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2739 Uppsatser om Capital Structure Arbitrage - Sida 50 av 183
Förstudie för implementering av affärssystemet Oracles tidrapporteringsmodul OTL (Oracle Time and Labor) : Kravhantering och GAP analys för tidrapporteringsprocess i Oracle EBS R12
This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.
Norge - finansieringen av den åldrande befolkningen
As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.
Carried interest : En analys av uppkomst och beskattning
För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.
Hur skiljer sig investeringsbedömningen mellan kommunala och privata fastighetsbolag?
This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.
Entreprenörers levnadsstandard: en fråga om personlighet : Kvantitativ undersökning av den materiella levnadsstandarden hos egenföretagare i Sverige
Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.
Är det någon skillnad? : En kvalitativ undersökning om bibliotekariers uppfattningar om den användarstyrda förvärvsmodellen Patron Driven Acquisition.
This thesis is about new technology in academic libraries in the form of Patron Driven Acquisition. As libraries take part in the digital era, a new model of patron driven acquisition has emerged. This model gives users more influence over the libraries electronic book collection. The collection development model changes libraries traditional role in the collection development process, from collecting for the future to the present.The purpose of this thesis is to gain knowledge of what acquisition librarians think about the effects of PDA on the collection, the acquisitions role and the cost structure. The theoretical framework relies on Christensen?s theory about disruptive technology and was used to interpret outcomes of new technology in libraries and its staff.Five librarians from four different Swedish university libraries were interviewed using a qualitative semi-structured method to carry out the investigative part of this thesis.
Intellektuellt kapital - en trend?
Problem: Utvecklingen i va?rlden ga?r mot en allt mer kunskapsinriktad ekonomi da?r den immateriella tillga?ngen intellektuellt kapital blir viktigare bland fo?retag. De redovisningsprinciper som finns idag baseras pa? principer fra?n sa? tidigt som 1400-talet da? man ville bokfo?ra transaktioner fo?r in- och utbetalningar av pengar. Principerna modifierades na?got under den industriella revolutionen fo?r att man skulle kunna sa?tta upp materiella ting som tillga?ngar.
Minska eller inte minska sitt aktiekapital : Hur uppfattar de privata aktiebolagen möjligheten till att sänka aktiekapitalet till 50 000 SEK?
Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är: Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital.Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande.
Påverkas mosippa (Pulsatilla vernalis) negativt av igenväxning?
Pulsatilla vernalis is one of several endangered plant species that benefit from wildfires and small scale disturbance events that repel competing vegetation and create open patches in the vegetation cover. Previous studies argue that Pulsatilla vernalis is decreasing in numbers due to vegetation changes associated with the decrease in wildfires, forest grazing and changes in forest management. In this study, 17 populations of P. vernalis were inventoried in order to examine if soil and/or vegetation structures affect the population structure of P. vernalis (i.e.
De leende kvinnorna : en jämställdhetsutredning av en mandominerad arbetsplats
This essay is part of a project between Södertörn University College and Stockholm Academic Forum. The focus of the project is gender equality in small- and medium sized companies. I have worked with a construction company called Activa . The majority of the employees at the company were male and I was interested in the consequences of gender construction in such an environment. I think that the basic condition for equality work is an understanding of gender and the male norm.
Självskattning av depression hos patienter med hjärtsjukdom : Validering av självskattningsformuläret ?Känsloläge?
AbstractObjective: The aim of this study was to investigate the statistical properties of a self-assessment instrument for depression, Känsloläge, with regard to validity, reliability and factor structure. Method: The data collection method used for the study was mail questionnaires. The sample consisted of patients who had received treatment for heart failure, arrhythmic disorders or coronary heart disease at a hospital in Uppsala, Sweden. The study population consisted of 53 patients. The self assessment form?s validity was analyzed by measuring the criterion validity.
Folkbibliotekens förmedling av Internetresurser: En undersökning av två mångkulturella länksamlingar.
The purpose of this Masters thesis is to investigate the role of link collections in Swedish public libraries mediation of Internet resources. The study is focusing on the effects on the contents and the structure in the link collections when the target group is immigrant users. This is done through literature studies completed with an examination of two link collections containing multi-cultural and multi-lingual material and qualitative interviews with the two librarians who are in charge of the collections. The major questions raised in this study are: What function do the link collections have for the public libraries? What is the difference in working with traditional, printed material compared to the work with Internet resources? And how are the selection of Internet resources and the structure of the link collections affected when the collection is intended for immigrant users? The main results are that link collections in public libraries can give a concrete form to political guidelines.
När människor dör blir deras skuggor kvar : Begärstrianglar och bildspråk i Stig Dagermans drama Skuggan av Mart
This paper examines the structure of The Golden Notebook and in which way it reflects thethemes in the novel. This paper also describes the context of the 1960`s in which a certaintype of ideas were developing and wants to place The Golden Notebook in this context. Finallythe paper investigates what can be understood by reading the novel as a part of that context..
Svenska Basketbollförbundets Regionsutvecklingsprojekt U15 : En studie av förändringsprocessen för regionsutvecklingsprojektet och regionsledarnas attityder till organisationsförändringen
In 2009, the Swedish Basketball Federation started a Region U15 development project in order to change the structure of the regional organization to get into a more transparent and similar operations throughout the country. My purpose is to study the attitudes to the change among the region leaders in the regional operations and evaluate the change from an organizational perspective. The study is primarily based on the following questions: What are the experiences of the change process among the region leaders in the regional organization? How involved have region leaders been in the changing process? Which are the positive and negative aspects with the regional operation today? What can be done further to develop the regional operation and to what extent do the organizational change follow general organizational theories? In my study, a qualitative method was used in terms of interviews with 8 regional leaders to understand their attitude to the project and the changing process. To analyze the results of the region leaders ?responses, a transcription have been made.
Regional Styrningsproblematik i ett Utvidgat Europa - en komparativ fallstudie av Frankrike och Polen
The aim of this comparative study is to analyse the French and the Polish regional governance in order to see if there are any differences in their regional ruling systems. Further more I will study their different possibilities in taking part in the European Union regional political market. The shape of the regional systems will be explored both organisationally (study of the institutional entities of the regional construction) and functionally (study of the competencies of the regional body etcetera) to focus on its cause on the regional development. My over all focus will be to find out whether regional rule means differently in the countries France and Poland.Several questions are dealt with and the two main ones are as follows; How do the different structures of the form of government in France and Poland influence the governance on the regional level? Do Poland, as a new member state of the European Union, have what it takes to face the challenges of the new membership; or are there a complex of problems arising from the admittance that prevent its regions from fully taking part in the European regional political market?Some of my conclusions are as follows;There are major differences between the two countries when it comes to their regional ruling systems leading to different abilities in taking part in the European regional political market.