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1450 Uppsatser om Financial records. - Sida 34 av 97

Finansiell Bootstrapping : en kvalitativ studie om entreprenörens möjlighet att kringgå extern finansiering

Syfte: Syftet med denna uppsats a?r att identifiera vilka bootstrappingsmetoder som svenska sma?fo?retag tilla?mpar samt hur dessa tilla?mpas. Dessutom a?mnar studien att kartla?gga vilka av de identifierade bootstrappingskategorierna som anses vara mest effektiva pa? att tillfredssta?lla behovet av kapital.Teoretiskt perspektiv: Den teoretiska referensramen utgo?rs av teorier om det finansiella gapet samt asymmetrisk informationsfo?rdelning. Vidare behandlas entrepreno?rens preferensordning av kapital i Pecking Order Theory samt teorier om finansiell bootstrapping och dess olika metoder.Metod: Studien utga?r fra?n ett positivistiskt inslag och besitter en iterativ forskningsansats.

Personuppgifteshantering och identifiering inom myndighet, skola och förtag

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

Moraliskt ansvar i privat konsumtion

The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

Musik på Internet framtiden för bibliotekens musikavdelningar?

The purpose of this thesis is to discuss the possibilities of, and interest in, a digital download service at the music departments of the libraries. I chose to conduct my study at the city library of Gothenburg. I studied the legal download services that exist today and I did a statistical survey among the users of the music department, followed up by interviews to see how they took to the idea. From the inquiry I learned that a majority of the users was negative to having a digital service replacing the physical department, although a majority was positive to try a digital service. I also used the inquiry to compare the reasons for downloading music to the reasons for borrowing records from the library, but there was no significant difference.

Om rättssäkerheten i instans- och processordningen : ur ett svenskt asylrättsligt perspektiv

Den 1 Mars 2006 ersattes den gamla UtlL (1989:529) av en ny UtlL (2005:716) med stora förändringar i instans- och processordningen. De grundläggande kraven på denna var att öppenheten i asylprocessen skulle öka, att de sökande skulle ges ökade möjligheter till muntlig förhandling vid överklagande av asyl- och medborgarskapsärenden, att processen skulle bestå av en tvåpartsprocess och att instans- och processordningen skulle utformas så att kraven på skyndsam handläggning uppfylldes.I denna uppsats har rättssäkerheten för den asylsökande vid prövning av dess asylärende i den nya instans- och processordningen undersökts. Huvudfrågan lyder som följer; säkerställs rättssäkerheten i Sverige för skyddssökande vid prövning av asylärenden i den nya instans- och processordningen?Utredning i den här uppsatsen leder till slutsatsen att rättssäkerheten i svensk asylrätt är beroende av att rådande rättsprinciper moderniseras. Offentlighetsprincipen måste tydligare särskiljas från sekretessen.

Närståendes erfarenheter av stöd : En uppföljning inom palliativ vård

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.

"Man får vara deras vikarierande pannlob" Möjligheter och svårigheter i omvårdnaden av personer med frontallobsskador vid demenssjukdom/ ?You have to be their deputy frontal lobe?Possibilities and difficulties in nursing care of persons having dementia wi

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

Bostadsrättsföreningars tillgångars kapitalisering på bostadsrättspriser

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Begåvningsnivå och psykiska problem - en undersökning av en kohort tvångsvårdade flickor och kvinnor

This study describes the intellectual ability of a cohort consisting of 120 young women in compulsory care at a SiS institution in Sweden, tested and analyzed between January 2001 and May 2005. The women have been tested with the intelligence tests WISC-III or WAIS-R, as well as the personality trait tests BCT, CMPS and SCL-90, and the personality disorder test SCID-II. This material has been analyzed to investigate how these women's intellectual ability relates to other factors. The analyses show that the main difference between the women of this study and the normal population is their level of intelligence and presence of personality disorders. The IQ level of these women is statistically proven on an average one standard deviation lower than the normal population.

En ekonomisk utvärdering av framtida biobränslebaserade processkoncept inom energisektorn

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.

Agricultural and forestry business owners? perceptions of banks

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

"Man får vara deras vikarierande pannlob" Möjligheter och svårigheter i omvårdnaden av personer med frontallobsskador vid demenssjukdom/ ?You have to be their deputy frontal lobe? Possibilities and difficulties in nursing care of persons having dementia

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

Kundlojalitet inom svensk herrelitfotboll : En studie i samarbete med IF Elfsborg

ABSTRACT Author: Johan PetterssonTitle: Customer Loyalty in the Swedish men's elite football - a study with IF ElfsborgPurpose Increase understanding of how to increase customer loyalty when it comes to Swedish elite football. Method A qualitative study using semi-structured interviews for deeper access to the what the people I interviewed feel about the subject. The interviews are conducted with IF Elfsborgs club president Stefan Andreasson, Goran Lohne who works with media and events, and Eric Sjölin who are supportercontact. In addition to those I alsointerviewed the supporters club Guliganernas President Anders Hultin. Analysis and conclusion The first impression and attitude is very important when a person goes from a one-timebuyers into loyal customers. This is both the theories and the interviewees opinion. Through staff training and records of how the club would like the first impression and attitude to be the clubs can reach a good level of first impression. Suggestions for further researchTo carry out similar studies on additional clubs, other divisions and women's football and examine how a first impression and response should be.Keywords Consumer behavior, customer loyalty, sports, football and first impressions.

Hur söker användare kinesiskt material i LIBRIS: ?????

The purpose with this thesis is to research what function the National Library Catalogue of Sweden (LIBRIS) has as an information resource for Chinese language material. How is LIBRIS used as an information resource seen from the point of view of a users specific language need. This will be exemplified through an empirical survey of three user groups with different prerequisites concerning their knowledge in Chinese. Group A were beginners and had studied Chinese for one year. Group B were advanced students who were studying their third year of Chinese.

En utredning av Rom I-förordningens artikel 4.1(h)

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

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