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2223 Uppsatser om The accounting function - Sida 27 av 149

Talstörningar hos vuxna med 22q11-deletionssyndrom ?

Speech disorders are common in children with 22q11-deletion syndrome, but there is limited knowledge about speech in adults with this syndrome. The aim of this study is to describe speech and voice in adultswith 22q11-deletion syndrome, and compare the results with a control group.Ten adults between 19-49 years participated in each group. The study wasbased on the Swedish dysarthria assessment, Dysartribedömningen. Thetested abilities were respiration, phonation, oral motor function, velopharyngeal function, articulation, prosody and intelligibility. Communicative participation was examined as well.

Val av avskrivningsmetod & införande av komponent-avskrivningar K3 : En studie på kommunala energibolag

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

Going concern utlåtande i revisionsberättelsen : En studie om svenska konkursdrabbade aktiebolag

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Utveckling av personlyft till badkar

This thesis is performed as a summarizing project for the mechanical engineering education at School of Engineering in Jönköping. All knowledge necessary to complete this thesis was gathered from previous courses and education.This project was to develop a new product for the company TR Equipment AB in Tranås. The new product is going to be based on an already existing product, TR 1700. TR 1700 is a bathtub equipped with a height adjustable function. This product is used in retirement homes and in the care of disabled people.

Hållbarhetsredovisning till nytta för finansiella intressenter? : en fallstudie

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Tre biblioteksbloggar i fokus ?En kvalitativ innehållsanalys

The aim of this thesis is to investigate the content in Swedish library weblogs. We want to examine what the posts contain, especially on the subject knowledge organization. Which themes do the weblogs have in common? How the weblog authors categorize their posts and how the readers use the comment function, are other questions we seek answers to in the thesis. We have performed content analysis where we created the code units during the process.

Eget eller främmande kapital? : Klassificering av kapitalandelslånet mot bakgrund av Skatteverkets rapport Hybridsituationer inom företagssektorn

We want in this paper, by using participant observation and qualitative interviews, comecloser to an understanding of what meaning a language café might have for the peoplewho go there. Many of the visitors are people who recently moved to Sweden and are inthe middle of a process of learning Swedish. We want to get a further insight into howthey feel about their situation and what the social encounters on the language café mightmean to them. The purpose is to examine how this can have significance for the identitydevelopment of the visitors.The result shows that the language café is an important place for the visitors because itis the only place they can go to in order to practice speaking Swedish, which isimportant for them to find their place in Sweden. The language café also fulfils animportant function of a place where the visitors can receive an understanding of theSwedish society and reflect about it, but also a place for self-reflection to see theopportunities in the situations they find themselves in.

Ekonomistyrning i idrottsföreningar

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

IFRS 8 - Förändring i segmentrapportering

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

KONSTRUKTION AV AUTOMATISERAD SKYDDSANORDNING FÖR ABB / JOKAB SAFTEYS STAKETSYSTEM

This thesis is basically a design project aimed to find a safe and reliable automatic safety device, which is designed to be suitable for highly automated industrial situations. This device fits with ABB / Jokab Safety?s fence systems. These are built up around machines to create safety distances. The automatic protection device assist the operator in situations when loading or going in and out of the danger zone.

Hur ser skolkuratorer och skolsköterskor på självskadebeteende hos högstadieelever? : En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

Isomorfismer i kyrklig organisation : En ecklesiologisk undersökning av Svenska kyrkans regionala nivå

This thesis examines the regional part of the Church of Sweden. Existing as a Lutheran evangelical church since the declaration in Uppsala in 1593, the Church of Sweden became completely separate from the state in the year 2000. Apart from a small piece of legislation by the Swedish parliament, the now former state controlled church were to act on their own. This development can be seen as a result of several decades of discussions. The author is raising the question about the roll and function of bishops and dioceses in the Church of Sweden.

Nya Möjligheter för Kontroversiella Varumärken-En studie kring kontroversiella varumärkens framfart i sociala medier

As commonly known, Social Media is a rapidly growing area. Since consumers to a great extent are present in Social Media, this new internet environment is increasing in relevance for consumer marketing. For controversial brands that are regulated in conventional marketing channels Social Media is an extra ordinary marketing opportunity, since social media is a legal grey area. More and more controversial brands are taking advantage of this opportunity, but the effects of these marketing activities are fairly unknown. Therefore there is an interest in examining the controversial brands marketing progression in Social Media.

Livslångt lärande : Från möjlighet till självklarhet

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

Det bättre argumentets auktoritet - om förutsättningarna för deliberativ demokrati i Europaparlamentet

Deliberative democracy theory has been prominent within political science research since the early 1990?s, often applied in studies on postnational democratic constellations, in particular the European Union. Of the main institutions of the union, the European Parliament stands out as somewhat understudied from this point of view, which is why the main aim of this thesis is to study the conditions for deliberative democracy in the European Parliament.From deliberative democratic theory four criteria have been selected to function as methodological framework in analysing the institutional structure and proceedings of the parliament. Each of the criteria is applied separately to the practice and function of the plenary sessions, the parliamentary committees and the political groups. The analysis shows that the conditions for deliberative democracy differ between the three fora, as do their respective roles in parliament, but all in all they supplement each other.

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