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959 Uppsatser om Annual profit - Sida 45 av 64
CARL BILDTS BEMÖTANDE AV JÄVSANKLAGELSER PÅ TRE OLIKA MEDIALA ARENOR ? EN RETORIKANALYS
In July 2011 the journalists Martin Schibbye and Johan Persson are arrested in Ethiopia when on a mission to report the activities of the oil exploration company Lundin Petroleum. Following a trial, closely observed by media, the two journalists are convicted to a prison sentence of eleven years. The Swedish Minister of Foreign Affairs, Mr. Carl Bildt, is now to act on their behalf to preserve their rights as Swedish citizens. However, doubts are raised as to whether Bildt has a conflict of interest because of his former engagements as a board member in Lundin Petroleum.
De äldres situation i det digitala samhället : Bibliotekets verksamhet för digital delaktighet
This thesis deal with how seniors treat and view the digital world, what their information seeking process looks like and what they perceive as the major obstacles regarding the usage of IKT and the Internet. The experience of the seniors is put in relation to how Uppsala City Library is carrying out the task to increase digital participa-tion. This operation is part of the Digidel network which during the preceding year concluded their campaign Digidel2013 which aimed to render 500 000 new users digitally participant. Following the campaign Digidel published a report on how to further work to increase the digital participation derived from the experience gath-ered from Digidel2013. This report is discussed and put in relation to the proposed measures of Jan A.G.M.
Omvärldsanpassning inom ideell sektor : en fallstudie om förändring i strukturen av internationella avdelningen på Svenska kyrkan
Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements.
Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization.
The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.
Styrelsesammansättningens påverkan på revisorsarvodet
Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.
Stressorer och copingstrategier hos projektledare i interna förändringsprojekt
Syftet med denna uppsats a?r att underso?ka vilka stressorer som fo?rekommer hos projektledare i interna fo?ra?ndringsprojekt. Vidare syftar uppsatsen till att beskriva vilka former av ka?nslo- och problemfokuserad coping som projektledare anva?nder i interna fo?ra?ndringsprojekt inom vinstdrivande organisationer.Utifra?n den teoretiska bakgrunden om att fo?ra?ndringsprojekt a?r komplexa, kra?ver prioriteringar av resurser och dessutom ofta mo?ter motsta?nd, identifierades fem olika problemomra?den inom interna fo?ra?ndringsprojekt. En kvalitativ metod anva?ndes fo?r att besvara uppsatsens syfte, da?rsemistrukturerade intervjuer med sex respondenter a?gde rum pa? olika vinstdrivande organisationer i Va?rmland.
Design of Production Contracts : an examination of the Findus pea production contract
The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.
Finansiell risk och lönsamhet i Svenska fastighetsbolag under 2008
Syfte: Studiens syfte är att analysera och undersöka om det finns något samband mellan den finansiella risken och lönsamheten. Det övergripande syftet är att se om valet av finansiell risk fungerar som finansieringsstrategi i verkligheten.Metod: Studien bygger på den deduktiva ansatsen där teorier kommer att testas och analyseras mot empiriska data tagna från årsredovisningar. Den kvantitativa metoden används då data från 305 stycken årsredovisningar ska användas för att finna om det finns samband och variation mellan finansiell risk och lönsamhet definierad som vinstmarginal, Rt och Re. Årsredovisningarna utgörs av sekundärdata som samlats in från databasen Retriever. De statistiska metoder som används är bland annat medelvärde, standardavvikelse, regressions- och korrelationsanalys, hypotesprövning och t-test.Resultat och slutsats: Såväl korrelation- och regressionsanalys som hypotesprövning och t-test visar att det finns samband mellan finansiell risk och lönsamhet definierad som Re.
Eco Screening : Framtagning av ett verktyg för kartläggning och utvärdering av produkters miljöbelastning vid ÅF EcoDesign Center
The report describes an ecodesign thesis performed by the author at the ÅF EcoDesign Center. The basic idea of ecodesign is to develop products with a minimized environmental load, without neglecting other significant product aspects such as function and price. During the last couple of years the public interest in environmental friendly products has increased, which has made it possible for companies to make a profit from their investments in ecodesign. To meet the increasing market for ecodesign services ÅF started the ÅF EcoDesign Center, where the company has gathered all of their competence in ecodesign in order to help companies to become greener. The task was to develop a tool for an Eco Screening.
Ekonomistyrning och Ägande: Förändras ekonomistyrningen vid ett byte av ägarform?
The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.
Väst och ?de Andra? : En kritisk diskursanalys av ett antal svenskspråkiga artiklars medierapportering om terroristen och islam
During the 17th century the production and distribution of printed works increased in Stockholm and Uppsala. However, all works that the publisher wanted to print, did not reach the reader. This thesis aimed to show when, where and how printed books and dissertations did not reach the reader. To achieve this aim, aspects of several well known models showing systems of book production and distribution were combined and adapted to suit Swedish conditions in the 17th century. This combined model focused on processes of selection and was presented and used as a theoretical approach.
Development of green space in Dar es Salaam, Tanzania
In Dar es Salaam, as in many cities in developing countries, green areas are decreasing due to the fact that the growth of buildings, infrastructure and services has become a priority. As the population increases more buildings and infrastructure are needed and much of the building activity takes the form of uncontrolled settlements, which encroaches the public green space. Dar es Salaam has approximately three million inhabitants, of which about 70 percent are living in informal settlements.
The aim with this study is to make a design proposal for a park and recreation area where the Msimbazi river basin in the centre of Dar es Salaam is today.
The basin consist of a few playing fields, footpaths and some urban farming, but apart from this it mostly consists of unused grasslands, swamps and forests. Because it is an unsafe place and badly connected to the rest of the city infrastructure, it has become a barrier. The annual flood combined with the constant still shallow water creates a good breading ground for malaria mosquitoes.
En studie av Föreningen Värmlands Arbetarkvinnors Semesterhem för husmödrar; exemplet Frykenstrands semesterhem 1943-1974 : Hur omsattes statens visioner i praktiken?
Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation. Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.
Kvarteret Kajutan - Från lågenergi till plusenergi
Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.
Intäktsredovisning i svenska byggföretag -En studie kring IFRIC 15 och IASB:s föreslagna standard och dess påverkan på intäktsredovisningen i tre svenska byggföretag
One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.
Motivationens betydelse för arbete i hemtjänst : en studie av personalens uppfattningar
Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.