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1450 Uppsatser om Financial records. - Sida 25 av 97
Synen på och stödet till Göteborgs stadsbibliotek 1891-1961
This master's thesis asks two main questions concerning the history of the City and UniversityLibrary of Gothenburg: what was the prevailing view of the library and its role? Whateconomic support did the library receive and from whom?By critically examining extensive source material mainly from the library archives and cityand state records, these conclusions are drawn: the City and University Library was regardedas a purely scientific library by all involved except the state as early as the 1920s. The state didnot express this view until 1946. The support came almost exclusively from the city ofGothenburg, the state not extending support on a larger scale until 1946 and then onlysporadically. The widely-held view of the library as a scientific one was ignored by the statein its repeated refusals to grant the library support both before and after 1946.
Kapitalreglering - Finansmarknadernas räddning, eller bara ett spel för galleriet?
Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.
ELCERTIFIKAT - En diskussion kring de svenska elcertifikatens rättsliga natur, ekonomiska värde samt möjlighet att ta i anspråk vid en utmätning -
1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.
Utbildning som lönar sig? : Riskkapitalbolag som investerar i skolor
This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals. The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.
En studie om införandet av expected loss model : - En mer tillförlitlig och relevant metod för nedskrivning av finansiella tillgångar?
Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.
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..
"På det viset får vi ju någon sorts ofrivillig insikt, i deras ekonomiska problem då" : En kvalitativ studie om förskolechefers tankar kring barnfattigdom i Uppsala
This essay is included as a sub-study of a survey about child poverty, which the Department of Sociology at Uppsala University, the Ombudsman for Children and Gillbergska Stiftelsen (the Gillberg?s foundation) has been commissioned by Uppsala Town to implement. The intent of this essay is to investigate how three pre-school managers in the municipal preschool in Uppsala describe child poverty, how they see the preschool?s social responsibility and how they manage child poverty in their practical operation. The essay is a qualitative study and informants' responses has been analyzed and related to symbolic interactionism, the thesis theoretical basis.
Finanskrisens påverkan på bilbranschen under hög- och lågkonjunktur : en studie av hur bilbolagen påverkats av den globala finanskrisen
Purpose: The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.
Proveniensprincipen i den verksamhetsbaserade arkivredovisningen
In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.
Är direktägda bostadsfastigheter en bättre investering än aktier? : En studie över riskjusterad avkastning
Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.
Sjukdomstillstånd associerade med monocytos hos svenska hundar : en retrospektiv journalstudie
Diseases associated with monocytosis in Swedish dogs - a retrospective study.
The purpuse of this retrospective study is to determine which diseases are associated with pronounced monocytosis in Swedish dogs. Records of 153 dogs with monocytosis were evaluated. The most common cause was infectious diseases (49%) of which pyometra was seen in 23% of the cases, cystitis and fever of unknown origin each in 13% and gastroenteritis in 12%. Cortison treatment was the second most common cause with 29%. A sixth of the dogs had non inflammatory diseases such as neoplasia, renal- and heartfailure.
P/E-effekten : En utvärdering av en portföljvalsstrategi på Stockholmsbörsen mellan 2004 och 2012
One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.
Ekonomiskt bistånd - ett genusperspektiv på handläggarnas förhållningssätt till heterosexuella par
Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.
Kostnadseffektiv IT-leverans : IT Financial Management hos bank- och försäkringsbolaget Skandia
IT-organisationer börjar ta större och större plats i bolags affärsverksamhet, och är idag även en av de största kostnadsposterna. I samband med detta ökar kraven på den IT som levereras där bland annat fler vill ha bättre insyn i vad som levereras och hur mycket leveransen kostar. Detta behov av insyn återfinns både hos IT-leverantören och hos deras kunder. Problem finns emellertid att göra IT mätbart i finansiella termer. IT Financial Management (ITFM) är ännu i sin linda, men är en arbetsprocess som tar sig an denna problematik; Att kunna ge finansiell data på IT-tjänster. ITFM är en del av det vidare begreppet IT Service Management, vilket syftar till att beskriva hur IT som tjänst levereras på bästa sätt till en kund.
Metadata i publikationsdatabaser Hur används DSpace?
The aim of this bachelor thesis is to study how libraries handle metadata in institutional repositories. The methodology of the study is semi-structured interviews with librarians from all Swedish libraries that currently use the institutional repository system DSpace. Metadata schemes from the different libraries have also been studied. As analytical tools the study uses the user tasks presented in Functional Requirement for Bibliographic Records, as well as a study of metadata quality made by Jung-Ran Park. The study shows a rather big difference between the ways the libraries use institutional repositories.