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298 Uppsatser om Voluntary disclosure - Sida 7 av 20

Corporate Social Responsibility : Ett ansvarsfullt ledarskap

This thesis discusses the concept of Corporate Social Responsibility, which means that companies are taking a voluntary accountability towards the society with a view to improve it. Today's stakeholders and people in general have higher demands and expectations on businesses and its products or services than before. This is driving more and more companies to consider questions like voluntary responsibility so that they can maintain public confidence. Confidence towards the banking sector is particularly important to avoid financial crises. Our study focuses on leadership impact on CSR.

Humankapital i årsredovisningar : -skillnaden mellan nio kunskaps- och nio industriföretag

Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest information om sitt humankapital, då det är företags viktigaste tillgång.

RR 18: Resultat per aktie - en studie av 20 börsnoterade företag

Användbarheten av RPA har varit tvivelaktig i och med minskad användning, vilket beror på att begripligheten och jämförbarheten av nyckeltalet har varit bristfällig. Tillförlitligheten till RPA kan öka efter RR 18:s ikraftträdande, eftersom kraven på en enhetlig beräkningsstandard ökar jämförbarheten. Utvecklingen av RPA har påverkats av olika resultat- och skattebegrepp, vilket har lett till att det inte har funnits någon enhetlig redovisningspraxis. RR 18:s klassificering som en upplysningsrekommendation påverkar dess genomslagskraft. Upplysningskravens begränsade genomslagskraft kan bero på tidigare redovisningstraditioner i företagen, internationell påverkan och avsaknaden av en debatt om nyckeltalets betydelse och användning..

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.

Ersättning vid tvångsförvärv av mark ? En typfallsstudie av ersättningen i två olika ersättningssystem

Each year approximately 2,000 new detailed development plans are accepted in Sweden. When an area is covered by a new detailed development plan, it is often necessary that land has to be acquired to adjust the property units to the new plan. The owner conditions of the property units can usually be adjusted through negotiations between the seller and the buyer. But in some situations, when no agreements can be reached, it is possible to use coercive measures to purchase the land. Compulsory purchases are only permitted when certain legal criteria?s are met.

Skapande av animationer för interaktiv spelmedia genom motion capture

In this thesis I will propose and test a pipeline for creating in-game animations using motion capture technology, with the aim to export to a 3D game engine, such as UDK or similar. Even though there are already established pipelines for creating in-game animations in the game industry, they are not of public knowledge and dissemination of information is hindered by the severe NDA (non-disclosure agreements) imposed on the studios and artists. I will therefore use my experience with game production and as a student, to research and propose an optimal pipeline for developing in-game animation that may be used by other students, researchers and independent game developers. The methodology used to test the pipeline will be a case study based on the student project Synergy, which I am developing with other third year students also attending the Game design Education at Gotland University..

Bekämpande av barnfattigdom : hur fyra aktörer i det civila samhället i Uppsala kommun uppfattar och hanterar barnfattigdom

ABSTRACT Poverty, and in particular child poverty, is a serious social problem. Statistics show that the number of children living in poverty has increased over the last ten years. Earlier research shows that there are huge gaps in our knowledge of how the actors in civil society handle child poverty. With this study we hope to help fill this gap. The aim of our study is to look at how four different organisations working in the civil society in Uppsala perceive and handle child poverty.

Föreningslivets (TUF) och skolans betydelse för turkiska ungdomars identitet : En kvalitativ studie om fem turkiska ungdomars uppfattning om deras identitetskapande  

The Swedish society has gone through a radical change. From being a monoculture society it has developed into a multicultural society representing a mixture of people from all around the world. This change has had a significant impact on both the Swedish school system and the teacher?s role. Therefore a subsequent ambition for a multicultural school would be to recognize this diversity and establish guidelines for how to meet each individual students need.

Redovisning i fackförbund : Visar den resultat och ställning?

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

Anhörigvårdarens situation

The purpose with this study was to examine how persons giving care to their spouses with dementia experience their life situation. As information source we used a qualitative study which included halfstructured interview questions. The study took place in three municipalities in the south of Sweden. Three females and two males took part in the study and everyone had experiences of giving care to their spouces with dementia. We used a coping theory and an exchange theory.

"Arbeta som god man" - "Work as an administrator"

This study illustrates the task of the administrator where the main focus lies on getting understanding for the administrator?s work, showing how this is performed. The method I have used in the performance of the research is the qualitative method. This study was carried through by means of interviews. Theoretical starting points are exchange theories, friendship theories and part theories.

De sista entusiasterna? En studie av medborgarnas engagemang under ett decennium i Åsele, Borrby, Hasslarp och Tving

The purpose of this study was to examine how commitment to a cause on a local basis had developed in four smaller groups during one decade. In 1996 I interviewed representatives in Åsele, Borrby, Hasslarp and Tving about their commitment and citizen initiative. Now, ten years later, I followed it up by interviewing them again. I wanted to know if the groups/associations still existed, if they had achieved their goals as they where pronounced ten years ago and how a strong commitment on a local basis can develop during ten years. Which phenomena decide whether the group develop or phase out? I use the term citizen commitment instead of citizen initiative to stress the fact that it is no longer an initiative but an on-going commitment.

"Det var fel, men vi brydde ju oss inte alls om de personerna" : En kvalitativ studie om hur svensk journalistik skildrar relationen mellan polisen och romer

The following study aims to examine how the Swedish journalism portrays the relationship between the Swedish police and the Romani people in Sweden in connection with the disclosure of the registration of thousands of Romani people during the autumn of 2013. The study proceeds from a series of articles written 2013 about what in Swedish media is known as ?Registerskandalen? or ?Romregistret?. The theories used in the study all originates from Postcolonial Theory and Ethnocentrism, and we used van Dijk's Critical Discourse Analysis for analysing the result. In the end of the study we find that the Swedish journalism portrays the Swedish police's view on the Romani people as negative in comparison to how they view the rest of the majority society in Sweden..

Inverkan av föräldrastrategier och föräldrabarnrelation på tonåringens Interneterfarenheter

Theories about exposure and risk-taking in an everyday environment show a connection between parental strategies, parent-child relationship and exposure on the Internet. In the present study, the Internet is presented as an everyday activity. Negative exposure is seen as an outcome of risk-taking. The purpose of the study was to examine in what way parental strategies together with the parent-child relationship were related to the teenagers? negative experiences on the Internet, which consisted of three categories: 1) Exposure to pornographic sites, 2) Exposure to upsetting and violent material, 3) Digital bullying.

Hur bokskogslagen blev till ? konflikter och lösningar 1964-1974

During the early Middle Ages beech forests (Fagus sylvatica L.) spread out over large parts of southern Sweden. They had a crucial role in human survival for hundreds of years. For various reasons, the beech forest area has decreased since the 1600s. Spruce planted on former beech forest land was the primary reason for the decline during the second half of the 1900s, which made many worried about the future of the beech forests and led to a beech forest act in 1974. This study describes the background to the beech forest act based on parliamentary official documents.

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