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1266 Uppsatser om Financial key ratios - Sida 54 av 85
Vargaslätten, ett trädgårdshistoriskt arbete, fokus 1989 - 2009
Vargaslätten is a 15 hectare large privet garden in Halland in the south-west of Sweden.In the beginning of the 1990s Gunnar O.Westerberg, the owner of Vargaslätten,commissioned a work from the young landscapearchitect, Rolf Efvergren, to writeVargaslätten ? tillägnad naturen. It was a discribing work of the current status of the gardenand the summer-house of Vargaslätten. Vargaslätten ? tillägnad naturen was acomprehensive work with a detalied inventory of all the plants, the buildings, the descriptionof the surroundings and the history.
Teaterledare på 120 timmar? : En studie om skapandet av en teaterledarutbildning
This paper is a qualitative study of the pedagogical conditions and the knowledge necessary for the creation and development of an education regarding leadership in the field of amateur theatre.The purpose of the study has been for participants to reflect and create knowledge about the creation and implementation of a course for leaders of amateur theatre.Questions raised in the study concern the students? previous experience of drama, theatre and leadership; their desire to become leaders of theatre; their own view of their need for knowledge for their future leadership; their understanding of the contents of the education and the theoretical perspectives upon which a course in theatre leadership can build. Finally, the participants? perceptions of difficulties and possibilities of working as theatre leaders were investigated.All 13 participants have answered a questionnaire regarding their previous experience of drama, theatre and leadership and also about why they want to become theatre leaders. The participants have also taken part in four focus conversations regarding what they think they learned, how they value the knowledge they gained and what knowledge they feel will be needed in a future leadership.The data has been analyzed hermeneutically to find patterns in the participants? perceptions of their learning.
Bibliotekets betydelse för läsutvecklingen. En enkätundersökning av elevers förhållande till bibliotek och litteratur jämfört med deras läsutvecklingsresultat
Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.
Energieffektivisering av stenstadshusen - genom byggnadstekniska energisparåtgärder
The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.
Planering : fallstudie av en mjölkgård
The purpose of this paper is to give examples of different ways of economic planning and
calculation within agriculcture. My aim is to use a couple of them as an explanation of a case
from reality. My choice went to budgetsimulation and balanced scorecard since those are best
suited in this specific case.
In the information retrieval I present different instruments of economic planning like theory of
cost, budget and productcalculation. The budgetsimulation describes how to use the different
methods in a long term economic planning. The balanced scorecard is also a model of longand
short-term planning but besides the economy planning it?s also a reminder of your
personal goals.
In the model I have used a dairyfarm as a case.
Estimering av kreditbetyg - Syntetisk rating med Ordered Probit Model
Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.
Alternatives for another world?: En kritisk analys av Occupy Wall Street-rörelsens idéer för strukturell förändring
In the wake of the latest financial crisis, a group of individuals launched the Occupy WallStreet movement. It wanted to change the structures that economic and political life arefounded upon. They believe that the established structures are unfair and exploit the majorityof the population. Researchers critisised the movement saying it was ambiguous because itcould not produce any realistic ideas for change, while others thought that was a success forthe movement.Therefore, the aim of this Bachelor Thesis is to examine the different ideas articulatedby the Occupy movement and present them systematically. Through an inductive qualitativetext analysis six different themes are identified regarding how the movement wants to changethe structures in society to make them fair.
Kampen om ett föränderligt Arktis : En jämförande studie av Rysslands och Kanadas agerande i Arktis och Arktiska rådet.
The Arctic region is rich in natural resources such as oil, gas, minerals and fish. Climate change causes the Arctic ice melt, making resource extraction possible as well as opening up new transport routes through the Northwest Passage and the Northeast Passage. This has led to competition and cross-border strife among the Arctic States. The two largest states in the Arctic are Russia and Canada, which are also members of the Arctic Council. Russia and Canada are at the moment involved in several disputes regarding the Arctic territory where the ownership of the North Pole is one example.
Controllerns roll i utvecklingsprojekt : Fallstudie hos Volvo CE och Scania CV
In order for companies to be competitive they perform different types of development projects. Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.
Private equity - styrning av tre portföljbolag; En komparativ fallstudie av ett buyout-bolags styrning av tre portföljbolag
By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..
Anpassning av passivhus för ett kallare klimat - teknisk och ekonomisk analys
The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.
Obligatorisk arbetslöshetsförsäkring och förhöjd finansieringsavgift
The question about how the unemployment insurance should be designed is today a veryinteresting topic. In 2007 the Swedish government introduced an increased financial fee formembers in the unemployment benefit societies. Since this the number of members in thesesocieties has decreased dramatically. At the same time Sören Öman was appointed head of acommission whose obligation was to investigate the initiation of compulsory unemploymentinsurance. In May 2008 Öman delivered a separate report describing how the initiation of theinsurance should be dealt with.
Omstruktureringar vid VD-byte
Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.
Hedging Core and Non-Core Risks: Evidence from Forestry and Paper Industry
A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.
Humanurin till åkermark och grönytor : avsättning och organisation i Göteborgsområdet
This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.