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Examensarbetets titel: Det balanserade styrkortet i offentlig verksamhet – en fallstudie i Helsingborgs kommun Seminariedatum: 2010-06-03 Ämne/kurs: FEKP01, examensarbete magisternivå, redovisning/ekonomistyrning, 15 ECTS. Författare: Håkan Jönsson, Ulrike Mallach Handledare: Per Magnus Andersson, Olof Arwidi Fem nyckelord: balanserat styrkort, Helsingborgs kommun, ekonomistyrning, kommunal verksa
XBRL is an XML based, meta-tagged financial reporting language, which is anticipated to become one single standard for electronic filing of financial statements. Numerous studies have identified errors and inconsistencies in XBRL filings. Error-laden XBRL documents are a serious concern for many stakeholders. Many questions have been raised regarding the potential assurance of XBRL filings. These
This research proposal outlines a plan for a 4 year multiple case study on the degree of bureaucracy and the type of control and autonomy in small partnership-based consultancy firms. These areas are particular interesting in relation to discussions of bureaucratic hybrids - most notably those of soft- and post-bureaucracies - where a literature review shows that there are empirical and theoretica
The purpose of this thesis is to gain understanding of rebranding of a disgraceful organization. It will be a modest attempt gain insight into customer’s perception of a changed identity and how it affects the organization’s image and reputation.
Health plays a vital role in every human’s life; and the centre for the maintaining and retaining our health lies in the health care. Thanks to innovations in health care technology and innovations of new drugs the health care is constantly improving, which contributes to improved survival probability and improved quality of life. However, this development in health care comes at a high price, sin
Sverige införde den 1 januari 2007 dokumentationskrav av multinationella företags internprissättning. Internprissättningsproblematiken hade uppmärksammats internationellt och många stater hade redan infört dokumentationskrav i sina lagstiftningar. Danmark hade nio år tidigare infört krav om dokumentation. Denna uppsats kommer således behandla de svenska och danska dokumentationskraven. Syftet är aOn January 1, 2007 Sweden introduced documentation requirements of multinational companies’ transfer pricing. The issues with transfer pricing had attracted international attention and many states had already introduced transfer pricing documentation in their legislation. Denmark had earlier imposed requirements on such documentation. This essay will therefore deal with the Swedish and Danish tran
One aspect of how migration can affect countries’ economies is through the labor income sent from the emigrant back to the source country. These are called remittances and constitute an important income post for Jordan, the country which is the subject of this study. This study aims to investigate how the received remittances are affecting the recipient households’ labor supply by applying the neo
Denna uppsats behandlar frågeställningar rörande romska barn, dvs. barn med minoritetsstatus i LVU-ärenden (lagen om vård av unga). Uppsatsens syfte är att studera hur rättsväsendet hanterar LVU-ärenden som berör romska barn och att undersöka om rättsväsendet vidtar speciella åtgärder för att garantera de romska barnen sina minoritetsrättigheter. Uppsatsens har även två delysften, att kortfattat bThis essay deals with issues concerning the Romani children, i.e. children with minority status in LVU cases (the law on the care of youth). The essays main purpose is to study how the legal system handles LVU cases involving Romani children and to investigate if the judiciary is taking special measures to ensure the Romani children their minority rights. The essay also aims to briefly describe th
Syftet med uppsatsen var att genom några personers berättelser ta reda på hur det kan vara att gå igenom en svår kris. Dessa sju personer förlorade sina barn, sitt syskon respektive sin nära vän i en minibussolycka utanför Karlskoga 1999. Personerna intervjuades 12 år efter olyckan med semistrukturerade intervjuer. Intervjuerna analyserades med hjälp av IPA (Interpretative Phenomenological Analysi
The influence of a small valley on the air temperature has been studied in the Kungsmarken nature reserve, five km east of Lund. The development of cold air during clear, calm nights has been the main topic and the survey is a part of a project at the Department of Physical Geography, University of Lund, concerning the construction of a computerbased model to determine the development of cold air
The objectives of this paper was to; examine if risk preferences are stable across different distribution contexts, in line with the prediction of the expected utility theory (EUT); if the range frequency theory (RFT) (Parducci, 1965) can account for observed choice behaviour in a hypothetical investment scenario; and lastly, analyse the potential factors that can account for the individual differ
Isälvsstråket Djurkälla-Flädemo strax norr om Motala har undersökts med avseende på materialsammansättning, volym, täktverksamhet och motstående intressen till täkt. Naturvårdslagens betydelse för täktverksamhet och naturvårdshänsyn har diskuterats i perspektivet igår, idag, imorgon. Det undersökta isälvsstråket kommer att ingå i en översiktlig länsomfattande inventering av naturgrus och alternat
