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5538 Uppsatser om Financial report standard - Sida 8 av 370

Hur banken kan förbättra sin finansiella rådgivning : - en kvalitativ fallstudie

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Den orena revisionsberättelsen : En studie om styrelsens, aktiebolagets och revisorns påverkan

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

Har analytikernas roll på aktiemarknaden blivit mindre relevant: En studie av analytikernas påverkan på aktiers avkastning

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Revisorers legitimitet och skadeståndsansvar

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Hållbarhetsredovisning i svenska företag: - en kvalitativ studie om drivkrafter och redovisningsmetod

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

ABC-kalkylering i praktiken

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Ideella idrottsföreningars ekonomistyrning : En flerfallsstudie om styrverktyg

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Inträdes- och utträdesbarriärer : en studie över kunders rörlighet på den privata bankmarknaden

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

Mångfald i planering : Uppsala stadskärna, en mångfald av människor och verksamheter?

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Optimering av ett färdigvarulager

Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

Att förebygga och undvika fuktskador i byggnader

Efforts to achieve a moisture proof construction process have proved to be considerably complicated, despite the knowledge and awareness that now exists within the moisture field. Materials, documents, templates and checklists are designed to be accessed but are not used anyway. This may be because such effort has not been prioritized and properly requirements have not existed from the commissioner of a building.This report illustrates how the commissioner of a building project can achieve a moisture proof building process by increasing knowledge, moisture proof planning, and implementation of security moisture routines. Proposals are given on how the commissioner of a building project can work to consistently bring a moisture proof building process in all stages. The difficulty with regular moisture proof efforts, the authors believe is mainly due to the following points:      Many different design solutions.      Lack of experience feedback.      Lack of communication.      Financial incentives.      Attitudes.The interviews in the report have conducted with the help of a qualitative analysis, while the survey has been done using a quantitative analytical method.

En jämförande studie av IPv4 och IPv6

The Internet protocol of today has been used for over 20 years. A new version of the protocol has been developed to replace the old one. This is a direct result due to the explosive growth of the usage of the Internet. This follows by new demands which needs new solutions. This report brings up the old protocol IPv4, the new protocol IPv6 and shows what kind of changes that has been developed to meet the users demand.The report brings up two important aspects; internet security and mobility.

Den finansiella nedgångens påverkan för politikers aktivitet : En studie av LiV

Essay in political science, C-level, by Ronak Bozorgi, fall semester 2007. Tutor:P.O. Norell. ?The affect of financial decline on politician?s activity.

Lönar sig Supply Chain Management för mindre företag?

Purpose - To analyze the relationship between supply chain management maturity, supply chain performance and financial performance in small and medium-sized enterprises (SME:s).Design/methodology/approach - The data comprises 15 SME:s that participated in a local logistic study in Gävleborgs län. The levels of supply chain mature within these firms were based upon an interview study and the financial performance of the firms was then examined using financial reports-based data.Findings -The results of this study indicate that there is a strong relationship between SCM maturity and SC performance in SMEs, some relationships between SCM maturity and financial performance, as well as some relationships between SC performance and financial performance. This means that if firms use maturity indicators in the SCOR areas to improve their processes, they will most likely achieve a positive effect on supply chain performance and probably also on financial performance. The result implies that the supply chain maturities in these firms are higher than expected with no one at the adHoc level.While this study is based on a rather small number of participating firms, it would be valuable to further test the significance of the indicated correlations between SCM maturity and performance in a large-scale survey.Research limitations/Implications - The research is an attempt to understand supply chain maturity and it´s implication on financial performance. Developing supply chain maturity is an opportunity for a company to gain superior performance.

Processkartläggning för ökad vårdkvalitet och tillgänglighet

Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

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