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1587 Uppsatser om Consolidated financial statements - Sida 16 av 106
Hur lärare arbetar med barns läs ? och skrivinlärning
AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.
Är företagets lönsamhet och finansiella ställning avgörande för beslut beträffande företagets expansion?
Even if the main purpose is to decide if the companies profitability and
financial position is a determining factor for its growth, the purpose is to
determine if there are any differences between big and small companies in there
economical positions then they grow, in the selected industry.
This thesis is mainly a quantitative study. The selected industry for the study
is extraction of turf.
The financial measurement that most clearly differ the growing companies from
the not growing companies or the companies that didn?t change there amount of
employees was the returns of the companies own capital. It was also the returns
of the companies own capital there the main difference existed between the big
and the small companies.
Idrottslig prestation och ekonomisk ställning : En sambandsstudie i fotbollsklubbar
Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs.Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009?s league table place is also included since tests have been done with one year?s displacement between the financial status and the league table.Conclusion:There is no correlation between solidity and the place in the league table in Allsvenska football clubs.There is no correlation between net profit and the place in the league table in Allsvenska football clubs.There is no correlation between equity and the place in the league table in Allsvenska football clubs..
The Incentives Behind Capital Structure Decision - A Survey of the Swedish Market -
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.
Säkerhetisering av romer inom EU : En studie om framställningen av romska EU-migranter som säkerhetshot inom fransk, svensk och EU-kommissionens politik
The free movement of the Roma minority has become questioned within the European Union. This study seeks to understand why this question has reached disproportionally importance in comparison to the number of Roma migrants within the union, and to understand the great attention given to the question. Based on the Copenhagen?s school of securitization, the purpose of this study is to show how this magnification of the question occurs due to the framing of the Roma migrants as a security problem. Focusing on the speech act of the securitization theory, this paper contains a study of political actor?s statements concerning Roma migrants.
En skola är en skola, är det EN skola?
Ett utvecklingsarbete med gymnasielever om faktorer som ligger utanför skoltid och som de anser inverkar på deras skolprestation. The purpose of this paper was to develop a material that highlights what causes there were outside school that pupils thought affected their performance in school. This was strictly done according to the statements that the pupils made. To fetch these statements the paper used essays, interviews and inquiries, all of whom were presented for the pupils. Initially we asked the pupils to write a short essay where we wanted them to describe circumstances in the classroom, in school and spare time that affects their performance in school.
Stress i socialt arbete : - en risk för utbrändhet?
The purpose of this study was to investigate how social workers who worked with financial assistance perceived their work situation and the impact work-related stress had on their health and quality of work. Further, the study intended to find out if they felt that they received support from their employer that could prevent stress-related sick leave. The following two research questions were to be answered: In what way does work-related stress affect social workers? health and job quality according to their own experience? What kind of support and help experienced social workers were available within their organization? To receive answers to the questions semi-structured interviews with five social workers were conducted, analyzed and interpreted. The results showed that when social workers have a heavy case burden, high stress and a risk of deteriorated job quality occurred.
Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.
Mission Statement - ett verktyg för analys av framtida strategival?
Syfte: Syftet med denna uppsats är att utvärdera Mission Statements som analysverktyg när det gäller att förutsäga konkurrenters beteende. Eftersom detta inte gjorts tidigare finns det ingen självklar metod för att angripa detta problem. Därför hör även till uppsatsens syfte att utveckla en metod för att studera frågeställningen. Metod: Den egenutvecklade metoden vilar på två grundläggande principer. Eftersom området vi rör oss inom är relativt outforskat föll det sig naturligt att försöka skapa en djupare förståelse för problemet snarare än att dra generella slutsatser.
Barns språkutveckling i förskolan
AbstractThere is a lot of confusion when it comes to defining Special Education. An example of this appears here by a statement from Assarson (2007) "Special Education initiates a special pedagogy, but contains no innate sense of what is the special component in it" (p. 52, authors? translation). This study is an attempt to clarify the elements of the concept.
Carnegie: En studie av tillämpningen av "verkliga värden"
A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.
Guds Banker : En jämförande studie av finansiella system och religiösa uttryck hos fyra islamiska banker
The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.
Media som spåtant? En studie av tidningarnas förutsägelser under Asienkrisen
This is a study of predictions made by the press during the financial crisis in Asia in the autumn of 1997. The study includes a qualitative, quantitative and comparative analysis of the Swedish newspapers Dagens Nyheter, Svenska Dagbladet and Dagens Industri. In the last chapter a quantitative analysis of the newspaper Finanstidningen, that today no longer exists, has also been made for comparative reasons. A theoretical framework is also set in the study to explain how the predictions can affect the economy. The quantitative analysis shows that 2/3 of the texts in the traditional morning papers Dagens Nyheter and Svenska Dagbladet included predictions about the crisis from an Asian or global perspective, while only 1/3 of the texts in the financial newspapers Dagens Industri and Finanstidningen included such predictions.
Antihjältinnan : En narrativ, postkolonial och feministisk analys av karaktären Rahab
The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.
Den omedvetna organiseringen : Om etableringen av bitcoin i Sverige
Many of today?s societies are built on established financial structures that are controlled by states and central banks. These structures are built on a clear perception of economic systems as established but invisible institutionalised concepts that are operated by millions of organizations worldwide. An idea of counteracting against centralized economies by introducing a currency that no state or bank controlled was developed in the beginning of the 20th century. In 2008 the idea was realised by the introduction of Bitcoin, which is a digital currency and transaction system without any centralized emitter or controlling organ.