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2223 Uppsatser om The accounting function - Sida 65 av 149
Attitydproblem : Om attityduttryck och deras retoriska funktioner
This thesis explores how verbal and nonverbal signs communicate attitudes and the rhetorical functions of such attitudinal signs. Attitudes are regarded as rationalized evaluations of attitudinal objects, and through their manifestation in signs an attitudinal gestalt is communicated. This gestalt is regarded as the audiences perception of the rhetors attitude. It is shown that the attitudinal signs function as ethical, logical and pathetic proofs and that they can create identification between the audience and the rhetor. The signs can have effects on the audiences perception of the attitudinal objects, their perception of the rhetor and influence the social dynamic of the discourse.
Konstruktion och utvärdering av diplexer
The report descripbs how a diplexer for a hybrid analog/digital filterbank has been constructed and tested. A diplexer divides the frequency band into two different bands that do not who doesn't overlapp each other. The sampling rate for the two ADC:s is 80 Msps, and therefore it is advantage to have zero at 80 MHz. The reason for this is that a proposed class of hybrid filterbanks with very good quality requires a zero at or close the sampling frequency to work well. The diplexer was made in three versions.
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.
Elevers helhetssyn av rörelseapparaten uttryckt genom begreppskartor
The purpose of this essay is to investigate how the crisis communication was perceived between SAS, massmedia and citizens during the volcano crisis in 2010. The questions posed are: - How did the communication between SAS, media and citizens function during the crisis? - How did senders, intermediaries and beneficiaries experience the information and communication during the crisis? - How important was the internet communication for SAS, media and citizens during the crisis?The collected material consists of interviews and desktop research of material from Internet.The study shows that the communication between SAS, the media and citizens worked well on the social medias but was weaker in all other mediachannels. SAS was also weak in following up information received by media and travelers, and they therefore they had a different picture of the situation during the crisis. SAS thought that the communication worked fine between the parties involved.
Kommunal årsredovisning : Kommunikation mellan avsändare och användare
The purpose of this essay is to investigate how the crisis communication was perceived between SAS, massmedia and citizens during the volcano crisis in 2010. The questions posed are: - How did the communication between SAS, media and citizens function during the crisis? - How did senders, intermediaries and beneficiaries experience the information and communication during the crisis? - How important was the internet communication for SAS, media and citizens during the crisis?The collected material consists of interviews and desktop research of material from Internet.The study shows that the communication between SAS, the media and citizens worked well on the social medias but was weaker in all other mediachannels. SAS was also weak in following up information received by media and travelers, and they therefore they had a different picture of the situation during the crisis. SAS thought that the communication worked fine between the parties involved.
Miljödiplomering av HV71
This report is a degree paper made for the Engineering program in Technical Chemistry at the School of Engineering, Jönköping University.The intention of the project which is described, is to answer whether HV71 might become environmentally certified according to the criteria of "miljödiplomering". The project also included an investigation of which further steps and measures must be undertaken by the enterprise in order to achieve the certificate. The final part was to implement the necessary requirements for the certification.The report starts with a short background where the origin and function of environmental management is briefly explained.The report continues with how the practical work with the environmental certification was done according to requirements of Jönköping municipality. Motivations behind each part of the process are given as well as explanations of how each part of the process was carried out.The final result of the project was that HV71 took the measures needed to live up to the required demands. After a revision made by Miljöstrategen i Jönköping AB, HV71 passed the demands and became thereby an environmentally certified business..
Revisorns rekommendationer till mindre företag i valet mellan K2 och K3
Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.
