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3621 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 43 av 242
Finansiell psykologi : En empirisk studie av olika faktorers påverkan inom finansbranschen
Investors have been shown to be driven by emotional and psychological factors. This contradicts classical financial theories, for example the Efficient Market hypothesis which states that all investors act rationally. Behavioural Finance is an area of study which describes various psychological factors which may result in irrational investor behaviour.The primary question of the study is: which factors do operating people in the financial sector consider themselves to be influenced by? The purpose of this study is to investigate the factors which affect the process of creating forecasts or making financial decisions. The study examines in addition if there is a correlation between length of investor experience and overconfidence in forecasting accuracy and investment decision making.The study includes both quantitative and qualitative analysis.
På andra sidan tröskeln : En kvantitativ innehållsanalys av fem svenska tidningars gestaltning av Sverigedemokraterna före och efter valet 2010
The Swedish right-wing party the Sweden Democrats gathered much attention during the Swedish general election of 2010. The party?s immigration policy clashed with other major Swedish parties perceptions and the Sweden Democrats got major coverage in Swedish media even before the election had taken place. Despite controvercies surrounding the party, they eventually succeeded in getting into the parliament.This study explores how the coverage of the Sweden Democrats in five large Swedish newspapers has changed between 2009 and 2013. This was done by studying two periods, each period taking place a year before the next general election.
Vi är lika : Kulturella skillnader och professionalism i internationella projekt
Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.
En förändrad socialdemokratisk utrikespolitik? : En motivanalys av socialdemokratiska ställningstaganden gällande försvarsavtalet med Saudiarabien mellan Ã¥r 2005 till Ã¥r 2015.Â
In 2005 the Swedish social democratic government settled a defense treaty with Saudi Arabia. Ten years later, a new Social democratic government ends the treaty. This thesis will study the Social democratic party?s motives behind their actions regarding the treaty. Kjell Goldmanns theory regarding the three fields of interest concerning state?s foreign policy, security policy, economy and international values, will serve as the theory and operationalization of this thesis.
Skyldigheten att skydda : Utvecklingen av R2P ur ett folkrättsligt perspektiv
The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.
Det svenska utvecklingsbiståndet : Enbart till de behövande?
The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.
En Elektrisk Kris : En studie om en kommun och dess lokala aktörers krisförberedelser vid ett omfattande elavbrott
Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.
HIV och könsojämlikheter; en dödlig kombination? : En studie av patriarkal dominans i den internationella diskussionen om HIV/AIDS
AbstractEssay in political science, C-level, by Ellen Linde, spring semester 2007. Tutor: Susan Marton.?HIV and gender inequalities; a lethal combination? A study of the patriarchal dominance in the international discussion on HIV/AIDS?The purpose of this essay is to study to what extent a patriarchal discourse is present in the international discussion on how to best fight the spread of HIV/AIDS. To determine if a patriarchal discourse is present or not I have used a feminist theory on patriarchal dominance. I have concentrated on the United Nations resolutions about HIV/AIDS.
Stel eller formbar profession : En studie av praxisändring till IFRS 3 för goodwill
Professionen revisor är ett yrke som kräver anpassning till förändring på en nästan regelbunden basis. Nya standarders tillkommer och gamla ändras med målet att uppnå en ökad transparens inom revisionen. Detta till stånd av en ökad internationalisering och globalisering av dagens företag. Frågan om professionen har ett motstånd till förändring eller inte känns högst relevant i sammanhanget. Inom organisationsteorin pratar om detta motstånd som strukturell tröghet.
Förväntningar och osäkerhet i ett förändringsskede : Ericsson Operating Expenses Financial Control
Fallstudien baseras på ett samarbete med Ericsson Operating Expenses Financial Control och syftar till att belysa förväntningar, förväntningsgap och bakomliggande osäkerheter i samband med ett förändrat arbetssätt. OPEX Financial Control är en supportverksamhet som tillhandahåller tjänster vad gäller uppföljning av omkostnader till ett antal affärsenheter och övriga verksamheter inom Ericsson. I ett under hösten 2005 pågående pilotprojekt prövas ett nytt arbetssätt som innebär att linjecheferna tar ett ökat finansiellt ansvar för sin egen omkostnadsuppföljning. Detta medför att ett nytt verktyg och nya rutiner prövas. Studien utgår ifrån intervjuer med fem controllers, varav fyra representerar enheten OPEX Financial Control, samt fem linjechefer.
Finansbubblor & babybooms : - en studie av sambandet mellan ekonomiska faktorer och fertilitet i Sverige 1960-2008
Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.
Bosnien en studie av OHR statsbyggande
This essay examines the international communitys intervention in Bosnia. The purpuse i to give the reader a deaper understanding of the problems appeared in re-building the bosnianstate. Office of the higher representive (OHR), was to become the koordinator of therecontruction of the institutions and governance. The theory used fore the examination isstate-building, whith an alingnment of state-building trough the international community.The second part of the essay examine the ideas of the High representive (HR) trough threedifferent dimensions. The idea-analysies search to present the core of ideas of OHR, nationalparties and the reconstuction of media.
H?llbarhetsrapportering i svenska industrif?retag
Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.
Jämförelse av fallhändelsedokumentation före och efter införandet av en kvalitetsnorm för fallprevention
ABSTRACTAim: The aim of this study was to examine differences in the documentation of the case incident reports, before (FRP) and after (FRE) the introduction of a quality standard for fall prevention in the geriatric departments at a Swedish University hospital. Method: 51 fall incident reports were collected before the introduction of quality standards for fall prevention and 63 after. Differences in documentation between the fall incident reports were analyzed with a Chi-2 test. Results: Number of case incidents in which the use of the alarm mat was documented increased after the introduction of quality standards for fall prevention and documented use of shoes and walker decreased. The majority of all documented case incidents occurred inside the patient room according to both FRP and FRE.
Bedömning av området energi : En jämförelse mellan Miljöbyggnad, Svanen, FEBY12 och PHI
The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.