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1450 Uppsatser om Financial records. - Sida 31 av 97

Ersättningsnivåer - En studie av fast och rörlig lön till verkställande direktörer i svenska börsnoterade företag åren 2001 till 2005

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

"En mycket boksynt man" Karl-Gunnar Walls liv som stadsbibliotekarie och litteraturvän

The purpose of this master thesis is to describe the professional and literary life of Karl-Gunnar Wall, city librarian of Katrineholm between 1944 and 1975. Questions at issue are the reasons for Walls literary interests, Walls choice of occupation, crucial personal meetings, the context in which Wall acts, Walls fundamental principles as a librarian and as a critic, and the features comprising Walls life history. The method used is a merely qualitative one called "life history". It is founded on in-depth interviews with the persons involved and emanates from the individuals own story about his life. I have carried out three taped interviews; one with Wall himself, and two with his colleagues.

När pengarna inte räcker : En studie om finansiell bootstrapping och hur det används inom svensk filmproduktion idag

Svensk filmindustri idag finansieras huvudsakligen genom statliga medel. Dock finns det inte tillräckligt med finansiella medel jämfört det antal svenska filmer som produceras varje år. När finansieringen är otillräcklig kan det vara av största vikt att förstå och kunna arbeta med finansiell bootstrapping som verktyg för att kunna slutföra produktionen av filmen. Finansiell bootstrapping är ett begrepp som kan fungera som ett resursanskaffande verktyg för att tillföra resurser till en produktion till en lägre kostnad än marknadspriset, eller till ingen kostnad alls. Denna uppsats syftar till att undersöka om detta verktyg finns inom svensk filmproduktion ? och i så fall vilka som använder verktyget och varför.

Förutsättningar för att utnyttja solceller i Sala-Heby relaterat till ekonomiska stöd

There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.

Bystämman som en mötesplats för jordägarna : En lokalhistorisk undersökning om de gemensamma resurserna inom Benestad byalag åren 1886-1928

This study examines the organization of the village society in Benestad, in southern Sweden, during the period from 1886 to 1928. The study focuses on the commonly owned resources in the village and how the landowners there came together and shared the resources. By studying the records of the societies? meetings, and in particular the cases that concerns the common resources, a categorization has been done. The results of the study show that the landowners in Benestad shared pasture lands, milk carriage and other resources with one another. Overall, the village society had a strong organization with at least two yearly meetings about the commonly owned resources.

IAS 40 Förvaltningsfastigheter : En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Översyn av uppvärmning

The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.

En beskrivande studie av patienter som sjukvårdsrådgivningen rekommenderat att söka akutmottagning : - Hör de alla hemma där?

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

Interaktiv konst : Åtta ungdomars möte med och skapande av interaktiv konst

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

En utvärdering av två pearl growing-metoder i ISI Web of Science

The purpose of this thesis is to evaluate two pearl growing methods in ISI Web of Science. The methods tested are Find Related Records FRR, an automatic service that uses bibliographic coupling, and Author Keywords AK, where searches are performed using the two first keywords from this field. Both search methods were used on twenty initial documents and the first twenty hits were evaluated for relevance using a binary scale 0,1. The relevance criteria were based on specific information needs connected to every initial document. The measures used to evaluate the effectiveness of the search methods were Precision at DCV=10, P10, and Uninterpolated Average Precision AP.

Barriers to Provide Cross Border Services/Case Study Nordea

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

Anpassad undervisning till sent anlända elever : Hur ämneslärare på högstadiet anpassar undervisningen till sent anländna elever

This research paper has examined how three teachers in a Swedish state secondary school adapt their teaching to immigrant pupils aged 13 to16 who have recently arrived in the country. The study is based on observation in the classroom and interviews with the teachers. The study showed that all the teachers adapted their teaching methods in the different subjects by actively working with language development during their lessons. The methods employed included explaining words and definitions, using visual methods of teaching and setting frequent written exercises. In this way the pupils developed their language skills whilst covering the subject coursework.

Ball and beam

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Barn med 22q11.2 deletionssyndromet ? hur hör de?

The 22q11.2 deletion syndrome is a common genetic disorder that affects for example the heart, palate, immune system and hearing and therefore affects a child?s development. The purpose of this study was to investigate the proportion of children (0-18 years) with 22q11.2 deletion syndrome who have a hearing loss. A retrospective study of 103 children diagnosed with 22q11.2 deletion syndrome was conducted by medical records. Of the 103 children, 51 were boys and 52 were girls.

Kvalitetsledningssystem enligt ISO 9001 : Produktionsprocessen

This report is the result of a thesis work done at the Department of Engineering Sciences, Uppsala University, and includes 15 ECTS points. The work has been performed at Företag A, a company specializing in electronics whose major product has become a sophisticated tool used by authorities across northern Europe. Företag A has initiated a quality management system according to the criteria set by ISO 9001. Following demands from customers, Company A has now decided to also start working towards a certification according to SS-EN ISO 9001:2008, this work is the foundation for the thesis work. The thesis work has been limited to the production process and the aim has been to enable this process to be certified according to ISO 9001:2008. The work has been performed by analyzing the existing quality management system and the requirements for each process included, whereby the gap between the current and the target state has been mapped. Suggestions have then been made on how this gap can be filled, some of these suggestions have also been carried out during the thesis work. The conclusions drawn are that quality management does not have to be complicated, but quickly becomes so when the complexity of the processes increases.

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