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1587 Uppsatser om Consolidated financial statements - Sida 43 av 106

Varför lönearbeta? : En studie om två individers erfarenheter och värderingar kring arbetslivet

The aim of this study is to describe how two wage-earners experience and value their work. I chose a descriptive reserch approach and I conducted a qualitative study in the form of two interviews. I have applied two well-known theories from the field of social psychology ? the individualisation and Sence Of Coherence (SOC) ? to enhance my arguments and to improve my comprehension in the subjekt. The study reveals that my informants feel good and get motivated as wage-earners. By waged labor they feel securcity, meaningfullness, confirmation and belonging, which makes salaried work high valued.

Finansiella nyckeltalens samspel som investeringsstrategi : En kombinationsmodell för att uppnå riskjusterad överavkastning

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

Beskrivningar av operationssjuksköterskors upplevelser av att känna sig förberedda inför det nya yrket efter avslutad specialistutbildning : - kvalitativ intervjustudie

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.

Betydelsen av förändringar i DuPont-komponenterna för framtida operativ lönsamhet

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

Grammatiken bakom den politiska retoriken : En syntaxstudie av före detta statssekreterare Lars Danielssons uttalanden angående sitt ansvar i regeringens hantering av tsunamikatastrofen 2004

In this thesis I based on Fowler?s method of syntax analysis construct a flow scheme which I then use to make a syntax analysis of former State Secretary Lars Danielsson?s statements, in his autobiography, regarding his responsibility in the Swedish government?s management of the 2004 Indian Ocean tsunami disaster. The focus of the flow scheme is how grammatical constructions can be used in the interest of rhetoric?s to on the syntax (non-explicit) level of the text indicate and place responsibility with or outside of involved individuals. The main conclusion of the syntax analysis performed is that Danielsson in his autobiography in fact does not use very many of the constructions described in the flow scheme, whereby it can be concluded that the syntax analysis in this case wasn?t so ?revealing?.

Har ökad öppenhet påverkat den automatiska stabilisatorn? : -en makroekonomisk paneldatastudie

This paper investigates the automatic stabilizer and the underlying factors behind its function. The paper includes both a literature review and an empirical analysis. The literature review discusses the IS-LM and Mundell-Fleming models and different ways to quantify the automatic stabilizer. Based on the theory, the relationship between volatility in GDP and the size of the automatic stabilizers is then analyzed with the help of regressions. Our main result shows a negative relation between these two variables.

Hinder och problem med metoden Fysisk aktivitet på recept (FaR) inom primärvården i Bollnäs och Söderhamns kommun. Föreskrivarens perspektiv. - En kvalitativ intervjustudie

The purpose of this study was to examine the obstacles and problems prescribers of exercise on prescription (EoP) in primary care in Bollnäs and Söderhamn experience when using the method. It also aimed at examining if the barriers identified in previous studies also will be found in Bollnäs and Söderhamns municipalities. A qualitative study was made and four interviews with the managers of health centers in Bollnäs and Söderhamns municipalities were completed. The only inclusion criteria was that it would be a licensed health care professional at the clinic who work with, and prescribe the EoP. A content analysis was performed, which categorized the statements made according to their content.

Förståelsen av interkulturell pedagogik : En studie om förståelsen före detta Södertörnstudenter har gällande den interkulturella pedagogiken och om de använder den i arbetslivet

The purpose of this study is through a teacher perspective gain insight to the knowledge former Sodertorn teacher students possess of intercultural pedagogy and if they use it at work. The studies main perspective is the intercultural perspective, which has been the study's lead perspective. This study also made use out of a sociocultural perspective as it fits with the intercultural perspective and puts its mark in the study.This study has used interviews for data collection. Five former Sodertorn teacher students were interviewed, the interview participants work as teachers. These five teachers? experiences and statements were the focus of this study, the teachers had to demonstrate their intercultural skills and how they use these skills in their classroom.

Värdet av aktierekommendationer

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

Påverkan mellan ekonomistyrningen och inköpsfunktionen : En studie av Sandvik och Scania

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

Barngruppens storlek i förskolan ? en kvalitetsfråga? : Sex pedagogers reflektioner

This research is about six pedagogue´s and their reflections about the size of the children´s group in the preschools. Then I will discuss the pedagogue?s recommendation on the significance of the size of a children´s group learning and development and it´s practical significance for the preschool function. The pedagogue?s statements will be discussed in relation to The Swedish National Agency for Education (TSNAE) guidelines on group size.The theoretical framework of this essay will take an overview of the social cultural perspective, the group size and its significance for both the children´s learning and development, for interaction and communication and TSNAE advice and guidelines.

Självbestämmande och inflytande utifrån LSS värdegrund : En studie av brukarnas självbestämmande och inflytande i vardagsrutiner ur ett assistentperspektiv

The purpose of this study was to find out how special needs users ' autonomy and influence in their daily routines is described by their assistants. What interpretations of the concepts of self-determination and influence on special needs users' daily routines emerge from the assistants statements and what conditions can be seen? To reach a conclusion, focus group as a method was used. The focus group met twice to discuss this topic. The diamond method was used as stimulus material to support the discussion in the focus group.

Ovillkorade aktieägartillskott - Analys utifrån skatteflyktslagen

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Employer branding i praktiken : - en fallstudie på ett tjänsteföretag

This essay ventilates the relatively new phenomenon employer branding. Due to societal changes, such as demographical and financial changes, the labour market in Sweden has changed. It is evident that an increasing number of organisations need to put more of an effort in their methods of attracting talent and retaining competence within the organisation. By a case study based on five interviews, the purpose of the study was to compare literature and practice to see how well they compare as well as how employer branding bring about different aspects of the effect. There was also an ambition to highlight aspects of employer branding considered important to have in mind when undertaking an employer branding exercise.

Med Barnkonventionen i bagaget: En komparativ studie av irländska och svenska barnbibliotekariers synsätt.

The aim of this Masters thesis is to examine how five childrens librarians in Ireland and five in Sweden interpret and implement the United Nations Convention on the Rights of the Child in public libraries. This study is hermeneutic. Using a qualitative method consisting of ten interviews with childrens librarians and structural factors such as; library policies and laws; together with an insight into Irelands political, social and economical history and the historical development of childrens public libraries in Sweden and Ireland, has enabled us to create an understanding for the interviewees statements. Anthony Giddens structuration theory has been used for the analysis, helping us to determine how the duality between the structure, the actors and their action effect the interpretation and implementation of the Convention in librarian work. The result of the analysis clearly shows that in comparison to Irish librarians, the Swedish interviewees are more aware and have a better understanding of the Convention and how to put it into practice.

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