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2223 Uppsatser om The accounting function - Sida 8 av 149

Bokbussens värde och funktion. En kvalitativ intervjuundersökning med bokbussanvändare och bibliotekspersonal

The purpose of this master thesis is to investigate if the mobile library has a similar role as the public library. To study this further we intend to examine the value and function of the mobile library. Answers are sought to the following questions: Can the mobile library be seen as a public library in a smaller scale? How do the users experience the value and function of the mobile library? What does the library staff think of the value and function of the mobile library for the users? What would the consequences be if the service of the mobile libraries would not exist? The method used was qualitative interviews. The groups of respondents are mobile library users and library staff.

Transferfunktionsmodeller modellering och prognoser av Sjötransportindex

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

Big Bath Accounting ? fenomenet kring avsättningar

Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning.

Upplevelse av fotfunktion : efter konservativt behandlad hälseneruptur

Background: Previously research shows that people treated conservatively can have reduced foot function after Achilles tendon rupture. However, there are few qualitative studies in the subject, so this essay is written to provide a deeper understanding of how these people feel about their foot function one to two years after the injury.Purpose: Investigate how people perceive their foot function after conservative treatment one to two year after Achilles tendon rupture and if they have an avoidance behavior in their everyday lives.Method: Four people who suffered from Achilles tendon rupture participated in this qualitative study. The study was conducted with semi-structured interviews, which in turn were processed using qualitative content analysis.Results: The perceived foot function is today varied in terms of mobility, strength and pain according to the participants. They feel difference in their everyday life in comparison with before the injury. It appears that participants have avoidance behavior when it comes to the situation of injury.

Evaluation of a standardized platelet concentration in samples from platelet concentrates measured over time with impedance aggregometry

Platelet transfusions can be necessary during treatment of patients with thrombocytopenia or impaired platelet function. Platelet function in platelet concentrates (PC) deteriorate with storage time. Studying swirling is often used to control the quality of PC?s before transfusion but the method has some disadvantages. Therefore other methods can be useful, for example impedance aggregometry (IA, Multiplate® Analyzer) to measure platelet function.     In this study the change in platelet function over time was examined in buffy coat and apheresis platelets with IA where aggregation had been induced with adenosine diphosphate (ADP) and collagen.

Plantar fasciit ? evidens för stötvågsbehandling för smärtlindring och förbättrad funktion, en systematisk litteraturstudie?

AimThe aim of the present study was to study possible evidence for shock wave therapy on pain and function in patients with plantar fasciitis.Questions1. Does shock wave therapy reduce pain in patients with plantar fasciitis?2. Does shock wave therapy improve function in patients with plantar fasciitis?MethodA systematic review of the literature was performed in the databases PubMed, EMBASE, Cochrane and Cinahl.

Det litterära spädbarnet ? en undersökning av folkbibliotekens program för de allra yngsta barnen

The objective for this Master?s thesis is to study literary programs for infants at six Swedish public libraries, their relevance and importance for infants and how the infant?s perspective in the program design and implementation is taken into consideration. The questions I pose are: In which way do the programs take the infants need for development and their literary prerequisites into consideration? Which functions can the programs have for infants? I have used a qualitative method, based on deep interviews with six library staff, working with literary programs. A model was developed based upon Daniel Stern?s theories of the interpersonal world of the infant together with Joseph Appleyard?s reading development theory.

åååååÅÅÅÅÅ TEMPO!! : En studie kring studenter och dryckesvisor

The aim with this essay has been to see how students use drinking-songs and what function they have. I have also wanted to see how the traditions are carried on between the students. In order to do this, I have been observing three parties organised by three different student associations at Växjö University: Västkustens nation, Föreningarnas Festeri and Isterbandet. I have interviewed five people that have been attending the dinners. I have used Alan Merriam?s theory of use/function and made interpretations of his theory.

IAS/IFRS : ett regelverk för alla?

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Hur revisionsbyråer använder sig av sociala medier vid rekrytering - Fallstudier av Grant Thornton och Ernst & Young

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

Styrningen av den svenska förskolan

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

Träning med mål och coachning för patienter med knäartros

Aim: To investigate if physical exercise in combination with coaching will reduce pain and improve knee function in patients with mild to moderate osteoarthritis in the knee compared to physical exercise alone.Method: The study consisted of 42 patients who were randomized to either an intervention group or a control group. Both groups followed a standardized training program at home, but the intervention group received additional support with regard to the aim of their training, as well as extra coaching during the training period of ten weeks. A Visual Analog Scale (VAS) was used to evaluate the patients? pain. A 10 metre walking test, the Index of Muscle Function (IMF) and the Knee injury and Osteoarthritis Outcome Score (KOOS) were also used to evaluate knee function.

Ritualen och dess potentiella användning i organisationer :

The essay's aim is to create an understanding for the act; ritual, and the functions or possible functions in an organisation. Many of the functions attribute to rituals lie in the ritual's double function. A ritual can function both as a practical/functional and a symbolic act. The functionality in a ritual doing is not depending of the "symbolic meaning". The functional value exists there always.

Barns uppfattningar om kroppens inre organ : Likheter och skillnader mellan barn i åldrarna 4- respektive 5 år

The purpose of my study is that I have examined children age 4 years and 5 years of their perceptions about the body's internal organs, and if they know where they are sitting in the body, and what their perception of organ systems. I have compared their perceptions and thoughts about the internal organs, to see their similarities and differences it is about childrens perceptions and thoughts dependent if they is 4-respektive 5- years old.The results that I got from my examination was that they showed me a big variety by their earlier perception about the organs. Some had knowledge of the name, some had of the function and some of the place of the organ brain, heart, lungs, stomach, liver and intestines. All these knowledge about the organs was a variety on and you could see similarities and differences in the different ages. One example about a different is that it was a four year old child that could the name of the stomach and the stomach function while there was three five years old children that could the brains name, function and place..

Vad ?r en funktion?

The concept of function represents a major part of mathematics and becomes more significant in school during high school. Throughout history, it has been a difficult concept to define and may create challenges for contemporary students. This literature study aims to identify students' difficulties with the concept of function, as well as to account for how the definition of a function has evolved historically. The literature study has been conducted through database searches in ERIC, Education Research Complete and MathSciNet via EBSCOhost, as well as through chain searching. The study results in identifying that students' difficulties with the concept of function primarily include the graphical and algebraic forms of representation.

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