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694 Uppsatser om Cross-currency arbitrage - Sida 12 av 47
Värderelevansen av Dirty Surplus Accounting Flows i Svenska Storbolag
Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.
Bitcoin : Framtidens valuta?
Syftet med denna uppsats a?r att underso?ka Bitcoins egenskaper och funktioner samt diskutera dess eventuella pa?verkan pa? dagens ekonomiska system. Den forskning som publicerats pa? a?mnet underso?ker fra?mst tekniska och sa?kerhetsma?ssiga detaljer, det a?r da?rfo?r intressant att analysera ur en ekonomisk synvinkel. Genom att anva?nda makroekonomisk teori ska jag fo?rso?ka klargo?ra om Bitcoin kan konkurrera med dagens valutor.
Val och byte av företagsform : En studie gällande skatternas roll vid val av företagsform samt de skattemässiga konsekvenserna vid ombildning av företag
In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.
Att bli värdigt bemött : En tvärsnittstudie om bemötande på akutvårdsavdelningar ur patientens perspektiv
Previous research and patient complaints to the Swedish Patient Support Committee shows that there is a lack of substance in the patient-nurse relationship. This may suggest that it can be difficult for health care to live up to health-care law which requires it to be of good quality, based on dignity and respect and designed so that the patient is an active participant and can make their own decisions when it comes to their health care. For a better understanding of what a dignified patient-nurse relationship is, this study aims to clarify what the patient values as good patient-nurse relationship and describe how they have experienced the patient-nurse relationship during their stay at an emergency care department. The study is a descriptive cross-sectional study with a quantitative approach, where the population consisted of patients who were cared for at an emergency care department in the County of Västmanland, Sweden during 2007. The sample consisted of 93 patients which were asked to answer a questionnaire.
Skolrelaterad stress hos kvinnliga gymnasieelever : En jämförelse mellan yrkesförberedande och teoretiskt program
AbstractLoeva, J (2013). Schoolrelated stress in female students ? a comparison between vocational and theoretical program. The Academy for health and working life, University of Gavle.Purpose: To investigate and compare perceived stress and recovery among Swedish femalestudents (high school, third degree) in a vocational program versus a theoretical program.Method: A cross-sectional study was conducted on forty female students (vocationalprogram, n=20; theoretical, n=20) to give a cross section of the population in question. Datawas collected by questionnaries, which included questions on perceived stress and energylevels, demand, control and social support at school.
Korsförlamning hos häst : fodrets påverkan
The purpose of this thesis has been to gather knowledge about the complaints of tying-up in
horses and to show that the importance of feeding. The thesis includes a literature review of
tying-up how preventative measures by feeding can be made. In the equine sport, crosscountry,
horses occasionally suffers from tying-up, a muscle disease. An increased knowledge
about the disease is demanded by riders and trainers as the disease disrupts training and
competition of suffered horses. A cross-country horse works very hard in training and during
competitions but the work bouts are long enough for the muscle cells to use aerobic pathways
in the metabolism.
Lev livet : Äldre människor berättar
Examensarbetet studerar möjligheterna att använda en statisk cross hedge för att prissäkra etanol. Situationen som analyseras är hämtad från Lantmännen Agroetanol. Agroetanol är Sveriges största producent av etanol och driver den första anläggning i Sverige där vete omvandlas till etanol. Anläggningen är Sveriges största och byggs för närvarande ut så att kapaciteten kommer under år 2008 kommer att öka med 300 procent. Priset på spannmål har stigit dramatiskt under år 2007 samtidigt som etanolpriset har sjunkit något.
Skötsel av älgskadade bestånd :
Sweden has today the highest moose (Alces alces) population in the world. The population has been very high since the late seventies and in the beginning of the eighties there was a big ?moose explosion?. The main food source for moose during the winter is young pine (Pinus sylvestris) and birch (Betula spp.). The high moose population has therefore lead to high damage on pine forests over big areas.
Lagval för förrsäkringsavtal : särskilt utrymmet för partsautonomi
The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.
