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1587 Uppsatser om Consolidated financial statements - Sida 37 av 106

Arbetstillfredsställelse : En jämförelse mellan kvinnliga och manliga industriarbetare på två avdelningar

The purpose of the present quantitative study was to examine gender differences inperceived job satisfaction in two departments, with different work patterns, in a Swedishmanufacturing industry. The questionnaire contained 30 statements and five backgroundquestions. The questionnaire was designed in combination of Job Satisfaction Survey (JSS),Work demands, Social support, Control and Competence (ASK), Questionnaire forPsychological and Social factors at Work (QPS Nordic) and Minnesota SatisfactionQuestionnaire (MSQ). Job satisfaction was measured based on the categories influence atwork, leadership, employee influence, work requirements and the physical environment. Theresults of the present study showed an interaction of gender and department where the femaleindustrial workers, who worked with more monotonous and standardized work tasks, valuedall of the categories of job satisfaction the lowest, except for the category employee impact.The results are believed to depend on that the women in the department had greater demandsfor variety in the work..

Value Investing ur ett Genusperspektiv

In light of the current debate on gender equality and behavioral finance, the study aims to describe whether gender differences in financial stock picking can be explained by the different multiples found within the Value Investing Theory. Furthermore, the study aims to determine which of the four portfolios, value, growth, male or female, that has had the strongest return. The results suggest that there is an association between female and value stocks as well as between male and growth stocks. Out of the four portfolios, the value and female portfolio were on average the best performers with abnormal returns..

Fördelningsnyckeln i CCCTB : Medlemsstaternas möjlighet att konkurrera på lika villkor

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.

En framtida placering i Kinafond eller USA-fond? : Ett säkrare val för investeraren

To invest money in funds is increasing rapidly in popularity and one of the biggest reasons is that banks are offering a greater range of funds. Information about funds is always easy to find and it is easy to invest money in a fund because the bank takes care of all the management of the fund.The essay examines two funds from two different countries with an aim to choose the one with best potential yield. The first fund is entirely invested in North America and the second fund invests in Asia, with most of its possessions in companies from China. Both these funds invest in wellknown companies in respective region. The essay is limited to compare these funds with data from 2005 to 2009.Information was collected from Morningstar and Avanza Bank for the quantitative examination.

Aggregerad konsumtion : En ekonometrisk studie

The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect..

Är det värt att tävla: En studie av affärsplanstävlingens roll för den tidiga entreprenören

Business plan competitions have long been used as a mean for entrepreneurial organizations and Universities to educate students in entrepreneurship. But what's in it for the entrepreneur This thesis aim is to understand what utility business plan competitions have for the participating entrepreneurs. It consists of interviews with Swedish entrepreneurs at various stages in the entrepreneurial process, who has participated in business plan competitions to get ahead. The conclusions of the study are that business plan competitions are good for the entrepreneur from a motivational and developmental perspective but not from a financial perspective..

Emotionellt socialt arbete : En studie av professionellas former för och hantering av känslor och upplevelser i arbetet med unga tjejer med självskadebeteende.

This study elucidates the feelings and the experiences by working with the complex of problems of self-injurious behaviour, of six professionals. The purpose with this study has been to examine the feelings and the experiences of the professionals, coming up when they meet and treat young girls with self-injurious behaviour. The empirical basis of this study is built on interviews of six female professionals, working in the County of Kalmar. The statements of the informants were analyzed out of Goffman?s Role Theory and the norm perspective on social behaviour.

Finansiell Bootstrapping : en kvalitativ studie om entreprenörens möjlighet att kringgå extern finansiering

Syfte: Syftet med denna uppsats a?r att identifiera vilka bootstrappingsmetoder som svenska sma?fo?retag tilla?mpar samt hur dessa tilla?mpas. Dessutom a?mnar studien att kartla?gga vilka av de identifierade bootstrappingskategorierna som anses vara mest effektiva pa? att tillfredssta?lla behovet av kapital.Teoretiskt perspektiv: Den teoretiska referensramen utgo?rs av teorier om det finansiella gapet samt asymmetrisk informationsfo?rdelning. Vidare behandlas entrepreno?rens preferensordning av kapital i Pecking Order Theory samt teorier om finansiell bootstrapping och dess olika metoder.Metod: Studien utga?r fra?n ett positivistiskt inslag och besitter en iterativ forskningsansats.

