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2594 Uppsatser om Financial Performance - Sida 44 av 173
Vi tar tempen på ert CO2-utsläpp! : en studie av hållbarhetsredovisningars användbarhet
The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.
Dolda resurser : Att synliggöra icke materiella tillgångar
Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.
Föreligger det en bostadsbubbla i Stockholms Län?
In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".
Ska åkerier leasa eller köpa? : Optimal kapitalstruktur för företag med stora investeringar
This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.
Riskfaktorer för uppkomst av neurologisk sjukdom vid infektion med EHV-1
During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.
Vaccination against boar taint - effect of restrictive and semi ad libitum feeding regime on production and behavior
Male piglets have been castrated for centuries to avoid contamination of their meat with boar taint, a strongly unpleasant odour that makes the meat inedible. Today boar taint can be prohib-ited by vaccination against gonadotropin releasing hormone (GnRH) using Improvac®. The aim of this study was to evaluate the efficiency of vaccination on growth performance and behaviour of vaccinated male pigs compared to surgically castrated male pigs. The effect of two feeding regimes, restricted (SLU-norm) and semi ad libitum, was also included in the study. At birth, pigs (n=206) were randomly allocated to the two treatment groups; surgically castrated and vaccination.
Mobile-first eller Desktop-first, en studie av utvecklingslösningar för responsiv web design
The thesis analyzes two different approaches towards responsive web design, Mobile-first and Desktop-first. Responsive web design is a concept for websites whose design is customised based on the screen size. The analysis is performed by collecting views on the methods and also analyzing the usage of mobile and desktop internet to create a prototype of a responsive website where both methods are beeing used.The main difference between the methods is the foundation, where one is designed for mobile and the other for desktop. The thesis indicates that Mobilef-irst gives a better result for the mobile, which unlike the computer has poor performance, smaller screen and poor internet connection, therefore an advantage for the device that needs more focus to maintain a fast response. Desktop-first does not take this opportunity, but focus instead on the computer where the performance is better, which leads to a unnoticeable difference in response time.
Self-efficacys påverkan på bänkpressprestationer.
Syftet med studien var att med en experimentell design undersöka ifall individens tro på sin förmåga, d.v.s. self-efficacy påverkar utfallet av idrotts prestationer. Detta undersöktes genom att manipulera self-efficacy i en bänkpressövning och därefter mäta eventuella prestationsförändringar under tre sessioner. 21 deltagare (10 kvinnor, 11 män, M = 23, SD = 2.95) med lite eller ingen tidigare erfarenhet av styrketräning deltog. Deltagare delades slumpmässigt in i tre grupper: (LG) lättare vikt än deltagarna trodde, (TG) tyngre vikt än deltagarna trodde och (KG) kontrollgrupp, vikten överensstämde med deltagarnas uppfattning.
Preaching to the choir? A Comparison of Fiscal Forecasts by Governments, Fiscal Policy Councils and the European Commission in the European Semester Framework
The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.
Fysträning för ishockeyspelare
To become a successful athlete requires several different components in which one of themost significant is the ability to develop their own physical strenght. What weight exercises has the best transfer effects for skating?Participants in the study were 20 male senior hockey players from Div. II in the Västra Gö- talands Regionen in which all participants had at least 10 years of hockey experience.Test subjects had to perform a five-minute individual warm up followed by an opportunity to familiarize with the upcoming exercise. The first on-ice test was a 35 meters sprint test and the second test was an S-cornering agility test.
Processchemaläggare för mångkärniga processorer ? Fördelning av minnesbelastning i NUMA-system
For systems with multicore processors contention for shared resources is a problem that occurs when several memory-intensive processes are executed in parallel within the same memory domain. This contention has a direct influence on the performance of the system and is a complex problem that has been recognized for a long time. An attractive and actively studied way to minimize this problem is by using a process scheduler adapted to allocate processor cores in a way such that contention for shared resources is minimized.With the introduction of multicore NUMA-systems (Non-Uniform Memory Access) the situation has become even more complex. In these systems the access time for processor cores to different memory domains vary depending on factors such as distance and load. Thus, the process scheduler also has to consider where the memory of each process is placed to minimize the distance and balance the load on each memory domain.This report presents a user-level process scheduler for a NUMA-system based on the multicore processor Tilera TILEPro64.
Gestaltningsförslag till ny förskola på Zakrisdal
Due to increasing regulations regarding new diesel vehicles particulate matteremissions the new Scania truck, Scania Euro 6, has been equipped with a particulatefilter. This component effectively stores the particles in the exhaust gas but must becleaned in order to prevent itself from clogging. The filter is cleaned through aprocess named regeneration which is a thermodynamic process in which thetemperature of the filter is raised through fuel supplied to the exhaust gas.The purpose of this thesis is to contribute to the development of improved controlstrategies of the temperature during the regeneration process through thedevelopment of model-based controllers. These controllers are designed in order tohave good performance in stationary as well as automatic regeneration.In order to develop these model-based controllers a model of the system isconstructed. The model is described as a linear thermodynamic grey-box model withflow varying parameters, showing good results in validation.The model provides a simulation environment during the controller design, which isfocused around the development of linear regulators with the exhaust gas mass flowas a scheduling variable whose size determines controllers? mode of operation.
SMICKRANDE KAPITALIST ELLER SANN IDEALIST? Företags sociala ansvar i årsredovisningen
Syfte: Syftet med denna uppsats är att undersöka hur svenska börsnoterade företag redogör för sitt sociala ansvar i årsredovisningar.Metod: Denna uppsats utgår från en kvalitativ metod. Vi har valt att göra en innehållsanalys för att strukturera det material som företag ger oss angående deras sociala ansvar. Teori: Den teoretiska referensramen har sin utgångspunkt i legitimitetsteorin. Därefter använder vi oss av intressentteorin för att kunna förklara vem företaget ska vara socialt ansvarsfulla emot. Teorier kring corporate social responsibility används för att förklara hur företag kan vara socialt ansvarsfulla.
Rörlig ersättning till VD : Hur påverkar det företagets lönsamhet?
Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.
Matematisk generering och realtidsrendering av vegetation i Gizmo3D
To render outdoor scenes with lots of vegetation in real time is a big challenge. This problem has important applications in the areas of visualization and simulation. Some progress has been made the last years, but a previously unsolved difficulty has been to combine high rendering quality with abundant variation in scenes. I present a method to mathematically generate and render vegetation in real time, with implementation in the scene graph Gizmo3D. The most important quality of the method is its ability to render scenes with many unique specimens with very low aliasing.