Först mörkret, sedan théosis. En studie av Johannes av Korsets själens dunkla natt ur ett théosisperspektiv
ThisthesisisananalysisofSt.JohnoftheCross?treatiseTheDarkNightoftheSoulfromanEasternOrthodoxperspective,focusingonelementsofclassicaltheologyofthéosisandliminalitywithinthetext.UsingVladimirLossky?sviewonOrthodoxmysticaltheologyaswellasritualtheoryandtheoriesofliminalityfromVictorTurnerandArnoldvanGennepthestudyexamineswhetherornotitispossibletospeakaboutthéosisinWesternmysticalteachingsandpractises,andifDarkNightcanbeviewedasanexampleofsuchateaching.Thisthesisthusseekstoanswertwomainquestions,namelywhetherStJohnoftheCross?treatisecanbesaidtobeanexampleofthéosistheologywritteninWesternform,andifthetrialsoftheDarkNightcanbesaidtobeaformofsocio-?ontologicalprocessofchange,eitherpartiallyorcompletely.ThemethodusedintheworkisamodifiedversionofthetextualanalysisdescribedinCarl-?HenricGrenholm?sbookAttförståreligion:metoderförteologiskforskning,focusingoncentralthemesandideas,andkeywordsrelatedtothéosis.ThetheoreticalperspectiveforthethesishasbeenbasedinEasternOrthodoxmysticaltheology,andthecentralaimhasbeentoofferaresponsetoVladimirLossky?scritiqueoftheWesternChurchashavingforgottenitsmysticalroots.KeyfindingsarethattheDarkNightasaprocesshasstrongelementsofbothliminalityandsocio-?ontologicaltransformation,andthatthelanguageofSt.JohnisverysimilartothatofearlyOrthodoxtheologians,withclearapophaticterminology..
Den lesbiska blicken : En undersökning av blick och betraktarskap utifrån tre målningar av Romaine Brooks
This paper aims to investigate the terms and conditions of a lesbian gaze and a lesbian spectatorship from a feminist and queer theoretical point of view. The empirical material consists of three paintings by the American artist Romaine Brooks (1874-1970). Brooks was based in Paris in the early 20th century where she was surrounded by a group of intellectual and usually cross-dressing lesbians. The women within this context are the ones depicted in Brooks? paintings and this makes her one of the first artists in modernity to openly portray lesbian and cross-dressing women.
Prestationsstyrsystem : En undersökning om dess önskade och oönskade effekter
Abstract Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.
Flerkanalspublicering : En kvalitativ undersökning av NTs arbete med att publicera nyheter i flera kanaler.
Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.
Raskens från bladet till rutan : En studie i adaption
ABSTRACT Title (English): New technologies, same needs? A qualitative research of media usage in two generations, in the light of modern uses and gratifications research Title (original): Ny teknik, samma behov? En kvalitativ undersökning av två generationers mediebruk i ljuset av den moderna bruks- och belöningsforskningen Language: Swedish Author: Frida Ivansson Tutor: Sven Ross Course: Media and Communication Studies, Bachelor's Thesis. Period: Spring term 2013 University: Department of Journalism, Media and Communication (JMK) atStockholm University Purpose/Aim: The purpose of this paper is to, in the light of todays uses and gratification research, highlight the differences in media use in adolescents and adults. I focus on the informants' television viewing and I compare this cross-generational, and in relation to other media use. Material/Method: The method I used in this thesis is qualitative interviews. My choice fell on this method because I believe it to be the most suitable for obtaining the data needed.
Hedgemöjligheter och riskmätning : för Lantmännen Agroetanol
Examensarbetet studerar möjligheterna att använda en statisk cross hedge för att prissäkra etanol. Situationen som analyseras är hämtad från Lantmännen Agroetanol. Agroetanol är Sveriges största producent av etanol och driver den första anläggning i Sverige där vete omvandlas till etanol. Anläggningen är Sveriges största och byggs för närvarande ut så att kapaciteten kommer under år 2008 kommer att öka med 300 procent. Priset på spannmål har stigit dramatiskt under år 2007 samtidigt som etanolpriset har sjunkit något.