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1640 Uppsatser om Financial reporting - Sida 51 av 110
Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?
The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.
Framgångsdrivare hos företagsekonomiska institutioner - en komparativ studie
Syftet med denna studie är att undersöka och skapa förståelse för vilka framgångsdrivarna är för företagsekonomiska institutioner.För att kunna uppfylla syftet har vi tagit fram BEN-modellen. Modellen består av ett antal framgångsdrivare som kan leda till konkurrensfördelar samt bestående konkurrensfördelar för en företagsekonomisk institution. Dessa leder i sin tur till framgång, något som vi själva definierat med fyra olika mätbara variabler; söktryck, genomströmning av studenter, ställning i arbetslivet samt forskningsproduktivitet.Studien har genomförts på tre olika företagsekonomiska instituitioner där intervjuer och samtal genomförts med personer i ledande befattning på respektive institution. Som komplement till intervjuerna har empiriskt material insamlats i form av statistik för att kunna utröna hur framgångsrika de är enligt BEN-modellen.Studien visar att ambition och entreprenörsskap är två viktiga framgångsdrivare. Dessa två drivare kan en institution erhålla genom finansiella resurser.
Effektiviseringsåtgärder i tryckluftsystemet hos Vattenfall Värme Uppsala
In this work an assessment of the compressed air system in the facilities of Vattenfall Heat Uppsala has been conducted. The facilities constitutes, among others, a combined heat and power plant, and two waste incineration plants. The compressed air is supplied primarily by seven rotary screw compressors and yearly electric energy consumption in these has been determined. Furthermore, the usage of compressed air has been mapped in order to find processes with energy savings potential. Several suggestions how to reduce the usage of compressed air have been presented, resulting in decreased need of electric energy and reduced CO2-emissions.The results show that total need of electric energy in the compressors, during a standard production year, amounts to 5.83 GWh.
Kostansvarigas uppfattningar om införandet av ekologiska livsmedel i skolmåltidsverksamheten
The purpose of this study was to examine how food managers of Östergötland County disucss around their possibilities of reaching the government´s orientation towards 25 per cent of the food - procured, prepared and cooked in the school meal - coming from certified organic production. The study was a cross-sectional study in wich a qualitative approach was used. The sample consisted six food managers in Östergötland. Data processing was done through a semantic content analysis. The result showed that involvment and intrest were significant factors for the introduction of organic food in the school meal. The three municipalities with the highest percentage of organic food used the SMART - concept.
Den totala tystnaden: En fallstudie över identiteters respektive kommunikationens påverkan på fusionen mellan Företagshälsovården AB och Managementkonsulterna AB
This study aims to build a deeper understanding of how differences in identities and communication can affect the possibilities of achieving a successful merger between companies from different type of industries. Our study is of qualitative nature and looks into the specific merger between Företagshälsovården AB and Managementkonsulterna AB. The study builds upon 16 semi structured interviews which are carried out with employees from both parts of the organization and with management personnel. Firstly our study shows that the different identities existing within the different parts of the organization, highly affect the integration process after a merger. Secondly we show that the level of communication transmitted from the management, but also between the different parts of the organization, affects the possibilities of creating a successful merger.
HAVECA-modellen : En metod för att fortlöpande säkra ett internt nätverk mot tredjepart
This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.
Avvikelserapportering : Faktorer som påverkar sjuksköterskans beslut att inte rapportera avvikelser
Avvikelserapportering är grundläggande för att identifiera risker som kan leda till vårdskador. Trots detta väljer många sjuksköterskor att inte anmäla avvikelser. Syftet med studien var att beskriva faktorer som påverkar sjuksköterskans beslut att avstå från att anmäla avvikelser. Studien genomfördes som en litteraturstudie där 13 vetenskapliga artiklar utgjorde underlaget för resultatet. I resultatet angavs tidsbrist som ett hinder för att anmäla avvikelser.
Att tårta en politiker ? Hot mot demokratin eller bara lite vaniljvisp i örat?
Title: Att tårta en politiker - hot mot demokratin eller bara lite vaniljvisp i örat?Number of pages: 35Authors: Maja Larsson & Josefin WetterbergTutor: Marina GhersettiCourse: JournalistikgranskningPeriod: Fall 2013University: University of Gothenburg, Dept. of journalism, media and communicationPurpose/aim: Our main purpose with this study is to examine and describe the reporting of two similar events, two pieings of well-known politicians in Sweden. The first incident, took place the 17th of April 2001, whereas the second pieing is more recent, 5th November 2013. We aim to understand the differences between these two with knowledge of the political climate in Sweden, but also by journalistic and scientific tools, such as framing theory and CDA.Material/Method: In order to fulfill the purpose of this study we have chosen to use a qualitative method of content analyzes, the critical discourse analyzes, combined with framing theory.
