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1587 Uppsatser om Consolidated financial statements - Sida 8 av 106

Det digitala folkbiblioteket : vision och verklighet

Today, "the digital library" is the common way of describing a managed collection of information, with associated services, stored in digital formats and accessible over a network. Digital libraries have mainly been developed at research libraries, but during the last few years public libraries have started to offer similar services.The aim of this Master's thesis is to study how the Swedish public libraries plan to develop their digital libraries according to their mission statements, and in what way they have implemented them at their web sites. 21 public libraries, the largest in each Swedish county, were investigated.The library mission statements are investigated to find out in what terms the digital libraries are described and to what extent. The library websites are examined with respect to what kind of digital services are offered, to what extent they supplement or replace the physical library, and if there are new digital services not found in the physical library.In most mission statements the digital library is referred to in sweeping terms like "IT activities" and "new media". However, a few of the libraries clearly regard the digital library as an important part of the future operations, speaking of it in well defined and extensive terms.The public library websites are relatively homogeneous when it comes to services supplementing physical library activities, like web access to the library catalogue and links to other library catalogues.

Vem bär kostnaden för regeländringar inom finansiella marknader? : en kvantitativ studie ur aktieägarnas perspektiv

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Aktiemarknaden ur ett psykologiskt perspektiv utifrån finansanalytikers synvinkel

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

Kommunikation hos E-handelsföretag : Förtroende i centrum

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Att tala och att komma till tals : En undersökning om vilka som kom till tals i 1940 års skolutredning

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

Kön och arbete med ekonomiskt bistånd : sex socialsekreterares erfarenheter av arbetet med ungdomar som ansöker om och uppbär ekonomiskt bistånd

The purpose of the study is to explore how social workers work with youths that seek financial assistance and what importance gender plays in this process. The participants were six female social workers that work with financial assistance. They were interviewed and had to reflect over a case, where the client where either male or female. The results was analyzed and compared in relation to social constructive theory and gender theory. The study shows that social workers work in two parallel processes, when they decide about financial assistance and other help benefits, the formal and the intuitive.

Lojalitetsplikt och yttrandefrihet i sociala medier

The purpose of this thesis is to investigate the employees´ duty of loyalty to their employer when making statements on social media networks and if this opposes the employees´ right to freedom of speech. Another purpose of this thesis is to investigate freedom of speech from an EU juridical point of view. Also a discussion concerning gender issues on this subject takes place is presented in the thesis. The questions to answer the purpose of this thesis are the following: Where is the line drawn for what an employee can publish on a social media network without breaching their duty of loyalty towards their employer?, and How does an employee´s freedom of speech relate to these types of statements on a social media network? The method used for this thesis is the classical legal method.The legal inquiry shows that duty of loyalty is a hidden clause in all employment contracts, and it must be respected by the employee.

Finansiella rapporters påverkan på aktiekursen : - Ett bidrag till debatten om slopandet av kvartalsrapporter på Stockholmsbörsen.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and annual reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than annual reports.

Appelroot och Spalding, en konkurs i 1770-talets Stockholm.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

Kommersiella Fastighetshyror och Finansiell Stabilitet

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

Bonus relaterad till företagsstorlek : Jämförelse av stora och medelstora företag

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Konkursprognostisering : En empirisk studie av småföretag i Sverige

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

Den amerikanska subprimekrisen i ett historisktteoretiskt perspektiv : En undersökning om hur USA:s subprimekris överensstämmer med  Kindlebergerstolkning av Minskys modell

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

Corporate Social Responsibility och Corporate Financial Performance : En studie om företagsstorleks inverkan på sambandet mellan CSR och CFP inom företag noterade på Nasdaq OMX Nordic Stockholm

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

Ekonomiskt bistånd för ensamkommande barn

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

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