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99 Uppsatser om Disclosure - Sida 5 av 7
Det praktiska intellektet: timmerlagning med mallbr?da som exempel
This thesis presents a method of making repairs in log houses. The purpose of the thesis is to use this
method to exemplify crafters practical intellect. The method is based on the use of a template board to
transfer the measurements onto the new log. There is a dearth of literature dealing with timber repairs,
and the literature regarding using a template board for this is non-existent. The description of this
method has therefore been compiled from interviews with active timber crafters.
Hög redovisningskvalitet - Lägre risk och högre förväntningar? - En kvantitativ studie över sambandet mellan redovisningskvalitet och finansiella mått
Rapportens syfte: Att undersöka eventuell samvariation mellan redovisningskvalitet och betavärden, volatilitet, price/earnings samt price/sales.Metod: Jämförelseanalys där korrelationer har beräknats mellan finansiella mått och resultaten utifrån en bedömningsmodell från konsultbolaget Kanton som vi anser utgöra en valid mätning av redovisningskvalitet.Dataunderlag: Finansiell data har hämtats från Avanzas webbportal medan resultaten från Kantons granskning har nyttjats, vilken i sig utgör underlag för utmärkelsen Årets börsbolag som görs i samarbete med Aktiespararna.Resultat: Vi finner inga signifikanta samband som ligger i linje med våra ursprungliga frågeställningar. Det verkar dock finnas ett positivt variationssamband mellan betavärde och redovisningskvalitet på Mid Cap-listan.Slutsatser: Analysen förkastar våra förväntade resultat och förutom mätfel diskuterar vi potentiella orsaker som exempelvis att investerare inte tar till sig all information, att den avgörande informationen återfinns i räkenskaperna eller att redovisningen bestäms till stor grad av kapitalägare. Det kan också vara så att mer information inte alltid är positivt..
Kvinnor utsatta för sexuella övergrepp - en litteraturstudie med fokus på mötet med hälso- och sjukvården
Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.
IFRS : Hur har de svenska företagen redovisat övergången?
Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.
Frivillig redovisning i börsföretagens årsredovisningar.
Syftet med uppsatsen är att beskriva och analysera den frivilliga redovisning som börsföretag lämnar i årsredovisningen, samt att identifiera egenskaper som kännetecknar företag som publicerar samma typ av frivillig redovisning och skillnader mellan företag som väljer olika typer av frivillig redovisning.Vi avser vidare att teoretiskt förklara företagens motiv för att publicera frivillig redovisning.Våra slutsatser är att företagen lämnar stora mängder frivillig redovisning av olika typer, men innehållet och formen varierar. Vi kan inte konstatera några generella mönster som kopplar redovisningstyper till företagsspecifika karakteristika. Praxis kan konstateras i den mening att många företag publicerar en viss typ av redovisning, men det finns ingen praxis för vad denna redovisning ska innehålla och hur den ska utformas. Grundläggande redovisningsprinciper som tillförlitlighet, jämförbarhet och väsentlighet är applicerbara på frivillig redovisning och bör gälla. Företagen tenderar att vara försiktiga med att redovisa detaljer om den interna verksamheten.
International Corporate Governance-A Comparison of the Corporate Governance Systems in Germany and Sweden
The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, Disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.
Bolagstyrningsrapportens placering : vilka faktorer påverkar valet av placering?
Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used. Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..
Motiv vid köp av skogsfastigheter : Ur privatpersoners perspektiv
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to Disclosure their risks.
Skogsbolagens motiv bakom valet av egenägd skog och virkesinköp
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to Disclosure their risks.
En studie i riskhantering : Hur börsnoterade bolag redovisar intern och extern risk
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to Disclosure their risks.
En studie om värdepåverkande faktorer vid köp av bostadsrätt
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to Disclosure their risks.
Kontantbraschen : Revisorers och redovisningskonsulters syn på införandet av kassaregisterlagen
Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to Disclosure their risks.
Diagnos av ansvarstagande : En Studie av accountability inom DN och UNT:s medicinjournalistik.
AbstractTitel: Diagnosing accountability, a study of accountability of UNT and DN?s medical journalism ( Diagnos av ansvarstagande, en studie av accountability inom DN och UNT:s medicinjournalistik)Number of pages: 45 (59 including enclosures)Author: Alexandra JohanssonTutor: Göran SvenssonCourse: Media and Communication studies C Period: Fall 2008 University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: To evaluate the quality of medical journalism in DN and UNT according to the theories of accountability and responsibility in the media.Material/Methods: The materials and methods used in this thesis are 14 articles from DN and 14 articles from UNT that have been analyzed according to the criterion set forth by Media Doctors, an Australian media accountability system.Main Results: The results showed that DN scored an average of 57% ?satisfactory? and UNT scored an average of 52% ?satisfactory? of Media Doctors rating scale. Strengths were an educational tone and an insightful review of the newest findings in the scientific community. Weaknesses were poor transparency and a tendency to neglect full Disclosure of the scientific findings and sources. Focus was also show to be on research and not on information for potential patients.
Hur påverkar VD:n företagets CSR-redovisning?
Industrialiseringen de senaste århundrandena har medfört att välståndet i många länder har ökat oerhört. Dock har utvecklingen också medfört att ekosystem, mark, luft och vatten har tagit skada. Företag som blir tillräckligt stora och mäktiga kan även skada sin sociala omgivning genom att ignorera frågor som gäller till exempel anställningsförhållanden, mänskliga rättigheter, samhällsansvar och produktansvar. Krav har därför kommit från omgivningen att företagen bör arbeta för att minimera sin skadliga inverkan på miljön och samhället. I och med detta har CSR-redovisning kommit att bli aktuellt.
Heteronormativitet i Socialtjänsten : Homo- och bisexuellas upplevelser av bemötandet
The purpose of the essay is to examine Gay, Lesbian and Bisexual person?s experiences of the Social Services treatment. Our question is: How do Gay, Lesbian and Bisexual person?s experience the treatment in a relief seeking situation at Social Services? We have a social constructive point of view. Our theoretical foundation is heteronormativity, heterosexism, homophobia, coming out/Disclosure, intersectionality, master suppression techniques and we discuss Social Services as a system.