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967 Uppsatser om Buy-and-hold abnormal return (BHAR) - Sida 56 av 65
Flykt och sökande : en läsning av rörelser i Stina Aronsons novell/drama Syskonbädd
Syskonbädd, or ?Sibling?s bed? in English, is a short story or drama, written by Swedish author Stina Aronson and originally published in 1931 under the pen name Sara Sand. While the story did not attract wide attention for many years, it has recently been republished and performed on stage, as well as aired on the radio. The plot is centered on Harriet, a woman who starts to see the world with different eyes, in a less strict and organized way. Her new view is welcomed neither by her husband nor society, and the book starts with Harriet?s escape from a ?rest home?, where she has been placed by her husband in order for her to return to her old self.
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.
Hållbarhetsredovisning- För Vem? : centrala intressenters möjliga påverkan på icke-statliga företags hållbarhetsredovisning
Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.
Tillfrisknande och användning av hästar med fång :
Laminitis has crippled horses through times and many cures have been used to
treat it. Since the mechanism of the disease is yet not fully understood, treatments
are only ways to alleviate the pain and at best, slow down the pathological process
enough to make time for improvement. This paper is a retrospective study of 71
horses treated by a protocol at Hästsjukhuset Strömsholm. The protocol implies
three visits at zero, five and fifteen weeks. At each the horse is evaluated and
treated by a veterinarian.
Ett slag för njutningen. En studie om BDSM-utövande inom relationer
The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework.
The picture that emerges is complex.
Finansiering av vindkraft : fallstudie av Lau Vind AB
The wind power increase of Gotland as well as other parts of Sweden during the last ten year period has meant that this renewable energy source has increased its share over other fossil sources. The year of 2011 became the first when the wind power produced more energy than an average nuclear reactor. Now that wind power is in an expansive phase, the land issue will be of great interest. Land with good wind resources will be of interest to wind energy developers. The problems that this essay is based on are; how can landowners altering the economic conditions at a wind power establishment? What opportunities and obstacles exist for landowners who choose to set up wind power on their land? The purpose of this essay is to highlight the economic conditions that exist for landowners for the establishment of wind farms, with regard to compensation for the leasing and return on invested capital.
Långvarig ventialtorvård hos patienter med hög ryggmärgsskada- tid för urträning och bakslag i form av returer till intensivvårdsavdelning
Background: Patients with cervical spinal cord injuries are often dependent on a mechanical ventilator due to the damage on the innervation to breathing musculature. During rehabilitation they have to be trained to regain own breathing. This unweaning process may give respiratory complications, which are main causes to morbidity and death. These respiratory complications are traditionally treated in an intensive care unit (ICU), which means that the patients have to return back to these emergency units.Aim: To investigate number, length and causes of returns to intensive care units and the length of the weaning process. Further, to compare if a multidisciplinary approach to the weaning process may reduce ICU returns and to shorten the weaning process.
Gröna lösningar - en fallstudie av aktuell teknik för energieffektivitet för Skanska Sverige ab
ur society is today in a phase of development in environmental and sustainable thinking. Alarming reports show changes in climate caused by our load and exhaust of resources. The energy usage contributes to a big part of it, by its emission of carbon dioxide. The built environment uses around 40 % of the total energy consumption in Sweden and requests to strongly reduce it are presented from both EU and national level.This thesis brings up the subject of green building with a focus on how we can create more energy efficient buildings in projects of new construction. Since the construction industry today often fails to pass on the knowledge between different projects, as a return of experiences, the construction company Skanska suggested the topic for this thesis.
Bankernas bedömning av lantbrukskrediter : en jämförelse mellan olika branscher
The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.
Soil carbon, pH and yield development in a long-term humus balance trial
Agriculture has to be performed in a sustainable way in order to sustain high yields and to support a globally growing population. Functional soil properties are fundamental for high yields and in order to achieve good soil conditions sustainable management is a key. Loss
of soil organic material and increased soil acidity are problems associated with degradation of soils and hence less sustainable agriculture. In this thesis, the effect of different agricultural systems on soil organic matter, pH and yield was examined. The systems examined are a cereal system with straw removal or returning and a ley system, all with different nitrogen levels.
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.
Brevhantering av anmälningsärenden - vad blir effekten för djurskyddet?
In Sweden everyone has the possibility to report deficiencies in animal welfare they encounter. They report this to the county administration in their county and such a report is called a complaint case. Complaint cases are normally handled with animal welfare inspections, carried out by animal welfare inspectors from the county administration in the county where the animal keeper with reported deficiencies lives. The county administrations in Sweden receive a lot of complaint cases that differ in grade of how severe the deficiency is. The complaint cases are given priority by how severe the deficiency seems to be.
Analys av Husqvarna AB:s lastbilstransporter till Italien
The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.
Optimering av biologisk fosfor och kvävereduktion i ett reningsverk för hushållsspillvatten
In connection with Henriksdals wastewater treatment plant (WWTP) a smaller plant is situated called Sjöstadsverket where new methods for wastewater treatment are tested and evaluated in different process lines. On one of the lines experiments with enhanced biological phosphorous removal (EBPR), have been carried out to evaluate if it is a good alternative to traditional chemical phosphorus removal. This thesis evaluates the results from the experiments conducted during fall 2005.The incoming water from Hammarby Sjöstad consists of only household wastewater, which gives a wastewater with high concentrations of nutrients and organic carbon. This is partly positive, because one of the limiting factors for effective biological phosphorus removal is the lack of easily biodegradable organic carbon. The high concentrations of ammonium and phosphorus demand a high reduction to achieve the requirements of outgoing concentration.To optimize the process experiments with different recirculations and different aeration techniques have been made.
Avkastning som mål, diversifiering som verktyg för en lönsam styrelse
Forskning hävdar att endast ett fåtal av styrelseledamöterna förstår vilka beslut som är värdeskapande för företaget. En av orsakerna är oförmågan att rekrytera rätt personer och flera röster har höjts för att en diversifierad rekrytering till bolagsstyrelser är en möjlig lösning på problemet. Diversifieringen kan ske utifrån olika demografiska faktorer som på en aggregerad nivå ska medföra att processen från beslut till genomförande blir effektiv. Vi finner stöd för en ökad diversifiering hos styrelsen i en rad teorier som alla är en del av tankegodset inom bolagsstyrning.Syftet är att konstruera och applicera en teoretisk modell för en lönsam styrelsesammansättning utifrån existerande forskning. Studien begränsar sig till svenska bolag på OMXS30 under tidsperioden 2003 -- 2014.Med stöd av vår modell visar vår analys att styrelsens storlek uppvisar en positiv korrelation med företagets förmåga att generera avkastning på eget kapital.