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3611 Uppsatser om Övergången från Redovisningsrådet till International Financial Reporting Standards - Sida 45 av 241
Millenniebubblan : Vilka faktorer hade betydelse för dess utveckling?
Every tenth year a financial crisis tend to interfere with an economy. Price bubbles with an accompanying market plunge are therefore not a new phenomenon. Such market disruptions have been causing problems for centuries, as history has a tendency to repeat itself. The intention with this study is to learn more about the bubble phenomenon and increase the knowledge in this area in order to, if possible, prevent such a thing from happening again. The purpose of the essay is to identify factors that significantly affected the development of the so called IT-bubble in Sweden and Finland during the years of 1995-2000.
International transmission of stock market movements - a Scandinavian focus -
Previous research has found an increased transmission of stock movements in Europe, partly caused by the establishment of institutions as the EU and the EMU. The purpose of this paper is to find the possible impact from the EU and the EMU concerning the evolution of international transmission of stock market movements, on four Scandinavian markets, Denmark, Finland, Norway and Sweden. The research is based on primary data, existing theories and earlier studies regarding international transmission of stock market movements. The examined method is a VAR (Vector autoregressive model) including a 10x1 vector of variables. Furthermore the tests considered are correlation, granger-causality, variance decomposition and impulse response.
Säkerhet i Wireless Local Area Networks : En studie i säkerhetslösningar utförd på uppdrag av Saab Bofors Dynamics AB.
Saab Bofors Dynamics AB is looking for ways to let the employees work wireless in the future. The security in Wireless Local Area Networks (WLAN) has not been considered very reliable, but new standards and protocols have been developed to enhance the security in WLAN. Since most wireless components soon will have built in support for wireless communication, it is important to have a model to deal with secure wireless communication ready. This is necessary because it is important to protect the company?s information related systems, ensure contingency in the daily work and maintaining the trust of the market and the authorities.
Implementation of a quality management system in food production
The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.
Konvertibla Lån på den Svenska Marknaden: En studie av sex konvertibelemissioner
Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.
Bryggor - En studie av bryggors förekomst i publika bolag och påverkan på träffsäkerhet i analytikerestimat av EPS
Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.
Comparative analysis of Thermal Barrier Coatings produced using Suspension and Solution Precursor Feedstock
The research work performed in this thesis has been carried out at the Production Tech-nology Centre where the Thermal Spray research group of University West has its work-shop and labs.This research work has been performed in collaboration with the International Advanced Research Centre for Powder Metallurgy and New Materials (ARCI), Hyderabad, India.First of all, I would like to express my sincere thanks and gratitude to my supervisors Dr. Nicolaie Markocsan and Dr. Nicholas Curry for their guidance, great support and valuable suggestions without which this work could not have been possible. I would also like to thanks Prof. Per Nylén for keeping faith in me and providing me an opportunity to work at PTC, which is a great place to perform research.
Lämplighet i familjehem : En kvalitativ studie av godkända familjehemsutredningar
The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.
Visualisering för spelbaserat lärande
Denna underso?kande designstudie utforskar hur visuellt material till en simulator kan komma att se ut och hur va?gen fram till det fa?rdiga designen kan se ut. Simulatorn som sta?r i centrum fo?r just denna studie kallas fo?r Simulerade Provokationer (SimProv) och har la?rarstudenter som huvudsaklig ma?lgrupp. I SimProv kan la?rarstudenten som anva?ndare va?lja mellan fyra olika handlingar i en klassrumssituation.
Globalisering och miljöarbete inom multinationella företag
The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.
Det emotionella valet - ett alternativ och komplement till rationaliteten
The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..
Hållbarhetsredovisning : fyra bankers ekonomiska påverkan
Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats.
De mänskliga rättigheternas Galjonsfigur? Den Allmänna Förklaringen om de Mänskliga Rättigheterna
The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..
FN:s Milleniemål och deras påverkan på den svenska biståndspolitiken
The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.
Har IFRS gjort redovisningen mer effektiv för investerare? En studie om goodwillpostens relevans. : En studie om goodwillpostens relevans.
Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.