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691 Uppsatser om Accrual anomaly accruals abnormal return - Sida 29 av 47
Den offrade alkoholpolitiken En studie av moderaternas förändrade alkoholpolitik
The Swedish alcohol policy has by tradition a restrictive composition, with high taxes and the Swedish Alcohol Retailing Monopoly as important elements. The Moderate Party has been powerful critics of the alcohol policy and has advocated a reformation. However, today the Moderate Party seems to have changed the attitude towards the alcohol policy and it even supports the Swedish initiative to create cooperation about alcohol matters at the EU level.This thesis examines why the Moderate Party has changed its attitude towards the restrictive alcohol policy. Three aspects have been considered: the rise of a European public policy, strategic choice, and the influence of the political environment. The paper discusses the problem from a strategic perspective, which means that the political change is viewed as a result of strategic considerations.The party has indeed been affected by all of the three aspects, although to different extent.
Restriktioner av växthusgasemissioner : hur påverkas lantbruksföretagens ekonomi och produktionsinriktning?
The agricultural sector accounts for about 13 percent of the total load of greenhouse gas emissions from Sweden (Swedish Environmental Protection Agency, 2007). The Swedish objective to reduce the greenhouse gas emissions with 40 percentage units to the year of 2020, based upon the year of 1990, might imply stricter regulations for Swedish farmers. A regulation or other forms of economic incentives is probably necessary to reduce the emissions originating from the agricultural sector.
This study aims to investigate the economic and managerial impact on two agricultural firms with differing production system given that a constraint on green house gas emissions is introduced. Gases included in this study are carbon dioxide, methane and nitrous oxide.
Rysslands misslyckade demokratisering : och återgången till den auktoritära styrelseformen
When the Soviet union collapsed at the beginning of the 1990s, a democratization began to develop. During the Jeltsin years, democracy in Russia was developing steadily, but since Putin became president at the turn of the century it has started to move back towards authoritarian rule. The purpose of this study is to explore the reasons for why the democracy in Russia never became consolidated and to understand why the country again has moved towards an authoritarian rule, like the one during the Soviet union.In order to fulfill the aim of this study, two theories were used. These were Linz and Stepan's consolidation theory, about the five arenas that have to be developed, and Samuel P. Huntington's theory about authoritarian nostalgia.
Kapitalstruktur och Affärsrisk
During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.
Malmmineralogisk undersökning av Pb-, Zn-, Cu- och Ag-förande kvartsgångar i Värmskogsområdet, mellersta Värmland
AbstractPolymetallic (Pb-Zn-Cu-Ag-Au-Sb-As-Bi-Cd-Te-Se-Ge?) quartz veins occur in an area from Eidsvoll in southeastern Norway to west of LakeVänern in southwestern Sweden. They most likely formed during the waning stage of the c. 1 Ga Sveconorwegian orogeny. In Värmskog parish, Värmland county, several mineralized quartz veins of different types are known.
?Mer än att leka träslöjd? : En kvalitativ studie om vad en sysselsättningsverksamhet kan betyda för dess deltagare
This study was the foundation for an evaluation of an employment project in Sweden. The project offers occupations in carpentry as well as kitchen work for people with psychiatric disorders, substance abuse and other social difficulties. This studies purpose was to analyze the projects significance to its participants and also to distinguish weather the project influences the participant?s life in a professional or private way. The methodological tool was five qualitative interviews with the participants and three qualitative interviews with the employees.
Investeringskalkylens svarta får - en studie om utvärderingen av ledarskapsutvecklingsprogram
The concept of leadership development plays an important role within the modern organization. As a result of the increasing interest in developing leadership competencies, investments in leadership development programs are becoming a common part of business strategies. However, the return on those investments is seldom evaluated. The reason for this is considered to be the complexity created by the many factors that influence leadership but have no relation to the program. This is a case study based on interviews with participants from a one-year leadership development program that was carried out at AB Previa.
Inverkan av den genetiska defekten Complex Vertebral Malformation på fruktsamheten hos SLB :
Complex Vertebral Malformation (CVM) is an autosomal recessive inherited defect in the Holstein breed. The defect has lead to structurally malformed calves and losses of pregnancies. To determine the effect of CVM on fertility in the Swedish Holstein Breed 375 Holstein bulls used in breeding by Svensk Avel and Skånesemin were assigned to this study. 228 bulls matched the criteria of birth year, 1995-1999, > 75 inseminations and a known CVM-status. Of the total 228 bulls 53 of them were CVM-carriers and 175 were non-carriers.
The SAS-programme was used to determine the effects of CVM-status, the bull?s father and birth year on Non-return rates (NRR) for 28, 56 and 168 days.
Betjäningskostnader i olika distributionskanaler: En fallstudie av ett svenskt bokförlag
In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.
