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1587 Uppsatser om Consolidated financial statements - Sida 59 av 106

Kapitalstruktur i svenska små och medelstora företag

The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.

Faktorer som påverjar uteblivande och återbud inom tandvården -en enkätstudie

Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics located in Skåne participated. Information about the clinics and patient-related factors were collected. Result: Totally 182 patients cancelling or not attending their appointment were registered.

Barnens kostlåda : Ett pedagogiskt arbetsmaterial riktat till förskolebarn Utvärderat ur pedagogens perspektiv

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Utveckling av nyckeltal : - ett redskap för prestationsmätning i idrottsförbund

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

Förhållandet mellan ogiltighetsregler och konkurslagens återvinningsregler - regelhierarki, till vilket pris som helst...?

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

Nykter motoffentlighet och alternativ litterär institution en litteratursociologisk undersökning av Godtemplarordens förlag.

The aim of this masters thesis is to examine what political, social and ideological reasons that were the base for the establishment of the Swedish temperance movement. Which judgements within this movement that resulted in the decision to establish publishing firms, how these publishing businesses were organised and what function they had in the literary circuit. The questions are: What principal political, social, economical and ideological reasons were the bases for the establishment of the Swedish temperance movement? How has their need for publishing firms arisen? Which were the publishing firms and who were the publishers? What ideas, purposes, experiences, values and judgements led to the establishment of publishing firms? In the first part of the theory I have used the historical materialism of Karl Marx; in the second part the theory of middle class publicity by Jürgen Habermas; and in the third part I have made a presentation of the literary circuit and how it works according to Marx and Habermas. The method used is an analysis of ideas and ideologies in literature and documents.

Finansiella Illusioner : ett test av Stockholmsbörsens effektivitet

Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.

Managing Credit Risk: Assessing the Probability of Corporate Bankruptcy using Quantitative Risk Analysis

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Mäktig eller osynlig : En diskursanalys ur genusperspektiv om hur maskulinitet tolkas och värderas i genusmedvetna texter och i museers utställningar

The survey aims to problematize masculinity in the exhibitions of the museum.  In what way is masculinity interpreted and valued in exhibitions? What is the attitude towards masculinity in gender oriented museological texts? This study investigates in which way masculinity is written about ? how interpretations of masculinity emerge in the texts and what consequences this may have.The survey is based on the method of discourse analysis and the material is processed from a gender perspective. The source material consists of museological texts dealing with the topic of gender and museology, which also is the core material. A complement to this is a selection of exhibition catalogs from museums as well as reviews which are also based on art exhibitions. The main point of the source material consists of the museological texts.The survey highlights that the gender-conscious museological discourse understands, interpret and evaluate masculinity on a more or less given regulatory framework.

Butikschefers strategier kring hälsa och hälsoperspektiv : En studie inriktad på godis och läsk

Summary                                                               Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores.  This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.

Effektiviseringspotential inom projekt

The work is performed at Forsmark Group AB as a final step in the Bachelor ofScience program in nuclear engineering at the University of Uppsala in 2013.The work is part of an ongoing process of streamlining project system model FKA.Streamlining the project model is an important aspect that affects all largecompanies that somehow have a project governing body when there is muchfinancial resources to save. Although the quality of the projects is positivelyaffected by efficiencyThe aim is to find possible common weaknesses and strengths of the project systemby interviewing a number of project managers, and using the systems in placeexamine the model.As part of the work also includes examining what project managers have to adjust tothe newly implemented system VPMM, and other newly introduced elements thathave been added to improve the efficiency in the futureProject System is a complex system that is influenced by many different parametersand participating individuals' attitude and personality. But then small changes in themodel could have major economic consequences.The thesis has generated results that show common weaknesses among the variousprojects and their project managers' general opinions about the project model. It alsopresents some possible solutions based on own thoughts and those interviewedobjects suggestions and comments..

Att starta skolbibliotek : En studie av två fristående skolor

The purpose of this master's thesis is to examine and compare the process of starting a school library at schools which haven't had a school library before, and to examine and compare the experience of this process according to the principals and the persons responsible for the school library.I have examined two Swedish independent primary schools (age 6-15 years). I have made qualitative interviews with the principals and the persons responsible for the new school library. In all, I have made seven interviews. As requested by the new Swedish Educational Act, both schools had recently started creating school libraries. One of the schools had recruited a half-time teacher-librarian and the other had no staffing at all.In the interviews, I have examined the attitudes of the informants towards school libraries, if this attitude has changed during the process of starting the school library, the informants' experiences during this process and the informants' views on the school library as an agent for student achievement.

Kommunalt samarbete för att stärka en turistdestination : en studie av turistdestinationen Roslagen

The purpose of the study is to investigate and elucidate how and why municipalities cooperate across municipal boundaries with destination development. To answer the purpose the authors chose two research questions:What are the incentives of cooperation between the municipalities in Roslagen? What are the possibilities and difficulties of cooperation? In order to answer the research questions interviews with local business managers, administrative director, the acting Head of destination and tourist office staff were made. Municipalities have signed a cooperation agreement in October/November 2008, where they will work more formal together to strengthen the destination Roslagen. The result of the study shows that the main motive for municipal cooperation is the sharing of financial resources to promote and develop the destination Roslagen together.

Den förvrängda invandraren : En kvalitativ studie om hur publiken tolkar och genomskådar invandrarrepresentationer i svenska medier

The aim of this study was to seek knowledge about how the media audience interprets media representations of immigrants as well as the construction of ?us? and ?them? that is created from the media report.We implemented two focus group interviews, one containing only ethnical Swedes and one holding a variety of people with different ethnical backgrounds. The focus groups got to read nine news articles from different Swedish news papers selected by us, based upon previous research. These articles got to serve as the basis of the discussion.To supplement the focus groups, which got to represent the media audience, we also interviewed two different persons we choose to call informants, whom are both immigrants and are or have been politically active and often appear in local media.The interviews were our empirical material which was used for analysis. The method we used was qualitative analysis of meaning and was based upon a hermeneutic starting point, meaning that all humans are interpreting beings.

Skolor i förändringsarbete - en enkätstudie genomförd på två skolor med fokus på känslan av sammanhang hos de anställda

Background: Daily news reports of school violence, bullying and harassment are common. The school has developed into an arena which has been exposed into a growing unhealthyness. Paradoxically, financial resources decreases while demands on school staff increases. How does school staff and personal cope with these demands? Aim: We sought to study sense of coherence among school employees in two schools; a comparison between one health promotional school and one school in the process of working with health promotion.

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