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298 Uppsatser om Voluntary disclosure - Sida 10 av 20

Det praktiska intellektet: timmerlagning med mallbr?da som exempel

This thesis presents a method of making repairs in log houses. The purpose of the thesis is to use this method to exemplify crafters practical intellect. The method is based on the use of a template board to transfer the measurements onto the new log. There is a dearth of literature dealing with timber repairs, and the literature regarding using a template board for this is non-existent. The description of this method has therefore been compiled from interviews with active timber crafters.

Hög redovisningskvalitet - Lägre risk och högre förväntningar? - En kvantitativ studie över sambandet mellan redovisningskvalitet och finansiella mått

Rapportens syfte: Att undersöka eventuell samvariation mellan redovisningskvalitet och betavärden, volatilitet, price/earnings samt price/sales.Metod: Jämförelseanalys där korrelationer har beräknats mellan finansiella mått och resultaten utifrån en bedömningsmodell från konsultbolaget Kanton som vi anser utgöra en valid mätning av redovisningskvalitet.Dataunderlag: Finansiell data har hämtats från Avanzas webbportal medan resultaten från Kantons granskning har nyttjats, vilken i sig utgör underlag för utmärkelsen Årets börsbolag som görs i samarbete med Aktiespararna.Resultat: Vi finner inga signifikanta samband som ligger i linje med våra ursprungliga frågeställningar. Det verkar dock finnas ett positivt variationssamband mellan betavärde och redovisningskvalitet på Mid Cap-listan.Slutsatser: Analysen förkastar våra förväntade resultat och förutom mätfel diskuterar vi potentiella orsaker som exempelvis att investerare inte tar till sig all information, att den avgörande informationen återfinns i räkenskaperna eller att redovisningen bestäms till stor grad av kapitalägare. Det kan också vara så att mer information inte alltid är positivt..

Eutanasi / Dödshjälp : en litteraturstudie ur patientens synvinkel

 Background: Euthanasia means help to die. Some terminally ill patients wish for euthanasia. Purpose: Illuminating terminally ill patients' desire for voluntary euthanasia. Method: A general literature study. Seven articles were reviewed and analyzed.

Förståelsen av hedersrelaterat våld : En litteraturstudie i ljuset av postkoloniala teorier

The murders of Pela Atroshi, Sara Abed Ali and Fadime Sahindal, started a debate concerning the underlying motives of honour related violence. This paper aimed to describe and explain in what way honour related violence is perceived in publications by academics, public authorities and voluntary organisations to name a few. Different types of literature were thematically analysed as well as analysed using a model by Lorentzon. The scope of this paper was narrowed down to Swedish conditions and excluded men as victims of honour related crimes.The conclusion suggests a definition of honour related violence as a result of general patriarchy with different features. For example, men?s honour is connected to women?s behaviour and retaining of virginity.

Revisorn - granskare eller konsult? : En undersökning av tjänster från en revisor efterrevisionspliktens avskaffande

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

?De ska veta att jag finns strax bakom, om de behöver mig?. En kvalitativ studie om hur ledare inom en ideell organisation ?leder? de frivilliga.

Antalet frivilliga ökar alltmer och därmed ställs det alltfler krav på frivilligledare/ledare inom ideella organisationer. Min förförståelse är att ledare inom ideella organisationer ska värna om de frivilliga, motivera, ?hålla lågan uppe? och stödja ?eldsjälarna?. Då det inte finns mycket skrivet om hur frivilligledare/ledare inom Röda Korset går tillväga för att leda frivilliga, är syftet med studien att belysa hur ledare inom en ideell organisation, Röda Korset, ?leder? de frivilliga som ingår i organisationen och hur ledarna ser på sitt ledarskap.

Sjung svenska! - En studie kring huruvida sången kan vara ett redskap i sfi-undervisning

Title: Sing in Swedish! The purpose of this study is to find out how songs and singing could complement Swedish second language education. The method I have used to collect information is qualitative interviews with four persons with different professions: a teacher, a choirleader, a singing teacher and a medical doctor and a laryngologist. The study begins with a few thoughts about my interest in the subject, followed by a short overview of other studies and literature that has been published on the subject. The persons I have interviewed has experiences of either singing, use of voice or teaching of the Swedish language. The results of the interviews have been analysed and compared with the literature.

Kvinnor utsatta för sexuella övergrepp - en litteraturstudie med fokus på mötet med hälso- och sjukvården

Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.

