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2223 Uppsatser om The accounting function - Sida 31 av 149

Reklamens föränderlighet : En studie ur ett tidsrelaterat perspektiv

Advertisement is something that surrounds us in our everyday life. The two terms marketing and advertising are closely linked together and often considered as the same thing, although they are not. To be able to analyse the term advertisement it is crucial to separate it from the term marketing and observe advertising as a part of the complete marketing. We have two main focuses with this qualitative research and the first one of these is to analyse the changes in advertising when considering style, message and characteristics. The advertiser has a wide range of tools that he or she can use to make commercials follow the trends and changes in society.

Rehabilitering med samtal och yoga i grupp : En utvärdering av Akademiska Sjukhusets projekt för cancerpatienter

Aim: The aim of the study was to examine the effects of ?Rehabilitation with psychotherapy and yoga in group? with cancer patients, regarding physical, social, emotional and functional wellbeing. The participants? health and satisfaction with the project were also evaluated. Method: The evaluation was made with quantitative method and descriptive, longitudinal design.

"En skola för alla" med specialklasser? : En intervjustudie bland lärare angående deras uppfattning om specialklasser

This study is about different teacher?s ´conception of remedial classes and its function in Today´s School. ?A school for everyone? the utopia that all schools and teachers aspire for. All pupils, regardless of ethnic background, class, and religious affiliation should be able to go to school without being segregated and are seen as different.

Beroende i leverantörsrelationer : En studie om IT-outsourcing och organisationers storleksmässiga betydelse

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Det öppna vardagsrummet ? Folkbiblioteket som mötesplats i den svenska dagspressen.

The purpose of my essay is to study the current debate on public library as a meeting place in the Swedish daily press. I have examined how the meeting function is used and how it is perceived and what it might mean to the public library. Through a selection process, I chose 18 relevant newspaper articles from the year 2006 to 2012. By implementing a content analysis, three themes were distinguished; ?the meeting place as a place to reside on?, ?the meeting place as an inclusion? and ?the meeting place as a culture and activity house? I have used Andersson, Scot-Hansen and Rabers theoretical models of the library's roles for my analysis.

Identifiering och redovisning av immateriella tillgångar vid rörelseförvärv ?En kvantitativ studie om redovisningstransparens och kapitalmarknadens informationsasymmetri

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Perceptuell och akustisk bedo?mning av ro?stfunktion hos barn med tonsillhypertrofi : Effekter av kirurgi

In Sweden over 10.000 patients annually, mostly children, undergo tonsillar surgery. The most common surgical method is total removal of the tonsil, tonsillectomy (TE). During the last decade partial tonsil resection, tonsillotomy (TT), has been reintroduced and is associated with lower primary morbidity and less postoperative pain. The aim of the present study was to evaluate if and to what extent 4-5 year old children?s voice function are affected by tonsillar hypertrophy compared to controls and to study the effects of the two surgical techniques on vocal function.

Funktioner och roller i skolbiblioteket ? En studie av två F-6-skolor i Växjö

The purpose with this study is to examine school-leaders?, school-librarians? and teachers? expectations and aims for their school-libraries at two different schools in the city of Växjö. The study is based on these five questions:· How do school-leaders, school-librarians and teachers think about learning?· What function does the school-library have?· What roles do school-leaders, school-librarians and teachers have in the school-library?· How do school-leaders, school-librarians and teachers experience the co-operation in the school-library?· How would school-leaders, school-librarians and teachers wish that the co-operation should be?To be able to answer these questions I have done thirteen qualitative interviews and studied literature relevant to the subject. Three different theories are used as a theoretical framework; the traditional perspective, individual constructivism and social constructivism.

Kostnadsallokering genom ABC-kalkylering – en empirisk studie av OMX

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Motion och sömnkvalitet hos äldre personer i en kommun i sydöstra Sverige

Background: The population of the world is getting older and in the year of 2020, 1.2 billion people will be 60 years or older. A common health complaint affecting the quality of life in elderly persons are sleep difficulties. Physical activity is claimed to improve sleep quality and the maintenance of a normal circadian rhythm. Several studies have shown positive effects of physical activity on sleep quality, still the evidence of physical activity as sleep-promoter is insufficient. Aim: The aim of this study was to investigate associations between physical activities and sleep quality in persons ?60 years of age.

Svensk kod för bolagsstyrning : Förklaras det mer än vad det följs?

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Utredningen om sambandet mellan redovisning och beskattning (SOU 2008:80) : en fallstudie av remissvaren

Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..

En simuleringsmiljö för distribuerad navigering

This master thesis studies distributed navigation which isa function implemented in a future network based combat information system to improve the accuracy in navigation for combat vehicles in a mechanized battalion, above all in the event of loss of GPS. In the event of loss of the GPS the vehicles obtain dead reckoning performance through the backup system that consists of an odometer and a magnetic compass. Dead reckoning means a drift in the position that makes the accuracy in the navigation worse. The distributed navigation function uses position and navigation data with measurements between the vehicles to estimate the errors and uncertainties in positions, which are used to improve the accuracy in position for the vehicles. To investigate and demonstrate distributed navigation, a simulation environment has been produced in Matlab.

Våld, rätt och öde : en läsning av Walter Benjamins Zur Kritik der Gewalt

This essay provides an attempt to reflect the notions of violence, right or law and fate in Benjamin?s Zur Kritik der Gewalt, in order to clarify his very dense historical-philosophical reflection on the constitutive relation between violence and law. In contrast to what is most often the case, this essay will not address the notion of divine violence in a direct sense, but mainly focus on Benjamin?s discussion on right and law. The complex of his historical reflection, his attempt to articulate what he calls the ?historical function? not only of violence, but also of law, is crucially related to the notion of fate.

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