Styrmedel för att hantera kreditrisk: En fallstudie av Handelsbanken Sergel
The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.
Sjuksköterskans erfarenheter i mötet med barn som far illa
Sverige har en lagstadgad anmälningsplikt som är obligatorisk för alla som i sitt arbete kommer i kontakt med barn. Lagen är tydlig med att alla misstänka missförhållanden skall anmälas. Forskning visar att anmälningsplikten inte alltid fungerar och att det bara är en liten del av de barn som riskerar att fara illa som kommer till socialtjänstens kännedom. Vidare forskning visar att få anmälningar kommer från hälso- och sjukvården. Syftet var att beskriva sjuksköterskans erfarenheter i mötet med barn som far illa eller riskerar att fara illa.
"För barnets bästa" : Skolkuratorers samarbete med övrig skolpersonal gällande anmälningsskyldigheten i Socialtjänstlagen vid misstanke om att barn far illa
The purpose of this essay was to study how school welfare officers cooperate with other school staff, regarding children in vulnerable positions, and how the school staff apply their obligation to report to the social services if they have concerns regarding children at risk, according to the law of social service, SoL.We have especially focused on questions concerning cooperation, both between the school staff, and between the school and the social services. We also wanted to identify some of the restraining factors and dilemmas that could come up during the process of reporting children at risk to the social services. The study was based on qualitative interviews with ten school welfare officers from the same municipality.Our conclusions of our study are that there exists a well-developed cooperation between several organizational levels, including the school welfare officers, other professions in the schools and the social services. There were though opinions among the school welfare officers that they wanted to increase their professional claims in relation to the school nurse, due to their larger competence in talking to children. Regarding the formal responsibility to report to the social services, a majority of the school welfare officers felt they had access to the support they needed from both their principal and the students healthcare-team, and that they were not left alone in the process..
Crowdfunding - En ständig kommunikation : En studie på en communitys relevans runt ett crowdfundat projekt
In this thesis we focus on the issue of crowdfunding and especially how a project relates to and embraces its community. While a lot of related research focus on what makes people give, our research instead delve into whether a creator looks upon the sponsors as something more than just a financial resource. To manage this task we used a triangular perspective consisting of a case study, a questionnaire and a netnographic study. The goal was to gain the perspectives of creators, crowdfunding platforms and sponsors on how the communication between the community and the project works and can be improved. The three crowdfunding platforms we reviewed (Kickstarter, IndieGoGo, Rockethub) all had fairly similar models on how to attract sponsors and make them involved in the project, while the questionnaire and netnographic study demonstrated how a community could contribute in different ways.
Prediktioner och förklaringsmodeller för konkurser i aktiebolag - en studie av tre svenska aktiebolag i konkurs
Title: Predictions and explanation models for bankruptcy in stock-companies
? A study of three failed Swedish companies
Author: Tim Svanberg
Supervisor: Emil Numminen
Department: School of Management, Blekinge Institute of technology
Course: Bachelor?s thesis in business administration, 10 credits
Purpose: The purpose of the thesis is to find explanation for bankruptcy with
the help of prediction models. The purpose is also to add explanation by using
Behavioral analysis
Method: Quantitative research of bankruptcies using financial prediction models
and qualitative study of psychological pitfalls. The study is deductive.
Results: I found that it is possible to explain the bankruptcies using the
prediction models. The behavioural perspective adds further explanation.
Bankernas syn på hållbarhetsredovisning : en kartläggning av svenska bankers engagemang och det upplevda mervärdet
Bakgrund: I dagens samhälle ökar medvetenheten om vår omgivning mer och mer. Miljö, samhälls- och etiska frågor blir allt viktigare att ta hänsyn till, både för privatpersoner och för företag. Banksektorn har länge legat på efterkälken när det kommer till hållbarhetsredovisning. Dock blir bankernas intressenter mer och mer medvetna om hållbarhetsfrågor och för att vara konkurrenskraftiga har bankerna därför börjat engagera sig i detta. Dock kostar engagemanget både tid och pengar för bankerna så därför gäller det att mervärdet av hållbarhetsarbetet är större än de resurser som läggs ner.Syfte: Syftet med studien är att undersöka varför endast vissa banker väljer att hållbarhetsredovisa enligt GRI, samt varför de banker som redovisar enligt GRI väljer att stanna på en B- eller C-nivå.
Är det mänskligt att fela? Synen på misstag och disciplinpåföljder i militär flygverksamhet och i hälso- och sjukvårdens verksamhet.
In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.