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5538 Uppsatser om Financial report standard - Sida 17 av 370
Affärsänglar : En kvalitativ studie om affärsänglars förhållningssätt till risker vid investeringsbeslut
The interest for venture capital within the financial sector in Sweden has, according to earlier studies, been seen as a growing occurrence. Especially for what is known as informal venture capital. In modern times, private investors who engage themselves in small, unlisted companies, providing informal venture capital are to be known as business angels. They close equity gaps on the financial market by contribute financial capital to start-ups and are therefore an important participant on today?s market.
Förvaltningsfastigheter : Den globala finans krisens påverkan på svenska börsnoterade fastighetsbolagens nedskrivningar
Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.
Den finansiella krisen 2008 : En studie av dess påverkan på British Airways-World Cargo och dess finansiella operationsstrategi
The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.
En studie om användandet av årsredovisningen i samband med marknadsföring
Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.
SOLPANELERS MÖJLIGHETER, EN AKTUELL RAPPORT FÖR MONTAGE PÅ FASTIGHETEN KORNHILL
This thesis deals with the possibilities of installing solar panels on a property, the building is owned by Kornhillschurch and called Kornhill. The owners of the property wanted to learn more about potentials for installation of solar panels on the property, therefore we described different types of solar cells and solar cells essential function to generate electricity in the report. Different factors that are limiting the generated energy are mentioned.An investigation of the property?s potential has been made in order to consider different designs. When sites that were considered suitable for solar cells were selected, different design options were made, one for each site.
Ha?llbarhetsredovisning i bostadsfo?retag : En rekommendation
This project was conducted on behalf of the organization SABO (Swedish Association of Public Housing Companies). The aim of this project was to investigate which relevant environmental aspects and indicators there are for housing companies to present in their sustainability report. The project consists of three main goals: to decide if there is a need for common guidelines when conducting a sustainability report, determine appropriate environmental indicators and to create a simple model of how the companies can present them. This was done by a literature study, analysis of 13 sustainability reports and interviews with seven housing companies. The result of the project suggests that there is a need for common guidelines to, among other things, make it easier to make a comparison with other companies.
En rasistisk integrationspolitik? En studie av utredningen om strukturell diskriminering och den mediala debatten kring denna
In august 2006 the Swedish government official report (SOU) about the structural discrimination was published and caused a lot of debate in the media. This paper is about the report as such, as much as the academic quarrel it caused in the newspaper Dagens Nyheter. My aim is to explore why the report is so provocative and what the debate actually is about. I use discourse analysis both as a method and theoretical framework, inspired by Ernesto Laclau and Chantal Mouffe. Using this methodology I explore which discourses that are articulated.
Utveckling av ett administrativt webbgränssnitt i ramverket Struts
The purpose of this report has been to develop an administrative web interface. The web interface is to be used by the company Zidango and it is going to make it easier for them in their daily work of running a web portal. The interface had to be developed so it would fit in Zidangos web portal. This meant the work had to be done in the framwork Struts and mostly in JAVA. Thereforeis a shorter theory chapter included in the report that discusses frameworks.
Översvämningsrisker i kustnära städer : Sölvesborg, Karlshamn, Ronneby, Karlskrona
This report describes the design and implementation of a multi-master, packet based protocol for small and tiny microcontrollers where resources are limited. The protocol was named "Tiny Controller Network" or TCN for short. The protocol is meant mainly as a control bus for automation and sensor acquisition applications but due to its flexibility can also be used for other purposes as well. It borrows some of its functionality and design ideas from the well known CAN bus and Modbus but also has a number of major differences like the use of standard hardware and time synchronisation. One of the key aspects during the design was the use of very little system resources and common on-chip hardware peripherals like a UART.
Hur påverkar en öppen standard arkitektur affärsmodeller i Telecom?
Bakgrund: I telecom tillverkas slutna system som inte är kompatibla med olika tillverkares produkter. Telia mfl har tagit fram en öppen standard arkitektur men står samtidigt inför frågan hur detta påverkar affärsmodellerna i telecom. Syfte: Hur förändras affärsmodellerna då en öppen standard arkitektur införs? Avgränsningar: Uppsatsen fokuserar på nätoperatörer. Genomförande: En kvalitativ studie med empiriskt materialet från rapporter och forskningsartiklar samt från samtal med experter i branschen.
Osäkerhet i energisimuleringar av flerbostadshus : Analys av fem nybyggnationer
Since energy simulations are used to verify that projected residential buildings will reach the current energy requirements it is important that the results are reliable.This report investigates the extent of uncertainty in energy simulations, estimates the causes of the uncertainty and its economic and environmental consequences.The method used in this report is based on three validation methods; empirical validation, analytical validation and comparative validation. The analysis was carried out for five multi-family dwellings in Uppsala with installed meters for energy measurements. One of these objects, Klockarlunden, was studied in more detail than the others.The results show that the deviations are between 10 and 29% for the studied objects, which means that the uncertainty is estimated to be at least 29%. All simulations underestimate the buildings need of energy. The simulation for Klockarlunden can predict the energy consumption to be within the range of 46-98 kWh/m2year with 90% confidence level based on the current uncertainty.
Definitionen av ett Investment Entity - En studie av de underliggande kriterierna i ED/2011/4 Investment Entities utifrån princip- och regelbaserad redovisningsteori
Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.
IAS 40 : A study of the consequences on annual reports due application of IAS40
Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.
Driver hushållens skulder konsumtionen? : En jämförande studie av Sverige, Norge, Danmark och Finland
The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.
ISIT-modellen : Vägledning för att realisera en verksamhets informationssäkerhetsmål
The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.