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914 Uppsatser om Unitary account - Sida 6 av 61
Miljöredovisning, i användarens intresse? : en studie av tre skogsbolag
Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report. The information given by the companies have been seen as slanted, and others see it only as a part of the image production for the companies. There have been several investigations of the stakeholders of environmental reports and it is not clear who is the primary stakeholder, in other words who actually reads them. All different stakeholders have different views of what an environmental account should encompass.
Saklig grund för uppsägning av personliga skäl : ? En studie som ämnar ge en klarhet i vad kravet på saklig grund vid en uppsägning av personliga skäl innefattar.
The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union. .
Bostadsförnyelse - för vem? : En fallstudie av bostadsförnyelsen i två bostadsområden i Uppsala
Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.
Hovjuvelerare W. A. Bolins AB företagsarkiv
This examination paper is an account for the author?s work to arrange and registrate the business archive and business records of court jeweller W. A. Bolin AB from 1916 until present day, and a part of the one-year Masters Programme in Archival Science at the University of Uppsala. Problems that have been encountered are treated, as well as motivations of the decisions made during the process.
USA:s syn på Turkiet, från 1997 fram till våren 2007
The aim of this essay is to analyze the political interests of the United States Government in Turkey, from 1997 to spring 2007, using a qualitative method. I will also analyze any strategic changes during this period, by using theories of realism, particularly Structure Realism and Rational Choice. Using the Rational Actor Model (RAM), I will analyze how nation states such as the United States act in the political arena in Turkey. How can the US Government legitimize the support to Turkey and at the same time criticize there democratic deficit and their view on human rights. Turkey has been an American Military Ally, via NATO since 1952 and its demographic situation has changed since the Cold War.
Elever med autism och asperger i en liten undervisningsklass : En alternativ skolform för elever med neurologiska funktionshinder
Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.
Kvadratmeter per barn : ett planeringsverktyg som mäter kvalitet?
Today's planning strategy, densification of cities, makes it difficult for municipal authorities to find spaces to build preschools and daycare centers on. The Planning and Building Act , Chapter 8, § 9 states that " if the site should be developed with buildings that contain one or more dwellings or premises for after-school , preschool, school or other activities, it should be on the property or near it, enough free space which is suitable for play and being outdoors. " Each municipality has to define the expression enough free space and a number of municipalities have established guidelines for preschool and daycare centers concerning dimensions. The guidelines measure the number of square meters of free space per child with the aim of contributing to a qualitative environment. But the size is just one quality and the issue is how other non-quantifiable qualities are taken into account in the planning process.
The paper compares three municipalities, Gothenburg, Malmö and Lund.
Artisten - den osynliga tillgången? : En kvalitativ studie om synen på musikrättigheter och artistvarumärken som immateriella tillgångar i musikbolag.
AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.
En studie om användandet av årsredovisningen i samband med marknadsföring
Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.
Processorientering i en global kundorienterad koncern : En studie av Sandvik Coromants verksamhetsstyrning
För det multinationella företaget är det rimligtvis en stor utmaning att kunna ta hänsyn till såväl den lokala som den globala dimensionen. Förevarande uppsats syftar till att kartlägga hur organisk processorientering fungerar som styrform i en global kundorienterad koncern. Med utgångspunkt i vald teori formuleras en tes med innebörden att denna styrform förväntas vara lämplig för en global verksamhet där stora krav på kundfokus, flexibilitet och anpassningsbarhet ställs. Samtidigt förväntas den försvåra integrationen av koncernens dotterbolag.Studien genomfördes genom att undersöka hur skärverktygstillverkaren Sandvik Coromant organiserar sin globala verksamhet med dotterbolag i 130 länder. Intervjuer har genomförts med beslutsfattare vid huvudkontoret, på tre dotterbolag samt med en globalt kundansvarig.
Effektivt nyttjande av högeffektslysdioder i mobil belysning
The purpose of this master thesis has been to find different solutions to the design of a headlamp with a cluster of three or possibly four high power LEDs (Light Emitting Diodes). During the work, two different problems have been considered; how to design a lens in order to shape the light beam in a desirable way, and how to design a cooling system which will lower the temperature of the LEDs as efficiently as possible, still taking into account the geometry set by the optical solution as well as other given geometries. The results presented in this thesis are partly the outcome of a literature study, but derive mainly from a number of tests and measurements made on two test rigs and one concept prototype..
Hur lägger lärarna upp matematikundervisningen i förberedelseklassen? : En studie om lärarnas upplevelser, arbetssätt och svårigheter de möter i förberedelseklassen
National Agency for Education for the results of national sample results show that students with another mother tongue than Swedish have low results with a larger percentage than majority students. Research shows that this depends on their mother tongue and the importance of language in the subject to learn.The purpose of this study was to examine how teachers experience, plan and implement their teaching field of mathematics in the preparatory class. The focus is on two perspectives; an intercultural perspective and a social perspective. The newly arrived pupils in the preparatory class come from different parts of the world which leads to an intercultural classroom being formed. The aim of the social perspective is understand how students integrate into the social in the classroom.I use qualitative methods through interviews.
Utveckling av inkontinensprodukt
Together with Attends in Aneby a thesis of 15 ECTS (credits) have been undertaken. The assignment was to develop a new incontinence product for single use. Users of the product value comfort, flexibility, softness, comfort and a discreet product. Users are for individuals with incontinence problems that usually receive the products via prescription. The product must also have an attractive price and good quality from the purchase / originator's perspective.Currently there are two models that Attends supplies, which the project intends to develop, (Slips / Briefs and Pull On's).
"Det här är inte ett hospice" : Konstruktioner av död och döende på en avdelning för palliativ vård
The study aims to analyze conceptions of death and dying at a clinic for palliative care, using a constructivist perspective and a discourse analytical approach. The empirical material consists of interviews with staff members, documents and photographs of the environment, taking both space and materiality into account. I conclude that the studied practice is mainly characterized by a tension between a caring discourse and a medical discourse..
Harmonisering av redovisningsstandarder
Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.