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298 Uppsatser om Voluntary disclosure - Sida 11 av 20

Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Vallfoderproduktion i norrländskt klimat till högpresterande hästar :

High-performance equine athletes have an energy requirement that often reaches twice the maintenance requirement. Horses are grazers and adapted to a grass diet, and diets high in grains and concentrates are associated with digestive upsets and behavioural disorders. It could therefore be of interest if the energy requirement of a high-performing horse could be met by forage. It is important that the forage have a high concentration of energy so that the horse is able to consume the whole amount of energy needed from the forage without exceeding the maximum voluntary intake. The purpose of this literature study was to investigate if the energy demand of a high-performance horse can be covered by forage produced under Northern Swedish climate conditions.

Motiv vid köp av skogsfastigheter : Ur privatpersoners perspektiv

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

ELEVINFLYTANDE ? Verklighet eller fiktion? - En studie om elevdemokrati

This paper examines the amount of influence that upper secondary school pupils of the Swedish voluntary school system. The curriculum clearly states that democratic values are to be instilled with the pupils at an early age, and that the pupils are to have a degree of democratic influence over their tutelage. This paper is based upon a survey, which involves one hundred and fourteen pupils at the Malmö Latin gymnasium. The hypothesis argues that upper secondary school pupils in Sweden have very little knowledge in this area and it contradicts much of the previous research done in this field. The pupils´ ages vary from fifteen to eighteen years of age.The survey shows that the pupils of this school have little or no knowledge of their democratic rights within the school boundaries.

?It?s like liberation? : a study of agricultural knowledge dissemination among small-scale farmers in Tanzania

The following essay is a descriptive and analyzing study in how the local Tanzanian NGO MVIWANYA works to disseminate sustainable agricultural technologies to the farmer households in Rorya District, Mara. It also presents and analyzes the reception and impacts these new technologies have on the households. Information was gathered during two weeks of field work at the organization in Tanzania. It was conducted empirically through interviews with and observations of small-scale farmer members of MVIWANYA and the staff of the organization. The gathered material is analyzed and presented with the help of a theoretical model designed by Birner et al.

Biblioteken som glöder. En studie av ideellt drivna bibliotek i Uppsala kommun och eldsjälarna bakom dem

The purpose of this bachelor thesis is to study, describe andimprove the understanding of voluntary driven libraries. How doesthe library staff view their role? How is the library operationworking in respect of economy, organization structure and systemsof rules? Research methods I used were semistructured interviewsand document research.The theoretical framework was based on Joacim Hansson´sdiscussion about libraries in a local community, Henning Bang´sdiscussion about organization culture and the Swedishgovernment´s non- profit advisory group`s discussion aboutvoluntary work.The results of this study shows that the library staff are enthusiastsmotivated by a wish to spread literature to people who find itdifficult to visit municipal libraries. Other motives for theirvoluntary work is the opportunity for being a part of a socialcommunity, to be surrounded by books and to activate body andsenses. The results of this study also shows that the voluntarylibrary system differ from the traditional, municipal library systemconcerning economy, organization structure and set of rules..

Höjda gränsvärden ? En studie om frivillig revision

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

Barns inflytande, delaktighet och intresse : En studie om samspel och förhållningssätt i förskolans vardag

The aim with this study was to give and receive an insight of children?s participation during one day in a preschool. Answers we were interested in finding out were how pedagogues act in relation to children´s influence, participation and interests and how this shows in the pedagogical context. Our own interest of children´s participation was influenced by the new revised curriculum that took place in 2010. Nowadays the pedagogues? have to be more active and reflect and document children´s influence and participation, and therefore we wanted to use this opportunity to create a picture of how pedagogues deal with these new guidelines.We have with an ethnographic inspired approach performed a qualitative study with data collected during one day with focus on children´s influence, participation and interest in one preschool section.According to the result children?s participation and influence this day were controlled by the pedagogue.

Ideella organisationer- En arena för diktatur

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

Skogsbolagens motiv bakom valet av egenägd skog och virkesinköp

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

En studie i riskhantering : Hur börsnoterade bolag redovisar intern och extern risk

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Privata Hyresvärdar : En studie om CSR på Växjös bostadsmarknad

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

En studie om värdepåverkande faktorer vid köp av bostadsrätt

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Kontantbraschen : Revisorers och redovisningskonsulters syn på införandet av kassaregisterlagen

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Diagnos av ansvarstagande : En Studie av accountability inom DN och UNT:s medicinjournalistik.

AbstractTitel: Diagnosing accountability, a study of accountability of UNT and DN?s medical journalism  ( Diagnos av ansvarstagande, en studie av accountability inom DN och UNT:s medicinjournalistik)Number of pages: 45 (59 including enclosures)Author: Alexandra JohanssonTutor: Göran SvenssonCourse: Media and Communication studies C Period: Fall 2008 University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: To evaluate the quality of medical journalism in DN and UNT according to the theories of accountability and responsibility in the media.Material/Methods: The materials and methods used in this thesis are 14 articles from DN and 14 articles from UNT that have been analyzed according to the criterion set forth by Media Doctors, an Australian media accountability system.Main Results: The results showed that DN scored an average of 57% ?satisfactory? and UNT scored an average of 52% ?satisfactory? of Media Doctors rating scale. Strengths were an educational tone and an insightful review of the newest findings in the scientific community. Weaknesses were poor transparency and a tendency to neglect full disclosure of the scientific findings and sources. Focus was also show to be on research and not on information for potential patients.

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