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17388 Uppsatser om Asset Management in Swedish insurance companies before and after Solvency II - Sida 38 av 1160
Fisk, fågel eller mittemellan? : En studie av tre multiprojektmiljöer
Background: A great part of all projects within Swedish industry are conducted in a multiprojectenvironment, which means that several projects are performed simultaneously. The research within the field of project management is though focused on single projects. Projects are highly dependent on the context in which they are conducted, although the organization of the multiprojectenvironment is only partly explored. Furthermore is the research within the project management highly concentrated on standardization of the project work. The question is whether this implies to the basic advantages with the project-oriented organization, which is flexibility and creativity? Purpose: To describe and obtain an understanding for the multiprojectenvironment regarding management control and organization.
Hur tillförlitlig är värderingen av förvaltningsfastigheter?: En studie av tillämpningen av IAS 40
This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.
Det finns inga miljöinvesteringar, bara lönsamma åtgärder med tydlig miljönytta : en vägledning till Vad och Hur
Companies must constantly adapt to new concepts emerging in society. Socialresponsibility and sustainable development are modern concepts of today and offer avariety of activities to choose from. Therefore companies ask themselves: what areour goals and how do we reach them?The purpose of this study is to examine the possibility of creating a simplifiedmodel,targeted towards management for prioritization and decisions on variousinvestmentspromoting the environment. The research focuses on companies from themanufacturing industries.
Doing well by doing good : Hur kommunikation och anpassning av CSR skapar värde
Background: Today, It?s not uncommon that international companies and organizations have a higher turnover than the GDP of developing countries. Consequently, this may suggest that the choices companies make in the context of their business has a great potential to influence the world from an economic, but also from a social and environmental standpoint. From this the notion emerged that companies have a responsibility, referred to as Corporate Social Responsibility (CSR). A clear definition of the CSR concept is difficult to find, more than 37 different definitions has been identified.
Revision av gränsvärdena - En studie om hur svenska revisions- och redovisningsbyråer skulle påverkas av tillämpning av EU-direktivens maximala gränsvärden för revisionsundantag
Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.
Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster
Laws, regulations and generally accepted accounting principles hold options on
how companies should recognize revenue. Generally accepted accounting
principles are determined by standard-setting bodies as the Accounting
Standards Board and the Financial Supervisory Authority, which is influenced by
international standard-setting bodies as the IASB. Service revenue is generally
recognized when performance is completed, but there are variations in when a
performance is considered complete. The different accounting options available
create difficulties in comparing companies over time and between companies,
which in turn creates difficulties to achieve a true and fair view.
By clarifying what methods and principles in accounting for service income the
unlisted companies in Sweden are using and why these differences exist, we have
been able to study how the comparability and the true and fair view is affected
by these differences. The aim was to study the underlying factors that
companies do their financial report differently.
Energibolagens framtida datainsamling
The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.
Morgontidningars miljöstrategier : drivkrafter idag och i framtiden
Society?s interest for environmental issues was reinforced in the 1960:s when the book by
Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds
singing and this got the environmental debate going. Today, this debate has reached the
corporate world since stakeholders are putting pressure on companies to show greater
environmental awareness. Many companies show uncertainty when they are faced with these
new market demands.
Ljudskapande ur ett begränsat perspektiv
The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.
Val av samarbetspartner vid bildande av strategiska allianser för små och medelstora teknikföretag
Background: A majority of strategic alliances do not create value for the participants. One of the main reasons for the high failure rate is an inadequate process for partner selection. If the correct partner is not selected, it can have serious effects on the management of the partnership. This is a serious problem since failed alliances usually are very expensive for the involved companies. Purpose: The purpose of this thesis is to investigate which theoretical factors are important when selecting a partner for a strategic alliance.
Ett företag i förändring: en fallstudie av en riskkapitalbolagsdriven förändringsprocess
Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.
Revisionsutskott i svenska aktiebolag: En statistisk analys
The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.
Kundlojalitet i tjänsteföretag
Since companies have realised the importance of customer loyalty and since the service sector has gained higher significance in recent years, we found it interesting to study what leads to customer loyalty in service companies. The theories we have chosen to consider are customer loyalty, service quality, service guarantees, affinity marketing, loyalty programmes and customer clubs, the customer in focus and other factors that influences customer loyalty. To find out how service companies are working with cus- tomer loyalty, we have conducted a case study within three service companies. Our findings are that customer loyalty has a significant importance for the companies we studied. Quality and personnel were the factors we found had the greatest impact in service companies concerning customer loyalty.
Värderarens val av metod : Påverkansfaktorer vid företagsvärdering
Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.
"Och vilka ska förändra näringslivet om inte kvinnorna?": En studie av fyra kvinnliga entreprenörer som arbetar med förändringsarbete
Sweden is described as one of the most forward-thinking countries in the world when it comes to equal opportunities, yet still management is being dominated by men. Looking at entrepreneurship and gender, the author has written four herstories about female entrepreneurs working, through enterprise, to bring about change to the male domination of top level management. The primary purpose of this master's thesis has been to look at theories on entrepreneurship/ management and gender to analyse how the entrepreneurs relate to their roles as [i] entrepreneurs, [ii] agents of change, and [iii] women. The findings show that they attach particular emphasis to their roles as entrepreneurs. As regards the work for change, being female is described as both advantageous and irrelevant, or insufficient.