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5538 Uppsatser om Financial report standard - Sida 28 av 370

Fullständighetsprincipen i hållbarhetsredovisningen : En fördjupning samt en tillämpning

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

The Double Standard towards Men's and Women's Violent Behaviour : En kvantitativ experimentell studie angående människors attityder till våldsbrott i förhållande till kön

The present study tested the prediction that male offenders are judged more harsly than female offenders for involving in a violent crime. Three-hundred and fifty-four adult students (163 men, 190 women, 1 unspecified gender) evaluated a hypothetical crimescenario describing a violent conflict between two parties, as part of a 2 (Informants Gender: Male/Female) x 3 (Offender Gender Triad: Male/Female/Neutral) x 3 (Victim Gender Triad: Male/Female/Neutral) between-subjects design. In situations involving male offenders, compared to female offenders, the informants judged the male offenders more harshly which exposed a double standard, as we expected. Informants also believed that it was more likely that a male offender was a recidivist..

Fuktrisker i kallvindsutrymmen - problem och förbättringsmetoder

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.

Fastighetsel och belysning i flerbostadshus : inventering, mätning och effektivisering

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.

Vädrets påverkan på byggarbetsplatsen

This exam report contains studies about how the weather affects the construction site from a planning and productivity perspective. In 1960?s the contractors started to build during the winter, since then the demands to obtain a good construction has been higher on both the contractor and then promoter.In this report you will see how the different actors at the construction site handle the weather problems. By several interviews of the actors at the construction site there have been opinions about the weather situation which has been collected. To get a wide perspective of the problem, field studies from four different construction sites been made.Weather statistics over Halmstad is a mayor part of this report.

Är företagets lönsamhet och finansiella ställning avgörande för beslut beträffande företagets expansion?

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

Idrottslig prestation och ekonomisk ställning : En sambandsstudie i fotbollsklubbar

Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs.Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009?s league table place is also included since tests have been done with one year?s displacement between the financial status and the league table.Conclusion:There is no correlation between solidity and the place in the league table in Allsvenska football clubs.There is no correlation between net profit and the place in the league table in Allsvenska football clubs.There is no correlation between equity and the place in the league table in Allsvenska football clubs..

Sexköpsförbudets vara eller icke vara : Prostitution och sexköp ur historiskt-, samhälls- samt individperspektiv

The aim of this study is to examine the language, used in parts of The day care report of 1968 (?1968 års Barnstugeutredning?). The day care report of 1968 was a public investigation appointed by the cabinet intended to prepare new policies on the part of the Swedish state.  I focus on the change, which can be assumed to have occurred, when replacing the names ?day care? (?dagis/daghem?) and ?kindergarten? (?lekskola?) with the name ?preschool? (?förskola?).

The Incentives Behind Capital Structure Decision - A Survey of the Swedish Market -

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Finns tröjan i grönt? : En retorisk analys av H&Ms Conscious Actions Sustainability Report.

As consumers we want to know from whom we buy, what we buy and the impact the company has on our planet. In recent years there been an increasing number of scandals concerning child labour, dangerous chemicals and falsely labelled meat. A good way for companies to communicate their environmental efforts is to establish a sustainability report, where they describe their work and their impact on our environment. By concentrating on H&M?s sustainability report, as well as conducting a rhetorical analysis, we have been able to focus on the following research questions:  ? Why do companies establish CSR reports? ? How do companies gain legitimacy through their rhetorical choices? ? How do companies try to influence recipients? attitudes to the company? We begin by studying the context, which is of importance when using a rhetorical method and thereby attempt to understand in what situation the text is created.

Ett anpassat ledningssystem för informationssäkerhet : - Hur gör en liten organisation med hög personalomsättning?

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.

Värmeledningsförmåga hos betong

This report has a dual focus. The first goal was to increase the knowledge of how the use of electricity in a residential building is distributed. Electricity in residential buildings is used for lighting in common areas, elevators, pumps and many other appliances. The electricity used for these different parts is to a great extent unknown. A few studies have been carried out and the result of these is referred to in this report.By means of measurements and approximations the use of electricity for various appliances became known.

Digital videoväxel

This thesis discusses the possibilities to distribute digital video in a military vehicle. Today, an analogue system is used, which has a maximum capacity of eighteen video sources and the same number of monitors. The purpose of this thesis is to increase the systems capabilities regarding secure distribution and additional functions. Both software and hardware tests are made to investigate the features of the digital video standard MPEG-2. Both the coding delay and the image quality are of great interest.

Individen - kreativitet och kontext

Companies and organizations need to take care of their employees? creative ability. This report gives some examples of work situations that support or prevent creativity. The purpose with this report is to investigate the link between people at work and creativity.It was necessary to delimitate the area and decide which sources to be investigated and presented in the report. The main topic is on sources of creativity, but as more organizations seem to introduce efficiency thinking according to Börnfelt (2009), the interaction between efficiency and creativity is also presented.In this report theory is compared to industrial designers? opinions on creativity.

DATORSTÖD FÖR ARBETE : KONSEKVENSER FÖR VAL AV AFFÄRSSYSTEM En studie av en service- och supportavdelning

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system..

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