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896 Uppsatser om The mellowing of accounts through EU:s accounting directives - Sida 38 av 60
Migrationspolitik och xenofobi : En studie av emigranters och flyktingars rättigheter i Grekland
AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.
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..
Barriers to Provide Cross Border Services/Case Study Nordea
There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.
Hon, orden och domen
This study examines how female offenders are represented in Swedish district court judgments concerning possession of pepper spray classified as minor weapons offences under the Swedish Weapons Act (1996:67). The aim is to analyze how female offenders are constructed through the language of judicial reasoning and how notions of gender, responsibility and deviance are reproduced within court discourse. While the study is primarily situated within a sociological framework, its results may also be related to criminological contexts. The empirical material consists of guilty verdicts from Swedish district courts, analyzed through critical discourse analysis based on Fairclough's (2019) three dimensional model and J?ger's (2001) concept of the discursive plane.
Etnisk diskriminering i rekryteringssituationer : Hur skyddet ser ut i Sverige och vad arbetsgivare kan göra för att förhindra diskriminerande rekryteringar
Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born. The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections.
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.
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.
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.
Intryck,avtryck och uttryck : Skolbiblioteket och dess litteratur som en pedagogisk resurs i det dagliga skolarbetet.
In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.
Vägen till framgång : En semiotisk analys av Tv3s representation av myten om det goda livet.
In the research field of the cultivation theory focus has shifted from TV in general to studying specific genres instead. It is proposed that there are similarities in otherwise different shows and that these shows give it´s voyeurs a solution to their problems. The purpose however of this study is to investigate how the myth about the good life is posed in Tv3´s supply. The theories used in this study are closely linked by their meaning. Narrative talks about the fact that texts, video in this case, contain stories. Ideology is the set of visions and beliefs one person has on the world and myth makes social, historic and cultural decided power orders in to facts.
Elimineringen av korridormetoden - Hur svenska företags nyckeltal påverkas
In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.
Konvertitens m?te med det liturgiska latinet Upplevelsen av latin som liturgiskt medium och konfessionell identitetsmark?r i en katolsk f?rsamling i Sverige
The purpose of this paper is to investigate how former and prospective converts perceive the use of liturgical Latin within the Roman Rite in a local Swedish context. The case study focuses on the significance attributed to the language in personal religious practice and its contribution to the Catholic religious identity. The collected data is contrasted with common arguments for and against the use of Latin in the liturgy, as well as arguments concerning the significance of language for confessional identity. I primarily take as my point of departure directives from the magisterium of the Catholic Church, with particular consideration given to statements issued by the Holy See, and I subsequently highlight the common arguments advanced in support of these positions. Regarding the role of language in confessional identity formation, I also rely on non-ecclesiastical theorists, particularly prominent linguists.The case study comprises fifteen individuals from a Catholic parish in Sweden.
Groupthink ? Rätt, men på fel sätt? : Vikten av ett fungerande mätinstrument för att upptäcka och förhindra gruppdynamiska problem och dåligt beslutsfattande
The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.
Blondinbella : en kritisk diskursanalys av Sveriges mest lästa bloggare
In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.