSalvadorean government makes institutional changes to tie emigrants to thenationstate. This results in the possibility for salvadoreans to remain citizens intheir country of origin, practicing their salvadorean identity at the same time asthey naturalize abroad.

Digital transformation. En rapport om regleringar och sanktioner kring hybridarbete

This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction. We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by including all levels within an organization It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.

Orsaker till och konsekvenser av yrkesrelaterad fatigue hos sjuksköterskan

Yrket som sjuksköterska innebär ett stort ansvar för såväl patienternas omvårdnad som stöd till anhöriga. Arbetet kräver ofta full uppmärksamhet och engagemang. Syftet med studien var att undersöka orsaker till och konsekvenser av yrkesrelaterad fatigue hos sjuksköterskan. Studien genomfördes som en litteraturstudie där metoden bestod av granskning och analys av 19 vetenskapliga artiklar. Orsaker till och konsekvenser av fatigue som redovisades i artiklarna delades in i kategorier.

Hälsobokslut : En studie av tre landsting

Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med hälsobokslutet är att företagen ska bli mer medvetna om den hälsostatus som råder på arbetsplatsen och utifrån det genomföra hälsorelaterade åtgärder.Syftet är att beskriva två olika hälsobokslutsmodeller och sedan jämföra tre genomförda hälsobokslut sinsemellan samt med modellerna. Syftet är även att klarlägga implementeringsarbetet och utröna om hälsoboksluten lett till några effekter i landstingen.För att få en förståelse för begreppet hälsobokslut och kunna besvara uppsatsens syfte används den kvalitativa metoden.

Legitimitet och nekande tvångsmakt i Operation Desert Storm

When are aerial bombing strategies effective in coercing target states? According to the recent research debate there is a consensus that denial strategies may be an effective instrument for coercing states to change their politics. This study is based on Belkin?s theory which argues that the effectiveness of denial strategies may depend in part on the domestic legitimacy of the target states? regimes. From a political standpoint, aerial denial effectiveness can be considered more likely to coerce when political leaders of target states lack domestic legitimacy rather than when they are legitimate.   The purpose of this study is to contribute an explanation of a condition where denial strategies are more likely to succeed.

Varning för snabblån - En studie om effekter av varningar i rörlig marknadsföring av snabblån

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

"Det var ju den här vården jag behövde" : En jämförelse mellan ett klient- och behandlarperspektiv på behandling vid rattfylleri

Statistics shows that drunk driving and relapse increases in the Swedish society and it?s a problem that can be considered worth examining because of all the negative consequences that it conveys. To reduce the number of relapse it?s urgent that individuals that have been drunk and driving begins treatment and precedes it. The purpose of this study was to, from a client and therapeutic perspective, examine why drunk drivers begin treatment for their alcohol abuse and furthermore to investigate what?s important for the individual so that he completes the treatment.

Indexering av humanistisk litteratur och humanistiska databaser ? exemplet MLA International Bibliography

This thesis aims to answer the following questions: What type of vocabulary is used in the humanities? What does this implicate when it comes to indexing in the humanities? How do humanities scholars seek information and what type of information do they need? What consequences does this have when it comes to the development of humanities databases? How is the MLA International Bibliography organized? How does its indexing system ? CIFT ? work? How does the MLA International Bibliography correspond with the needs of the humanities scholar? The study shows that the type of vocabulary used in the humanities differs significantly from that used in the sciences. Therefore, information retrieval is often said to be problematic in the humanities when compared to the sciences. This is, however, not completely true. If consideration is taken to the different type of vocabulary used in the humanities, subject access proves to be more straightforward than has been generally recognized.

Ung och arbetslös i KUBIK

Young people may be socially and psychologically strained due to unemployment. In the long run, it could result in learned helplessness, which is, according to Seligman (1993), a psychological condition with similar symptoms to the ones that occur during depression. The condition develops when an individual experiences negative events and, after various unsuccessful attempts to escape or conquer them, the individual finally believes that there is no relation between behavior and consequences. The result is often that the person gives in, or stops, making an effort when new difficult situations occur. Kalix UniverCity runs the project called KUBIK in the communities of Kalix and Överkalix.

Miljö som konkurrensmedel: intervjuer med fem småföretag och två revisorer

Det växande intresset för miljöfrågor har ökat kraven på företagen. Intressenterna kräver att företagen kan hantera miljöfrågorna på ett tillfredsställande sätt. Att införa ett miljöledningssystem är ett sätt att arbeta med miljöfrågorna. För att kommunicera ut miljöarbetet används företagets miljöredovisning. Under 1990-talet har intresset för miljöredovisning ökat kraftigt men är i mångt och mycket fortfarande ett storföretagsfenomen.

PR-olitik: En fenomenografisk studie av konstruktionen av kunskap och kompetens i gränslandet mellan politik och näringsliv

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

Föräldrars erfarenheter av att leva med barn med födoämnesallergi med särskilt fokus på anafylaxi/Parents experiences of living with children who has food allergy with special focus on anaphylaxis

Background: When a child is diagnosed with food allergy with risk of anaphylaxis, it affects the whole family. The child must learn to live with a chronicle disease and learn the importance of avoiding the specific allergens that may cause a life-threatening condition. The parents must adapt to a way of life with limitations in the everyday life as well as a constant concern for the child. They must learn to handle an auto-injector and to recognize symptoms of a coming anaphylaxis. Aim: The aim of this study was to describe parent?s experiences of living with children who has foodallergy with special focus on anaphylaxis.

Biblioteket, bibliotekarien och framtiden

During my time as a student at the School of Library and Information Science in Borås there was an ongoing discussion regarding whether or not the library and librarian were facing an identity crisis and what future consequences this may lead to. The discussion was and still is of interest to me since it most likely will have an impact on the identity I soon will make part of my self as a professional librarian. This master?s thesis is an attempt that to through discourse analysis seek clarity in what the future identity of the library and the librarian may consist of. I do so by examining articles from the two library journals Ikoner and Biblioteksbladet.

Beslutsfattande och uppmärksamhet : Heuristikers påverkan på kognitiva resurser inom konsumentpsykologi

Every day we make numerous decisions. Some are better than others. Intuitive decisions usually results in less good decisions when we do not reason about our choices. Research has been interested about the process that is behind how we make good decisions. Decisions we face every day, such as when we shop, determined using various mental shortcuts that we use unconsciously.

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