EUROPOL -en studie av det polisiära samverkansorganet Europol och dess betydelse för polisiär integration inom Europeiska Unionen

AbstractThe purpose of this thesis is to describe and analyse Europol. The research questions are:- How would increased powers for Europol impact on the cooperation between Europol and police authorities in EU-member states?- Which one of the two theories transactionalism and neofunctionalism can best create an understanding of Europol and its integration with the police of the member states?In so doing the study applies a qualitative method.Europol is the European Police Office and it was established through the Maastricht treaty in 1992 with the purpose of making the integration between police of the EU member states more efficient. In order for Europol to make integration between the police of member states more efficient it can be suggested that it needs for Europol to develop into having executive powers.One conclusion of this study is that Europol is an important tool for integration in the EU but there are at least three issues that are influencing the level of effectiveness in the integration work between the police of the member states; possible mistrust, that Europol has no executive powers and that it is voluntary for member states to participate in assisting Europol with information. Another conclusion is that Europol can be understood through an integration perspective when transactionalism and neofunctionalism are complementing each other..

Är sexsäljare offer eller har de fattat ettmedvetet beslut? : En diskursanalys av svenska tidningsartiklar

This study is a critical discourse analysis of Swedish newspaper articles about prostitution. The purpose of the study is to investigate which discourse/discourses about prostitution that is/are adressed in the articles and identify the power relations and meanings that are constructed by the different subject posititions in the articles. Apart from critical discourse analysis social constructionism and a discussion about gender are applied in the analysis. The results supports findings in earlier research about prostitutionin Sweden; that the debate is focused around prostitution as sexual domination or prostitution regarded as a voluntary choice which rises demands of human rights for sexworkers. No prostitutes or buyers of sex where given the opportunity to comment on the matter, only journalists, politicians, social workers and policemen.

Våldsutsatta Äldre Kvinnor : Yrkesverksammas erfarenheter

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

?De ska veta att jag finns strax bakom, om de behöver mig?. En kvalitativ studie om hur ledare inom en ideell organisation ?leder? de frivilliga.

Antalet frivilliga ökar alltmer och därmed ställs det alltfler krav på frivilligledare/ledare inom ideella organisationer. Min förförståelse är att ledare inom ideella organisationer ska värna om de frivilliga, motivera, ?hålla lågan uppe? och stödja ?eldsjälarna?. Då det inte finns mycket skrivet om hur frivilligledare/ledare inom Röda Korset går tillväga för att leda frivilliga, är syftet med studien att belysa hur ledare inom en ideell organisation, Röda Korset, ?leder? de frivilliga som ingår i organisationen och hur ledarna ser på sitt ledarskap.

Frivillig redovisning i börsföretagens årsredovisningar.

Syftet med uppsatsen är att beskriva och analysera den frivilliga redovisning som börsföretag lämnar i årsredovisningen, samt att identifiera egenskaper som kännetecknar företag som publicerar samma typ av frivillig redovisning och skillnader mellan företag som väljer olika typer av frivillig redovisning.Vi avser vidare att teoretiskt förklara företagens motiv för att publicera frivillig redovisning.Våra slutsatser är att företagen lämnar stora mängder frivillig redovisning av olika typer, men innehållet och formen varierar. Vi kan inte konstatera några generella mönster som kopplar redovisningstyper till företagsspecifika karakteristika. Praxis kan konstateras i den mening att många företag publicerar en viss typ av redovisning, men det finns ingen praxis för vad denna redovisning ska innehålla och hur den ska utformas. Grundläggande redovisningsprinciper som tillförlitlighet, jämförbarhet och väsentlighet är applicerbara på frivillig redovisning och bör gälla. Företagen tenderar att vara försiktiga med att redovisa detaljer om den interna verksamheten.

Jag har svårt att tro att man vill vara utanför samhället : Socialarbetares upplevelser av integration i arbetet med ensamkommande barn

The purpose of this paper was to examine social workers' experiences of integration of unaccompanied children. We aimed to study which factors in the individual and the community social workers experience affect the integration and how they, based on their understanding, work to promote integration. The essay has a phenomenological approach and focuses on the social workers' own experiences of the phenomenon. The empirical data was obtained from qualitative interviews conducted with five social workers, all administrators in cases involving unaccompanied children. The result shows that the social workers feel that the desire to integrate is the most important presumption that must be present in the unaccompanied children.

International Corporate Governance-A Comparison of the Corporate Governance Systems in Germany and Sweden

The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.

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