Den nya rehabiliteringskedjan och arbetslivsinriktad rehabilitering ur försäkringskassahandläggarens perspektiv
Den nya rehabiliteringskedjan med sina fasta tidsgränser för långtidssjukskrivna har fått stor uppmärksamhet i svensk media under senare tid. De nya reglerna fokuserar framförallt på tidiga insatser för långtidssjukskrivna med målet återgång i arbete. Intervjuerna i föreliggande studie utfördes med sju försäkrings-kassahandläggare på olika försäkringskontor. Syftet var att undersöka vilka erfarenheter och upplevelser handläggarna på Försäkringskassan har av den nya rehabiliteringskedjan och arbetslivsinriktad rehabilitering. Resultatet visade att det är en mängd olika faktorer som påverkar handläggarnas arbete.
Landsortsdeckare - den nya hembygdslitteraturen? : Analys av tre deckarserier från Sandhamn, Kiruna och Öland
During the last years the number of Swedish detective stories which take place in the province outside the big cities has increased enormously. In this study I have analysed the novels by the three authors Viveca Sten, Åsa Larsson and Johan Theorin to investigate the connection between the milieu and the story and in what way it is involved in the crime riddle.They all keep to the formula of the classical detective story but represent different variations within this formula. In spite of the differences in their stories the basic pattern is the same. As their protagonists the authors are emotionally connected to the place in the novels. This connection it strengthen by the authors themselves as well as the publishing companies when introducing them on the market.
Bära eller brista - byte av noteringslista? : Nya resultat från svenska aktiemarknaden
Denna eventstudie syftar till att undersöka hur ett byte av noteringslista påverkar kumulativ onormal avkastning (CAR) 1 till och med 12 månader efter genomfört byte. I studien undersöks därför utförda byten av noteringsplats på den svenska aktiemarknaden under tidsperioden 1995-2009. I studien beräknas onormal avkastning delvis med marknadsmodellen (MM) som grund, men också med Fama & French tre-faktormodell (FF) för att öka reliabiliteten. Vidare undersöks om skillnader i CAR föreligger under olika tidsintervall samt om olikheter förekommer efter att berörda företag delats in i undergrupper baserade på typ av byte, industri samt storlek. Slutligen testas utifall den eventuella kumulativa onormala avkastningen är signifikant skild från noll med student t-test samt om det föreligger skillnader i medelvärde i de olika undergrupperna.
Etnisk strukturell diskriminering i arbetslivet : när ditt namn väger tyngre än dina meriter.
The situation on the Swedish labour market is different in opportunities whether you are a native Swede or someone who has a foreign background. People with foreign backgrounds tend to have lower wages, higher rate of unemployment and often have temporary employment contracts. There is a conception that the Swedish culture is the standard and other foreign cultures are abnormal and different. The purpose of this study has been to investigate why there is discrimination on the labour market against ethnic minorities and how the Swedish history has contributed to the structural ethnic discrimination that we are struggling with. I have been using the right dogmatic method and a social science perspective as complement in order to answer the purpose.
En Bättre Människa : En normkritisk studie av föreställningar om kön och sexualitet i berättelsen om normbrytande ungdom
This study aims to make out, which notions and ideas about gender and sexuality that comes into expression in the description of the deviant youth. This study is a narrative analysis, based on a queer theoretical approach. The queer theory directs attention to the normative frameworks on gender and sexuality. Queer theory also illustrates the relationship between the normative and what is considered abnormal/deviant. The study's empirical basis is 8 legal texts, legal documents formed in a Swedish context, which include the welfare state´s judiciary and social services.
Corporate Brand Positioning
PURPOSE: To investigate to what extent product brand positioning models can be used to analyzecorporate brand positioning;METHODOLOGY: The phenomenon is observed from a positivist epistemological position within a primarilyinductive research design. The research strategy is defined as qualitative, while the method of ethnographiccontent analysis is implemented to analyze primary data;THEORETICAL PERSPECTIVE: Product and brand positioning literature; Product brand positioning rhombus;EMPIRICAL DATA: Ethnographic content analysis of brand commercials;CONCLUSION: As shown by the extensive literature review product brands (PB) and corporate brands (CB) coexistin corporate environments. One of key insights of this study shows that product brand positioning(PBP) and corporate brand positioning (CBP) processes can also co-exist in the same corporate environment.Moreover, PBs can be built based on the CB, making the investment in CB a long term return on investment.The study also observes that PBP messages include the ?against whom? attribute, highlighting differentiationin the competitive environment; when on the corporate level, this evolves, and in some cases becomes quitethe contrary, when the concept of ?from whom? or ?by whom? is stressed more than the differentiation amongother CBs in the competitive environment. This stresses the importance of including brand identity elementsin CBP..