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Sökning: WFRF:(Sandell Anna) > Mittuniversitetet

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  • Marton, Jan, 1964, et al. (författare)
  • Financial Accounting
  • 2023. - 1
  • Bok (populärvet., debatt m.m.)abstract
    • Financial accounting is a process that goes from the company’s transactions, through the accounting system and production of financial statements, to the use and analysis of the information by external parties. The analysis of financial statements is the basis for many important decisions. This book explains the fundamental role of financial accounting in the economy.The book covers both technical and conceptual aspects of financial accounting. The double-entry accounting system forms the technical base of financial accounting. There are also chapters that explain how to prepare a cash flow statement and consolidated financial statements. Learning how to analyze financial statements is supported by hands-on calculation of important ratios.The book has a strong conceptual focus, emphasizing that an understanding of concepts is necessary for a full understanding of financial accounting. It starts with a discussion of the functions of financial accounting, and the reason it exists. There is a substantial focus both on how different financial statements are linked and the conceptual meaning of the items in those statements. Accounting principles are discussed. Finally, the conceptual meaning of different ratios is discussed from a financial statement user perspective.
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  • Zachrisson, Anna, et al. (författare)
  • Tourism and protected areas : Motives, actors and processes
  • 2006
  • Ingår i: The International Journal of Biodiversity Science and Management. - 1745-1590. ; 2:4, s. 1-9
  • Tidskriftsartikel (refereegranskat)abstract
    • Following the paradigm shift in nature conservation policy towards the inclusion of local inhabitants in planning and management of protected areas, tourism is emphasized as a way to achieve economic development in peripheral areas. Governance issues and the real impacts from tourism on development are thus often under scrutiny. In this article, the focus is on the role of tourism in the political process of protected area designation. How does the inclusion of the tourism argument affect designation processes? What kind of tourism is being promoted and how can it be conceptualized with regard to human views of the use of nature? An ecostrategic framework is presented to illustrate the essential land use choices available. Three cases of protected area designation processes are used to address the issue of tourism; the failure of the Kiruna National Park proposal and the successfully implemented snowmobile regulation area in Funäsdalen and Fulufjället National Park. The analysis shows that tourism indeed may increase local acceptance of protected areas, but how powerful this argument is depends on contextual and process factors as well.
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  • Resultat 1-4 av 4

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