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298 Uppsatser om Actuarial assumptions - Sida 2 av 20
IAS 19 och aktuariella antaganden i praktiken : En studie ur ett beslutsteoretiskt perspektiv
Ett mycket debatterat ämne är pensionsområdet. IASB har genom IAS19 gjort ett försök att harmonisera redovisningen inom detta område, trots detta uppkommer det nationella så väl som internationella skillnader. Det huvudsakliga problemet för bolag är att framställa en rättvis diskonteringsränta vid nuvärdesberäkning av deras pensionsskuld. Detta har medfört att de flesta bolag, på grund av kunskapsbrist i ämnet, valt att hyra in denna expertis från en aktuariekonsult.Syftet med denna uppsats är att ur ett beslutsteoretiskt perspektiv beskriva hur aktuariekonsulten resonerar och agerar kring valet avföretags aktuariella antaganden.Det som legat till grund för denna studie är teori och regler utifrån IFRS/IAS 19 samtidigt som valda delar utifrån beslutsteori varit i fokus.För att få svar på vår frågeställning har vi valt att utföra sex intervjuer, fyra med aktuariekonsulter och två med redovisningsansvariga på börsnoterade bolag. Utgångspunkten för ansatsen har tagits från det abduktiva synsättet eftersom en växelverkan mellan teori och empiri genomförts.Denna uppsats har påvisat att konsulterna inte såg sig själva sombeslutsfattare utan intog en mer stöttande roll.
Institutionella omgivningen i förändring
The purpose of this thesis was to examine relevance of the proposition made by new insitutionalists about institutional and technical environment. This proposition originaly made by Meyer & Rowan (1977) has two core assumptions: The first is that all organizations are controlled by combinations of types of demands; technical demands for efficient production and institutional demands to adept to cultural and normative expectations. The second assumption is that there exists a few organizations dominated almost entirely by one typy of demand. Organizations dominated by institutional demands are said to live in an institutional environment, while technical organizations is said operate in a technical environment. This thesis has examined if these assumptions are still applicable in describing organizational interaction with the environment.
Barn, ungdomar och genusperspektiv: Magisteruppsatsers utgångspunkter och problemval
A quantitative and qualitative study of all LIS Master theses applying a gender perspective on children-centred issues previously published at the Swedish School of Library and Information Studies. Two hypotheses were investigated: 1) studies with explicit gender perspective express strongest urgency; 2) study results confirm predeclared assumptions. A content analysis of all theses, and closer thematic analysis of ten, form the main question: Is there a risk that the theses? similarities in terms of urgency and confirmation create predictable conclusions? The theses? motivations behind the choices of research problems are explored in the content analysis. Two categories of motivation can be identified: 1) personal; 2) generally applicable.
Lika lön, oavsett kön? : En studie av kommunanställdas lönegap 2001-2013
Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.
Unga ledares ledarskap - en kulturell fråga
Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.
Unga ledares ledarskap - en kulturell fråga : Ett exempel från en handbollsförening
Culture is seen as an abstract phenomenon, not easily defined. It is cathegorized as something that affects every person, though it is seldom described how. This study adress how culture, in the form of basic assumptions and accepted behaviors and ways to think affected how young coaches formed their leadership under the influence of their organization. The possible implications for the importance of knowing about ones culture in an organization affect both the recruitment process in organizations and what the organization stands for and what is conveyed through values and ways to act in the organization. The purpose of this study was, through the use of semi-structured interviews with young coaches and organizational leaders and a review of policys, to get the perspective and experiences of young coaches regarding cultural influence on their leadership.
Redovisning till verkligt värde: Tillämpningen av IAS 40 i svenska fastighetsbolag
The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.
American Psycho ? En analys av Patrick Bateman som berättare
In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.
Service till alla? : Folkbibliotekens roll i de små och medelstora företagens informationsförsörjning - en granskning av tre företagsserviceprojekt
The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..
Iberoamerika - ett samarbete : En kvalitativ studie
In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.
Hur långt sträcker sig den svenska välfärdspolitikens strävan efter jämlikhet? : en diskursanalytisk fallstudie av storstadssatsningen
The aim of this study is to analyse the Swedish state´s ambition in achieving equality among its citizens. By studying the new urban policy introduced by the government in 1998 from a theoretical perspective the purpose of this essay is to understand the ideational dimensions in this policy project, in regard to established understandings about equality.The theoretical framework on which this study is based consists of two different parts. The first presents dominating models on welfare states, mainly focusing on the socialdemocratic welfare state. The second introduces influential theoretical views on equality, primarily discussing universalism and a differentiated equality view. It also presents theoretical views on how to understand the relationship between the state an its citizens.
Inflytandet av problemrepresentationer för jämställdhetsintegrering
This thesis uses the ?What's the problem?-approach developed by Carol LeeBacchi. This approach studies how the problem that a certain policy is supposedto take care of is represented. Each representation will rest upon certainassumptions and will accordingly support certain solutions while other solutionswill be considered less suitable to the problem as it is represented.The thesis therefore evaluates the competing problem representations forgender mainstreaming in Sweden. The theory chapter explores two developmentpossibilities for gender mainstreaming, based on diversity and deliberativedemocracy.
Mellan tradition och ideal : En uppsats om den modererande lärarrollens hinder i klassrummet
In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.
"Skyll inte på friheten" : en analys av den liberala miljödiskursen i Sverige
The paper is a discourse analysis of the liberal environmental discourse in Sweden today. It is based on articles in two of the main liberal Swedish newspapers, Dagens Nyheter and Sydsvenska Dagbladet, and a liberal periodical, Neo.The purpose of this study is to analyze how the environmental problems that have been produced by the industrialised society, especially global warming, are seen upon in the liberal discourse in Sweden today. The theoretical point of departure is a discourse analysis that as a method seeks to analyze the material to reveal what assumptions the discussion departs from, and what assumptions the discussions reject.The thesis concludes that the main trends in the discussions are to position the environment against the financial system and state that the capitalist system is the only system that can solve the environmental issues. The existing environmental problems are not denied, but constantly belittled and only considered to be a problem if it poses a direct threat to humans. The solution for these environmental problems is believed to be the strengthening of the financial system and the development of new technologies..
Problemrepresentationen av arbetslöshet och arbetslösa : En diskursanalys om problematiseringen av arbetslöshet och arbetslösa i nationella policydokument åren 1979/80 och 2006/07
This essay is about the problematization of uneployment and unemployed in national policy documents of the years 1979 and 2007. The purpose of this essay is to illustrate and analyze the problematization of unemployment as a construction. My overall aim is investigating how the unemployed and unemployment are represented and constructed in the Swedish political debate the years of 1979/80 and 2006/07 by analyzing national policy document. The analysis will consist of questions about the problemrepresentaion made by unemployment and the unemployed, the assumptions behind this problematization and what kind of impact it could generate for the unemployed. In this way, the study aims to investigate the changes that may have occurred in how unemployment is problematized in the Swedish policy documents and highlight citizenship conditions on the basis of labor market policy.