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1587 Uppsatser om Consolidated financial statements - Sida 46 av 106

 EU, "Unity in diversity" eller en klubb för privilegierade medlemmar?

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.

VD:s ord i förändring : En studie om förändringar av VD:s ord i årsredovisningar före och efterfinanskrisen 2008

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Pedagogers syn på bildskapande i förskolan : Lärande och utveckling i samband med bildskapande

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Driver hushållens skulder konsumtionen? : En jämförande studie av Sverige, Norge, Danmark och Finland

The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.

Efter bankkrisen: Vad är notan för skattebetalarna nu?: En uppföljning av Peter Jennergren och Bertil Näslunds studie från 1998

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Investeringsprocessen och beslutsfaktorer : - En fallstudie om tre tillverkningsföretag

Bakgrund: Investeringsplanering utgör en stor del av företagets totala planing. Behovet attinvestera har under senare år tilltagit. Anledningar till detta är bland annat;strukturomvandling, ökad priskonkurrens, optimism samt ökad ekonomisk aktivitet. Specifiktför tillverkningsindustrin är ökade kapacitetsbehov och nya produktionskrav.Tillverkningsindustrin är vidare investeringsintensiv och har under senare tid upplevt ett ökatinvesteringbehov.Problemdiskussion: Investeringar är ett ämne där ett brett utbud av tidigare forskningföreligger. Dock är processen ett relativt outforskat område.

Informationssökning under graviditet: en kvalitativ studie om gravida kvinnors informationssökning via sociala kontakter

The aim of this thesis is to gain a deeper understanding of howsocial contacts can serve as information sources for pregnantwomen. Furthermore, we wanted to examine how women?scontext influences their information seeking and the barriers thatcan occur during information seeking. The theoretical frameworkis founded on Tom Wilson's model of information needs as contextdependent, and Pamela J. McKenzie's model of informationpractices in accounts of everyday-life information seeking.

Ungdomars upplevelse av autonomi i sin vardag : En validering av skattningsskalan SDAA: Self-determination autonomy for adolescence

This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.

Value-at-Risk : Historisk simulering som konkurrenskraftig beräkningsmodell

Value-at-Risk (VaR) is among financial institutions a commonly used tool for measuring market risk. Several methods to calculate VaR exists and different implementations often results in different VaR forecasts. An interesting implementation is historical simulation, and the purpose of this thesis is to examine whether historical simulation with dynamic volatility updating is useful as a model to calculate VaR and how this differs in regard to type of asset or instrument. To carry out the investigation six different models are implemented, which then are tested for statistical accuracy through Christoffersens test. We find that incorporation of volatility updating into the historical simulation method in many cases improves the model.

Hur folkbibliotekarier i några mindre svenska kommuner upplever sin yrkesroll

The aim of this study is to examine how public librarians in small Swedish municipalities experience their professional roles. As part of examining such an abstract subject as experiences we also examine what tasks they perform, which will function as a support of the analysis. The theoretical frame-work is based on librarian identities worked out by Anders Ørom and a model of professional roles worked out by Maj Klasson. The analytical procedure consists of both deductive and inductive viewpoints. The empirical material consists of qualitative semi-structured interviews with five librarians that work in public libraries located in municipalities with less than 12 500 inhabitants.

Biblioteksassistent: En yrkesroll i förändring

Little attention has been paid in the literature to libraryassistants in Swedish public libraries. In this bachelor thesis,the professional role, work duties, career prospects and statusof library assistants are examined at two public libraries.Because of a scarcity of published information on thedevelopment of this profession in Swedish public libraries,retired library assistants, as well as currently employedlibrary assistants, librarians and a library head wereinterviewed.Since the ?80s, work duties of library assistants havechanged, with a reduction in some of the more manualaspects of library work, the development of new duties and,overall, an increasing similarity in the duties performed bylibrary assistants and librarians.Additionally, the public perception of library assistants as acategory distinct from librarians was investigated bydistributing questionnaires to library patrons. Contrary toexpectations prompted by statements in the literature, asubstantial portion of visitors was found to be aware of thetwo separate categories.Library assistants at Swedish libraries have no careerprospects, unless they undertake studies in their own freetime and at their own cost, and obtain a librarian degree. Adifference between the situation of library assistants inSweden and corresponding professional categories in a fewother countries is that, at present and for several years, noformal education for library assistants has been available inSweden.

Innovation på Itkonsultföretag. En fallstudie på EVRY

Companies today are exposed to a turbulent market with fierce competition and the ability toinnovate itself becomes increasingly important. But what innovation is and how it is managed is farfrom obvious. In this case study at EVRY the research questions are: ?What is innovation in ITconsultant companies?? and ?how can innovation be managed in IT consultant companies?? ITconsultancy is a complex type of business and their focus is often to innovate the customers businessrather than their own. The study is based on a literature review, field studies, unstructuredinterviews and an interpretive analysis.

Vi vill inte skriva om böcker. Vi vill prata. : En studie i boksamtalens betydelse för yrkeselevers litteraturläsning.

This qualitative study was conducted to investigate how subordination and superiority emerges in the interaction between heterosexual couples between 20 to 30 years old, without children. Eight semi-structured interviews with four couples have been conducted to provide insight into how subordination and superiority is made in the interaction between the cohabiting couples. All interviews were transcribed and then manually categorized along specific main themes and sub themes. The empirical data were then assayed by a hermeneutic interpretation.   Three previous studies have formed the basis for this study, Det kallas kärlek by Carin Holmberg, the anthology, Jämställdhetens pris and Familjer i tiden by Christine Roman and Helen Peterson. The theoretical framework consists symbolic interactionism, and especially the concept of asymmetrical role-taking and also doing gender.

Webbradion : ett nytt medium

The purpose of this essay is to study the role of web radio in Sweden. To fulfill the purpose we have done a case study of two Swedish radio stations: Sveriges Radio AB, which is a public service station, and a commercial station called Mix Megapol. By interviewing two persons from each station and analyzing the contents of their web sites, we have tried to see how the relationship between radio, Internet and web radio looks like. Thus, our method is qualitative. We have come to many conclusion of which some are: The new medium web radio borrows qualities from the traditional radio.

Inverkan av leasingklassificering på konkursrisk - en studie av hur redovisningsbaserade prediktionsmodeller påverkas av en ny leasingstandard

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

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