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1587 Uppsatser om Consolidated financial statements - Sida 47 av 106
Att implementera abstrakta värden - En flerfallstudie om bankernas CSR-arbete vid utlåning av kapital
The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.
Oxytocin-Ett risktagande eller en tillförlitlig behandling vid långdraget förlossningsförlopp hos förstföderskor
Background: Breastfeeding frequency decrease in Sweden and infants born preterm is a particularly vulnerable group to not be breastfed according to current recommendations. Mothers of preterm infants have an extra need of support from the health care system. Mothers' self-efficacy in breastfeeding affects the outcome of breastfeeding. Health professionals' attitudes to breastfeeding have an impact on the breast feeding support they provide to the mothers.Aim: To investigate whether an intervention could strengthen self-efficacy in breastfeeding among mothers of premature babies. A further aim was to investigate whether the intervention influenced health professionals' attitudes to breastfeeding.Method/Design: An experimental study with quantitative approach in the form of questionnaire survey was conducted.
Från idé till IPRED ? Svenska Filminstitutets argument kring fildelning, upphovsrätt och Internet
The aim of this thesis is to examine how the Swedish Film Institute?s arguments regarding file sharing, copyright and the Internet relates to the changes made in the Swedish copyright law during 2003 and 2007, using the current debate about surveillance versus liberty on the Internet as a backdrop. The theory used is based on Lawrence Lessig?s ideas about how a network such as the Internet can be controlled, and what regulating forces a government can use to constrain a certain behavior such as illegal file sharing. By examining referral statements made by the Swedish Film Institute to five different communications from the Swedish government regarding copyright and film politics an idea analysis is being used as a method to answer the following sub-questions: 1.) How has the Swedish copyright law evolved during the latest years? 2.) What arguments are being used by the Swedish Film Institute in issues regarding file sharing, copyright and the Internet? 3.) Are the arguments being used by the Swedish Film Institute regarding these issues changing during the examined period? The findings of the study show that the Swedish Film Institute has been eager to support a more powerful expansion of the copyright laws, often suggesting more powerful solutions than the Swedish government itself.
Folkbibliotekets uppdrag i den nya bibliotekslagen. En idéanalys av sex remissvar på departementsskrivelse 2012:13.
The new Library Act came in force in January 2014, external changes such as globalization and information technologies had changes the way libraries work and the new law aimed to reflect this. The aim of this study is to examine ideas surrounding the mission of the public library as it appears in the referral statements that three state agencies and three interest organizations gave to the ministry publications series Ds 2012:13. The questions this thesis examines are: what ideas can be discerned in the respond-ents' opinion regarding public library's mission? How is the con-sultation bodies? way of looking at public library's mission to-wards the government's approach? In this thesis the empirical ma-terial has been analyzed using a theoretical model called The four spaces ? a new model for the public library designed by Casper Hvenegaard Rasmussen, Henrik Jochumsen and Dorte Skot-Hansen. The model consists of four different goals and four differ-ent spaces and can be used as a basis for discussions about the public libraries role in society.
Avveckla eller utveckla mjölkproduktion : vilka faktorer påverkar beslutet?
The decrease in the number of dairy farms in Sweden has been ongoing for a longer period of time. But the fact is that this has previously not had any big effects on total amount of milk produced in Sweden. The main reason is that the remaining dairy farms get larger. However, during the past year, there has been a decrease in the total amount of produced milk, because the decrease is faster than the increase within the farms that are left. During the same period of time the supply of milk on the global market also has decreased.
In spite of the fact that the global supply have decreased and the fact that the milk price increases, there are dairy farmers in Sweden who chose to exit the market.
Europas befolkning åldras -utmaningar och strategier : En studie om EU:s möjligheter att arbeta mot de äldres ohälsa
The aging population is a challenge for Europe and there must be cooperation between EU member states to join the challenge to meet. The purpose of this study is to describe and analyze the EU's ability to influence older people's health, based on experiences from a selection of European officials and on a review of the EU's common strategies. The authors studied and problematize the implementation of the strategies that the EU has negotiated for the work against the elderly poor health, with a view of member countries have different conditions. Using qualitative methods, we have collected and processed statements from targeted interviews and publications by a range of European policies. The material was then analyzed from implementation theory and organizational theory, and based on results of previous research. The result shows that the EU is developing common strategies and coordination methods to the aforementioned challenge to meet. The results also show that the differences existing between Member States causes implementation difficulties of the common strategies. The study states ultimately decide that there should be common strategies to facilitate the work of Member States when it comes to countering the elderly poor health.
Svenska VD ord -behovet av en reglering av öppenheten i svensk redovisning
Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..
Rådgivare och Pensionssparare : - En studie av interaktionen mellan rådgivare och pensionssparare
From an investigation by Finansinspektionen and KTH (2009) it is apparent that financial advisors and their clients develop relations, believing that they understand each other, while in fact, they do not. The media tends to notice the conflict of interests between advisors and retirement annuity clients. The aim of this study is to create a greater understanding as to why misunderstandings occur between advisors and clients. This will be accomplished by a quality study of how advisors and trade unions assess how the relationship functions. The theoretical part consists of theories concerning relations and uncertainty.
Läraren och betydelsen av dennes kropp i idrott och hälsa : En kvalitativ studie om elevers förväntningar på lärare i idrott och hälsa gällande deras kroppsform och förmåga att genomföra fysiska moment i undervisningen
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.
Upplevelser av livskvalitet och välbefinnande hos kvinnor som erhåller TKM akupunktur mot menopausala symptom
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.
"Information-as-thing": Förhållandet mellan biblioteks- & informationsvetenskapen och materialbibliografin
The relation between LIS and physical bibliography is examined primarily through an analysis of such LIS literature as applies physical bibliography in research or otherwise discusses its relevance to information studies. Quite a number of scholars are stressing the usefulness of this bibliographical tradition, even though its position in LIS agenda as a whole seems to be less established. These scholars suggest that physical bibliography presents interesting conceptual and theoretical implications for many of the central objects of study in LIS, for example, knowledge organization, information retrieval, and information seeking. It is also suggested that physical bibliography could help deepen our knowledge and understanding of the digital media ecology. Physical bibliography is foremost seen as a method for the analysis of documents, a method in which not least its terminological apparatus may be a significant tool.
Shared Service Center : en fallstudie av TeliaSoneras Financial Services
Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.
Värmepumpars inverkan på elkvaliten
Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..
Vilka möjligheter har barn till fysisk aktivitet i fritidshem? : En intervjustudie
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.
Objektivitet i politisk journalistik : En studie i mediekommunikation
Abstract Mona Sahlin's dishwasher decides the election! Maybe. How journalism portraits politics is at least not fully objective with focus on societal matters. There is also a change over time indicating an up-going trend of less objective journalism. Other results of this case study indicates that politicians are more inclined to participate in journalism than before and that politics presented as scandal is increasing.The aim of this study is to investigate objectivity in political journalism over time. Using the quantitative content-analyses the study encoded 600 journalistic articles subjecting politics in the Swedish society.