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979 Uppsatser om Click-rate - Sida 31 av 66

Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Interdependens för Sverige: Hur svenska politiker påverkats av ökad internationell interdependens

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

Svenskt tullskydd. En studie av svensk protektionism under trettiotalet.

This paper attempts to study the Swedish tariffs during the interwar period in order to asses the level of protectionism in Swedish tariff policy during the period. It is foremost the nominal tariffs that are studied, however an estimate of the effective rate of protection of the tariffs is also calculated for a number of goods. In order to asses the level of protectionism, the Swedish tariffs are also compared with Finnish tariff levels during the interwar period.The sample of Swedish tariffs that have been studied in this paper include the fifteen most important kinds of import goods and the fifteen most important kinds of export goods. The nominal tariff of each kind of goods have been weighted by their share of the total import value.The Swedish specific tariffs did not change much during the interwar period except for a few goods such as petroleum, coffee and automobiles. The fluctuation in nominal tariffs were in most cases the result of the steep fall in prices during the period.

Konflikter och organisationer : En diskursanalytisk studie av två handböcker i konflikthantering

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

Erosionsskador hos barn och ungdomar

Aim: The aim of this study was to examine and explain the various methods available to rate the erosion damage, and on which teeth and tooth surfaces of erosion damage mostly occurs in children and adolescents.Method: A literature review was conducted, based on 15 scientific articles that have been reviewed, evaluated and analyzed. Articles were searched for in the database PubMed.Result: Six of the articles used the TWI (tooth wear index), which is an index to diagnose the tooth wear in the primary and permanent dentition. Eight articles used other indices as they considered that the TWI was not sufficiently developed to register the degree of tooth wear on some teeth. Tooth wear in the primary dentition occurs most often in the canines and incisors. Tooth wear in the permanent dentition was found in the literature to be mostly occurring on the occlusal / incisal surfaces of all teeth and tooth surfaces.LyssnaConclusion: There is no common index in the articles but many of them use the TWI.

Improvements in milking management through imitation of calf behaviour

Approximately 20% of the milk within the udder of a cow is stored in the cistern and immediately available for milk removal, while activation of the milk ejection reflex is required for removing the remaining milk stored in the alveolar compartment. The aim of this literature review is to describe, evaluate and consider implications of the three different suckling activities that the calf displays during a suckling bout. In terms of milking, these phases are represented by pre-stimulation, stimulation during milking and post-stimulation. Pre-stimulation is commonly performed in order to induce the milk ejection reflex, whereby the hormone oxytocin is released and the alveoli in the secretory tissue are contracted. Time requirements regarding pre-stimulation must be considered in relation to lactation stage and milking interval.

Kvinnors upplevelse av förlossningsvården i Göteborg -en tvärsnittsstudie

Enligt WHO (2012) ska förlossningsvård innebära att kvinnan ska kunna föda sitt barn på ett säkert och tryggt sätt. Hon ska kunna känna att hon får en säker vård och bli omhändertagen. För att den födande kvinnan ska få en positiv förlossningsupplevelse har kontinuerligt stöd visat sig vara av ytterska vikt. Syftet med denna tvärsnittsstudie var att undersöka kvinnors upplevelser av förlossningsvården i Göteborg och se om det fanns några skillnader i förlossningsvården på Sahlgrenska Universitetssjukhuset/Östra och Sahlgrenska Universitetssjukhuset Mölndal. Mätinstrumentet KUPP (Kvalitet Ur Patientens Perspektiv) som modifierats för att passa förlossningssjukvården användes.

En holistisk investeringsbank - En fallstudie av fördelarna med att vara involverad i hela M&A-processen

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

Uppföljning av patienter med Transitorisk Ischemisk Attack (TIA)- och minor stroke som medverkat i TIA-skolan på Enköpings lasarett

The purpose of this study was to investigate how patients who had undergone Hallberg's  TIA-school at Enköpings Lasarett rate their physical and mental health 18 months after participation. Another purpose was to examine whether they re-diagnosed with a TIA or suffered a stroke. The design of the quantitative study was longitudinal and descriptive. In the study 16 patients participated and to measure their mental and physical health the questionnaire SF36 was used. The results showed that none of the participants suffered a new TIA or stroke since participation in the TIA-school.

Postoperativ smärta efter kirurgisk abort

 Pain is common among women undergoing first trimester surgical abortions. At the postoperative unit, department of gynaecology, University Hospital, Uppsala, the goal is that 80 % of the women should rate pain as £ 3 on a numeric rating scale (NRS), when leaving the unit.The aim of the study was to investigate how rating was performed at the unit and to investigate patient?s perceptions of pain after having undergone first trimester surgical abortion.20 patients (74%) participated in the study. Ninety percent of the patients rated their pain as NRS £ 3 when leaving the unit. Seven patients (35 %) rated their pain as NRS > 3 directly after operation, and 2 (10 %) patients NRS > 3 when leaving the unit.

Beslutsfattande vid anbudsgivning hos svenska byggentreprenörer

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

Ombyggnad av lokaler till bostäder : en studie av fastighetsmarknaden i Stockholm

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

Basalmetabolism hos barn och ungdomar med cystisk fibros : En jämförande studie av uppmätta och beräknade basalmetabolismvärden

Objective: The aim of this study was to compare equations used to calculate BMR to values of BMR obtained from measurements in order to determine the most suitable equation to be used on children and adolescents with CF.Design: The participants where children and adolescents with CF. Data was collected from the division of Clinical Nutrition at Uppsala Akademiska Sjukhus. Age, weight, height, BMI, BMR, FFM and FM was recorded from 27 measurements. BMR from the participants collected from the indirect respiratory calorimetry was compared to the results obtained from five equations used to obtain a calculated value of BMR.Results: Tverskayas equation was best correlated with the measured BMR for the whole group. The equation underestimated BMR for the participants with a measured BMR over 1400 kcal/24h and overestimated BMR for participants with a measured BMR under 1400 kcal/24h.

Störst går först - Vägen till fördärv eller lyckat förvärv Ekonomistyrningseffekter vid förvärv - En fallstudie av ÅFs förvärv av Energo

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Optimal kapitalstruktur : En undersökning tillämpad på skandinaviska och tyska företag

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

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