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2223 Uppsatser om The accounting function - Sida 50 av 149

Big bath accounting i samband med goodwillnedskrivningar

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

En demokratisk organisation - ett klick bort? : En kvantitativ innehållsanalys som undersöker potential för demokratisk kommunikation via intranät

AbstractTitle: A democratic organisation - one click away? A quantitative content analysis which studies the potential of democratic communication through intranet use.Authors: Stina Gabrielsson and Jill Johansson VennelinPurpose: The purpose of this study was to investigate whether there is potential for democratic communication within the NGOs through intranet use.Key questions to be answered were: To what extent is authority versus members represented on the intranet Klick?s discussion forum? What/which communication-related functions out of social function, knowledge transferring and debate are featured in the posts published on the intranet Klick?s discussion forum? Are deliberative discussions being practiced in the discussion forumthreads on the intranet Klick? The thesis is based on the theory of deliberative democracy. In order to substantiate the theory has theoretical perspectives concerning participation and involvement also been applied. These perspectives are derived from organizational theory and internal communication.Method/Material: This study consists of a quantitative content analysis of the 477 posts and the 129 discussion threads available on the NGO RFSU?s intranet Klick the 29th of november 2012.Main results: The results show that 63, 4 percent of those who were active in the discussionforum represented the category authority, while the category members were formed by 36, 6 percent.

Lek kring stol

The aim of this project was to develop a product which gives one or more objects of daily use an additional function. Thru the creativity of children the object shall transform into a new source for play for pre-school children.The purpose of this work was to research how fantasy and free play of children could be enhanced. I wanted to know how I can motivate children to use their fantasy transforming objects into new sources for play.This was achieved by means of developing a number of different prototypes which I tested in Kindergarden. My observations lead to the development of a cloth-wrap for the chair which provides the required source for ongoing role-play. The chair suddenly transforms into a new landscape and multi-purpose object where children?s fantasy is stimulated and creative play is supported..

Elevers tankar om klimatförändringar

This work examines the students´ thoughts on climate change with a focus on carbondioxid through photosynthesis and the carbon emissions from cars. The study is based on two subject areas, one with a focus on enhanced greenhouse effect, and the other focusing on photosythesis. The survey was conducted by means of qualitative interviews with students in grades four and six. The results describe that student´s understanding for photosynthesis and the carbondioxids function for photosynthesis doesn´t change significantly from grade four to grade six. I have divided the students inte three levels based on their understandingof the various fields, and their use of adequate concepts.

Ett samspelt Samhall? En studie av ett avkastningskravs inverkan på en organisations interna styrning: A synchronized Samhall? A study of the impact of an imposed return-on-equity requirement on the management control mechanisms of an organization

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Att identifiera signaler för obestånd i tid

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

Imagine me : hur förbrytaren konstrueras i Lolita och Min röst ska nu komma från en annan plats i rummet

In this essay different aspects of the motif of the criminal have been traced in Lotta Lotass?s Min röst ska nu komma från en annan plats i rummet and Vladimir Nabokov?s Lolita. By seeking its representation in the texts, the intention was to show how themes, stylistic patterns and narrative functions interrelate in the construction of the motif. The perpetrator?s position within the narrative structure and its consequences have also been assessed.By discussing the meta-fictive aspects of the novels I stressed the importance of the reader?s function, arguing the reader?s participation in the construction of the motif..

Strategier för att reducera förväntningsgapet : Hur går revisorn, revisionsbyrån och professionen tillväga?

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Flexibel ljudinspelning för talkvalitetsanalys

This report describes how wavefiles can be recorded with programs written in the C++ language . The report also describes how the recorded sound is handled before it can be analyzed. The report describes the different parts that make a wave file to a wave file and how Windows handle these files. There is always some silence or noise of unknown length that passes through the system before some interesting sound arrives. That silence or nose must not be recorded and therefore some function must be developed that can detect interesting sound or speech.

Avskaffande av revisionsplikten : -         Alternativkostnader som kan uppkomma för de mindre företagen

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Arbetsknivar : En funktionsanalys av knivar från Birkas Garnison

This paper deals with knives excavated in the Birka Garrison between 1997 and 2004, in a selection of 100 knives out of approximately 400. The aim is to measure and analyze the material to find out if certain elements in design points to a specific craft. Two groups of knifeblades can be seen, one with a convex bevel and one with a flat bevel of the blade. Considering osteological evidence, historical sources, and the main suitabillity of the knives, it is concluded that some of the flat beveled knives may have been used for crafting leather and fur, whereas the convex beveled knives are of an allround type..

The Podcar Way : hur kan spårtaxi integreras i en urban miljö?

A new system of public transportation that can simplify and shorten the trips made throughout the city, anddo that both cheap and environment-friendly. Sounds like good news. This new system, though, require anall new type of infrastructure, differing from what we are used to see in our cities. Podcar, or PRT, as thesystem is called can become a transport revolution, possibly. If that revolution does happen it is crucial that webeforehand have studied the possible effects it can cause on our city environment, from a spatial point of view.This thesis thoroughly describes the function and essence of the PRT system and presents what is availabletoday and in what forms.

Kommunicerbara Informationssystem

Nowadays naval units are participating in international missions, where new and in many cases tougher conditions will affect their propulsion. This essay deals with some of the now developed nanostructure coatings and gives a presentation of how the coatings could function on some exposed parts of the naval powertrain. The essay investigates the possibility that the coatings can be used as a protective layer that will reduce or prevent wear on selected parts of the naval powertrains. As a basis for the essay, nanotechnology is described, as well as different reasons that wear occurs and application techniques for coatings The conclusion is that nanostructured coatings can be applied and provide a much better result on hardness and wear resistance as of naval powertrains compared to micro-structural coatings, both for manufacturing and renovation. The essay presents a few examples of the military utility of the nanostructure coatings as well as suggestions for further research..

Politisk sekterism i Libanon : En fallstudie av Taif-avtalet och den konsociationella demokratins hållbarhet

Aiming to contribute to the discourse on the sustainability of consociational democracy in plural societies, this case study provides an examination of Lebanon?s power sharing model. The study begins with an evaluation of the Taif Agreement. After acknowledging its effect on Lebanon?s consociational system the function and operation of Lijphart?s four consociational elements are analyzed.

Corporate Social Responsibility - ett sätt att skapa förtroende?

This essay recognizes and criticizes a commonly held assumption that Corporate Social Responsibility (CSR) functions as a ?savings account of trust? between corporations and consumers. Based on five focus group interviews, the authors discuss how corporations that engage in society can sometimes raise and sometimes destroy the trust of potential consumers. One of our main findings is that CSR seems to raise the expectations among consumers. We then compare this phenomenon with the classical theory of the disconfirmation paradigm.

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