Att styra de självstyrande : En studie om normativ styrning inom kunskapsföretag
Syfte: Syftet med denna studie är att belysa hur företag kan använda normativ styrning för att styra självgående medarbetare. För att uppnå detta syfte studeras självgående medarbetare inom revisionsbranschen.Metod: Studien är av kvalitativ art med semistrukturerade intervjuer där vi utgår från ett hermeneutiskt tolkningssätt. Intervjuerna utfördes i november 2013 och spelades in så att vi noggrant kunnat analysera aktörernas svar.Resultat och slutsats: Syftet med denna studie är att skapa förståelse för hur normativ styrning kan användas och det har påvisats att det finns en del gemensamma mönster när det gäller rekrytering, identitet och kultur. Vi fann tydliga gemensamma värderingar och normer inom varje företag, både uttalade och outtalade. De tydligaste gemensamma värderingar och normer som förekommer är inriktning på företaget, viktiga personliga egenskaper, klädkod, samt hur aktörerna bör agera inom företaget.
Katastrofberedskaper : En studie om vad en katastrofberedskap är
AbstractThis thesis handles the subject about emergency preparedness. The cases that are chosen are Sweden and the tsunami catastrophe and Great Britain with the bombings in London. The purpose with this case study is to reveal what factors that are important for an adequate emergency preparedness plan by studying Sweden?s and Great Britain?s emergency preparedness plans and how they handled the two catastrophes. The questions for the report are as follows:1.
Grundutbud av förpackningslösningar
Today the common people begin to understand the impact of a package. Many choose brand or product with great emphasis on how the outside looks, both in a good and a bad way.The company Gotlands Grafiska gave me the task to create a small basic selection of packages. The target group that the project was based on was craftsmen in the Gotland region. Based on analysis of the market and consumers to develop a range of packages covering a wide range of products sold on the island.During the project a clear theme was the desire to highlight a product and create some sort of exclusivity. It was important to understand how consumers and businesses think about packaging and its function.The result was five different packages, which together cover much of the need for the Gotland crafts and souvenir market.
Värmlands museum : ?En studie om hur museet kan öka mångfalden bland besökarna.
The purpose of this essay is to investigate how the crisis communication was perceived between SAS, massmedia and citizens during the volcano crisis in 2010. The questions posed are: - How did the communication between SAS, media and citizens function during the crisis? - How did senders, intermediaries and beneficiaries experience the information and communication during the crisis? - How important was the internet communication for SAS, media and citizens during the crisis?The collected material consists of interviews and desktop research of material from Internet.The study shows that the communication between SAS, the media and citizens worked well on the social medias but was weaker in all other mediachannels. SAS was also weak in following up information received by media and travelers, and they therefore they had a different picture of the situation during the crisis. SAS thought that the communication worked fine between the parties involved.
Medborgardeltagandets baksidor - en studie angående medborgardeltagande i förhållande till den politiska jämlikheten
AbstractParticiapation from the citizens in a democratic society is one of the ground pilars for the function of the democratic society. The goal for the Swedish contemporary democracy is to complement the representative democracy with different kinds of participatory activities for the citizens. But is it working? The purpose of this essay is to exame the problems that might occur when the citizens participate in a wider extent than just voting. The focus is problems connected to the democratic value political equality.
Pivot - en aktiv sittmöbel för kontorsmiljö
The purpose of this project was to invite a changed perception of active sitting, to introduce a more active way of sitting in office environments and destigmatize an active sitting posture such as straddling by giving active sitting products conscious aesthetics based on environment and positive associations. The goal with this project was an active sitting product for office environments with aesthetics considered encouraging to movement in a relaxed way, regardless of age and gender, and connect to materials and aesthetics related to activity, experience and recreation. Horseback riding, retro style surfing and skateboarding was an entry of investigation. The project was based on existing active sitting products, their function and production techniques. It was not a part of the project to investigate new models of sitting.
Berättandets betydelse i förskolan : En undersökning av pedagogers syn på och tillämpning av berättande för att främja barns språkutveckling
AbstractThis study investigates the impact of storytelling for children's language development in preschool from a sociocultural perspective. The purpose is to find what narrative methods teachers use to promote children's language development. I also want to examine whether the children are involved in the storytelling. To get answers to my questions which include what methods teachers use, narrative meaning and function, and their children's participation, I have used qualitative interviews with four preschool teachers at four different preschools.The results of my survey show that teachers use a variety of methods at storytelling. The most common methods were reading, rhymes and daily storytelling while eating.