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1587 Uppsatser om Consolidated financial statements - Sida 14 av 106

Gymnasiereformen 2007 : En studie om förändringarna inom biologiundervisningen och hur en öppen process bemöts av aktörer i skolans vardag

Next year, Swedish upper secondary school will be the arena for a new comprehensive reform according to an extensive government bill. The reform will probably have major impact on every-day educational practices. The aim of this paper is to describe the consequences forbiology teaching when the reform is implemented, and to analyse in what way the biology teachers, and other participants, take part in digitised discussion forums during the implementation of the reform.The research design consists of a quantitative approach and two different methods are used, i.e. descriptive content analysis and quantitative content analysis. The content and meaning of the government bill is analysed and the statements from the participants at the discussion forums are equally important in order to fulfil the aim of this inquiry.The results show the reform will have a profound impact on the subject biology, e.g.

"Rätt man på rätt plats" - men hur väljer man rätt?

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Chalmersmodellens applicering på starkt överkonsoliderad lera

In this master?s thesis real settlements for the over consolidated clay below Arenahallen in Halmstad are compared with two different models for settlement calculations; Chalmersmodellen without creep and Chalmersmodellen with creep. Chalmersmodellen with creep is based on Terzaghi?s consolidation theory with an addition to creep. The purpose has been to find out whether Chalmersmodellen with creep can be used for this clay or if Chalmersmodellen without creep should be used instead.

Varför går företag i konkurs? : Företagsledares förklaringar ur ett meningsskapandeperspektiv

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

Finansiella instrument för svenska lantbruksföretag : riskhantering och finansiella instrument för lantbruksföretag i Sverige

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

"Förlåt dem Fader, för de vet icke vad de gör" : En religionspsykologisk studie av sista uttalanden på Texas Death Row

The United States is one of few Western nations that administers capital punishment to their condemned criminals. Texas has executed the most inmates of any state in the U.S. This prompted questions about the psychological characteristics of death row inmates. The purpose of this essay is to widen the perspective on inmates serving capital sentences by analyzing their final statements. The focus of this essay was centered on acute anxiety of death among inmates, visible in their final statements, as a result of an accelerated process of dying.

Vindkraftverkens nedmonteringsprocess i Sverige

The first commercially produced wind turbines in Sweden are starting to reach theend of their lifetime after approximately 25 years of producing energy. The cost fordismantling the turbines, according to Ardefors et al. (2009), is calculated to be 1-2 %of the total investment of the wind turbines. The purpose of this master thesis is tomap the dismantling process of wind turbines in Sweden and try to find a sustainablesolution for the future.To make sure that a correct dismantling process takes place, and that the financialaspect is covered, a proposal for a financial guarantee is worked upon. A nationalunanimity will be created through a financial guarantee and the risk will be minimalof a third party getting afflicted.Studies of literature and interviews have been carried out.

Ekonomiska innovationer i den gotländska vindkraftsindustrin

Currently there is a controversial debate about that we must reduce our impact on the global warming; therefore both the Government and the local authorities have invested heavily in developing renewable energy in Sweden. The major development on the wind power market can be seen as a result of both the technological development and also on the decision that the Government took in 1996, which opened up the wind power market for private parties.This paper has aimed to examine the types of financial innovations that have arisen from the investments and financing of wind power on Gotland, and what these innovations can contribute to the future development of wind power.The problems that this thesis is based on is; what kind of financial innovations have occurred within investment and financing of wind power? How can these innovations contribute to the continued development of wind power on Gotland? The conclusion of this study shows that respondents and participants have defined a number of financial innovations that have emerged. Where some of the innovations only can be seen as incremental since they are based on continuous improvements, while others can be seen as radical as they are completely new for the context in which they operate. The study has also shown that Gotland has a great potential to produce more renewable electricity, but the development is dependent on the new power lines being built, in order to export electricity to the mainland..

Särskild uppmärksamhet åt invandrare och andra minoriteter? : En fallstudie av relationen mellan styrdokument och bibliotekspraktik i en lokal kontext

Policy documents in the public library field, such as the library legislation, local political goals and intra-library plan documents, often include ambitious but ambiguous formulations. This two years master?s thesis examines the relationship between four policy documents and library practice in a local context. The theoretical framework is inspired by a sociocultural theory developed by the Swedish professor of pedagogical psychology Roger Säljö. The theory emphasizes the importance of context to learning and development.The thesis? method is a case study.

Regelverket Basel : Övergången från Basel II till Basel III utifrån bankernas perspektiv

Research issue: The transition from Basel II to Basel III becomes consuming for banks, financially. But Basel III should be profitably for financial market economy. Risks in the financial world is very complex. Is Basel III is sufficient to manage risk and future crisesPurpose: The purpose of this paper is to examine the application of Basel II and the transition to Basel III in Sweden with the banking system in focus.Method: The study has a qualitative research methodology for the collection of empirical data. The study is based on interviews with four large banks of Sweden (Swedbank, SEB, Nordea, Handelsbanken) and with Finansinspektionen.

Värdet av "utan extra kostnad" - En empirisk studie av gymnasisters utvärdering av bankerbjudanden och deras finansiella förmåga

There are over 100 banks in Sweden. Yet, most people tend to choose one of the top four banks and stay with them. Times are changing, however, and the growth of online-based self service solutions has increased the importance of attracting and retaining customers at an early age. SEB and Swedbank have addressed this issue by introducing bank bundles. Since most banks offer similar services, the packaging and framing of the bundles have become increasingly important.

Häst- och ridsport utifrån ett kulturpolitiskt perspektiv : Om Karlstad Kommuns ekonomiska stöd till ideella föreningar inom häst- och ridsport

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

Omstruktureringar vid VD-byte

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Surfplatta i förskolan : en fenomenologisk studie utifrån intervjuer med åtta förskolepedagoger

The purpose of the study is to highlight educators' preferences and attitudes towards tablet in preschool by describing the use of this digital tool in the preschool educational activities. The use of tablet in preschool is in the study looked upon as a phenomenon. The description of the phenomenon is built on the analysis and interpretation of educators' statements about it. The research questions focus on the following aspects: educators' attitudes towards the tablet and its use in pre-school educational activities, the tablet's current area of use, the culture surrounding the use of this digital tool and the educators? statements about advantages and disadvantages of tablet's use in preschool.

Finansiella nyckeltal i svenska börsbolag - En empirisk studie av historiska värden och förekomsten av konvergens till långtidsmedelvärden

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

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