Moraliskt ansvar i privat konsumtion

The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

?Man behöver språket för att visa sig som människa? ? Språkcaféer ? en väg till empowerment

The purpose of this thesis was to investigate whether publiclibraries language cafés can support or enable the empowerment of the participants. Empowerment means that the individuals ability to take control of their own lives is strengthened and that the individual becomes more independent. Empowerment also means that the individual takes part in a community. An important part of this is the language. I have developed two research questions: What forms of empowerment can be seen in the respondents' statements? What role do language cafés play for people from other countries, in terms of empowerment? The thesis empirical material consists of interviews whit five people involved in different languages cafes in public libraries in the city of Malmö.

?Om dom bara säger nej hela tiden vet man ju inte hurman gör när man ska spela? : En studie om surfplattors användningsområden i förskolan

I have through qualitative interviews and analysis of previous research in the area searched answers to what tablets are used for in preschools and the reason why they are used in this way. In addition, it examines the similarities and differences there are in how teachers and children describe the use of the tool in preschool. The study is also looking for answers on whether and how the plates are used to develop children's scientific knowledge. There are six teachers and 14 children's statement that forms the basis for the analysis. The results indicate that tablets are used for two purposes.

Vetenskap eller pseudovetenskap? : En utvärdering av giltigheten i Poppers kritik gentemot Freuds psykoanalytiska teori på basis av demarkationskriteriet

In this essay I evaluate the legality of Karl Popper?s criticism against psychoanalysis, regarding this theory of Freud?s being pseudoscientific. Popper?s criticism is based on his theory of demarcation in which he states that an empirical theory must be possible to test by observations in order to be, as most important is, hypothetically possible to falsify based on other empirical statements ? often in the form of new found facts that contradict the original statement/theory. In purpose of assessing Popper?s criticism I perform a modified idea analysis, based on a book by Evert Vedung (1977).

Flyktingpolitik och spårberoende : En jämförelse av svensk och finsk flyktingpolitik

The essay aims to compare Swedish and Finnish decisions regarding refugee policies by tracing them back to the critical junctures when the policies were established, in order to explain why there are big differences prevalent today. The questions asked involve the motivations of the refugee policies and how they have changed over time.The theoretical framework employed is based on historical institutionalism and path dependency. By using a most similar system design and process tracing, material in the form of government declarations and government bills are studied and summed up in two analytical models. The results show that there might be a weak path dependency in the case of Finland. However it is more apparent in the case of Sweden, with frequent statements of a generous refugee policy that is characterised by humanity.

Anne Rices Interview with the Vampire - en gotisk Lolita

Part of the great acclaim for Anne Rice?s Interview with the Vampire (1976) is due to the wayshe renews the vampire story by reinforcing the traditional erotic dimension and, as a result ofthis, the way she examines the theme of homosexuality already present in Bram Stoker?sDracula (1897). However, this essay shows that Rice?s novel stands in much closer relation toVladimir Nabokov?s Lolita (1955) than to Dracula and that pedophilia, not homosexuality, isthe facet of sexuality which here first and foremost comes into focus. Through a comparisonbetween Interview with the Vampire and Lolita emerges a surprising coherence on the levelsof plot and characterization, which in itself is of importance for our understanding of Rice?snovel as well as Lolita, but it is also interesting to note to what degree these two novels sharea world of concepts and ideas common to actual pedophiles.

Gymnasieelevers attityder till det rådande skönhetsidealet : en kvantitativ studie

The purpose of the study was to inquire into pupils? attitude towards the current beauty ideal from a gender- and an ethnicity perspective. The study was based on a quantitative survey among 116 young students about prevailing beauty ideal from two different schools in the Stockholm area. The result showed that the students are partially characterized by the stereotyped images of women and men but that there are tendencies towards another view especially among the girls. It is however clear that appearance still is important.

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