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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 21 av 241
Bonus relaterad till företagsstorlek : Jämförelse av stora och medelstora företag
Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.
Konkursprognostisering : En empirisk studie av småföretag i Sverige
Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.
Svensk massmedias EU-gestaltning Analys av Dagens Nyheters och Expressens EU-artiklar utifrån ett inrikes- och utrikespolitiskt perspektiv
During the time of membership in The European Union Swedish domestic policy has gone through many changes. A lot more political areas are being influenced by the EU policy. Today every ministry has got some sort of EU office. Swedish politicians are functioning on two arenas, domestic and European. At the same time Swedish membership has gone from being highly discussed to being a state of normality.
Solvens II : En konkurrensfördel för de svenska försäkringsbolagen?
The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage. Â Â Â Â .
Ingen allvarlig kreditåtstramning i Sverige - en granskning av Riksbankens analys
During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.
XML som informationsbärare för EDI
Information handling has been a key issue for different companies for a long
time. Electronic Data Interchange (EDI) is used to transfer different business
documents from one company to another. This is done in such way that the
information itself is separated from how this information is stored and handled
in the companies internal systems. As different companies have different
systems there is a need for a standardised format for this exchange.
There is a big difference between EDI-systems based on what kind of
EDI-standard is used. The most common standard in Europe is EDIFACT, but with
increased interest of using the Internet for business communication there is a
need for a standard that is adjusted for use over the Internet.
Informationssäkerhetsarbetet: Praktiskt och teoretiskt, vilka är skillnaderna?
Denna kandidatuppsats är en fallstudie av webblösningar och specifikt kring ekonomiprogram. Studien omfattar en undersökning för att ta reda på orsakerna till att inte fler småföretagare går över till webbaserade lösningar, detta är idag högst aktuellt eftersom det blir allt mer populärt att arbeta i molnet. Molntjänster är ett relativt nytt sätt att arbeta på och det innebär stora förändringar för företagen samtidigt som de erbjuder fler möjligheter än tidigare. I och med den ökade betydelsen av molntjänster och dess arbetssätt har vi även undersökt vad det finns för fördelar med webblösningar med hjälp av befintliga användare. Syftet med uppsatsen är att lyfta fram vilka som är orsakerna till att inte fler använder webblösningar, samt vilka fördelar det finns.
Personsäkerhet vid väderskyddsbyggande : En kartläggning över dagsläget och problematiken med frånvaron av föreskrifter i branschen
This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..
Den amerikanska subprimekrisen i ett historisktteoretiskt perspektiv : En undersökning om hur USA:s subprimekris överensstämmer med Kindlebergerstolkning av Minskys modell
This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.
Revisionsbranschens relation till massmedia - En studie om hur revisionsbranschen påverkas av massmedias rapportering
Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.
"Horan, knarkaren och fettot" : En queerfeministisk analys av normer och normskapande bland häxorna i Cirkeln
In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .
Corporate Social Responsibility och Corporate Financial Performance : En studie om företagsstorleks inverkan på sambandet mellan CSR och CFP inom företag noterade på Nasdaq OMX Nordic Stockholm
Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.
Koncernbidragets hantering ur ett ABL-perspektiv: - En analys av det vedertagna tillvägagångssättet
The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.
Frihet - Vår tids Politiska filosofi? : En idéanalys av den internationella debatten om Chávez socialistiska politik
AbstractEssay in political science, C-level, by Julia Leonsson, spring semester 2007Tutor: Susan MartonFreedom ? The political philosophy of our time?An analysis of the ideas of the international debate aboutChávez socialistic politicSince more than 2000 years there has been an ongoing discussion about whether state interference is a good thing or not. Most international organisations on the international political arena are today founded on neoliberal values, and it has developed in to the hegemonic ideology of the world. The socialistic politics of the Venezuelan president, Hugo Chávez is thereby a somewhat unusual strategy. The purpose of this essay is to examine to what extent the international debate about Chávez socialistic politic can be understood through a neoliberal perspective.
Ekonomiskt bistånd för ensamkommande barn
There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.