22 uppsatser · sida 1 av 2
En utvärdering av KPP-systemet
This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups …
en översikt och ett praktikfall
This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are …
är lagens syfte uppfyllt?
… to account sick leave in the annual report. The government’s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that …
Hur används personalekonomiska kalkyler som beslutsunderlag?
… health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method: We have been using qualitative interviews with politicians, human health developerand accountants in a …
En mogen stig?
This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A …
En studie av svenska fastighetsbolag
… partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the …
De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp …
… Negative Staphylococci (CNS), followed by Staphylococcus (S.) aureus, accounting for 60.0 % and 30.4 % of the isolated bacteria, respectively. Of the staphylococcal isolates tested for penicillin resistance, 75.9 % of the S. aureus and 34.5 % of the CNS were positive for …
Definition och anskaffningsvärde ur ett skatterättsligt perspektiv.
… essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance …
En studie av tre landsting
Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med …
En obefogad oro?
… many initial thoughts that this could be the end of a successful era for the accounting profession the agencies can turn this into something positive. There will be a healthy remediation among those audit assignments that take a lot of energy and give little in return. Instead …
Alltid ett godkänt förfarande?
… The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to produce hygiene products and cosmetics, products that in Sweden only are consumed in quantities of 110 tons …
En studie av unga vuxnas medvetenhet om kemikalier i hygienprodukter och kosmetika
… The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to produce hygiene products and cosmetics, products that in Sweden only are consumed in quantities of 110 tons …
… up in Catia v5, which will be handed over to health technology centers for accounting.
… activities. The next step involves that costs must be identified in existing accounting systems, so these, in the third step, can be divided into the six cost items "Staff", "Local", "External Examinations", "Material & Medicine", "Computing & IT" or "Other", depending on where …
