Sökresultat:
7694 Uppsatser om Financial situation - Sida 25 av 513
Bakom stängda dörrar ? Svenska börsbolags redovisning av upplysningskrav enligt IFRS 7 Finansiella Instrument: Upplysningar : En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large
Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden. Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.
Att leka som en hamster : en essä om lek, oro och reflektionens möjligheter i förskolan
In this essay I reflect on a situation where I as a preschool teacher amworried about a child whose behavior I cannot understand nor recognize. The situation is characterized by the fact that I cannot explain my worries to my colleagues. I also discuss why different pedagogues understand the same situation differently, the importance of children´s play and how it creates opportunities to social interactionThrough my reflections I can understand my concern and show that it is justified. I also discuss the act of reflection as a method. Reflecting is a way to increase or knowledge. But I also claim that reflection might be used collectively by reflecting together we might increase our shared understanding and also find out how to proceed with our common work.The conclusion is that reflection is an important tool for us pedagogues when we want to increase our understanding and our knowledge.
Korsförlamning : etiologier, diagnostik och terapi.
This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large losses of produce.The Kenyan mango production has increased during the last decade but due to market losses for the producer, the small-scale farmers? profits have not improved.
Faktorer som påverkar vindkraftsutbyggnaden
Wind power is expanding rapidly in Sweden. Increasing amounts of wind power sets higher requirements on balancing power and grid expansions and would affect the whole Swedish electricity system. The aim of this report is to examine the factors affecting the wind power expansion in Sweden. How many wind power plants projects will obtain building permissions and what costs and revenues can be expected? How much balancing power will be required and does a changing geographical distribution of the wind power plants reduce the need of balancing power?A survey of the county board?s official applications has been made and out of all the applications, corresponding to 80 TWh produced per year, about half of the applications are expected to obtain a permit with a major portion of them located in the north of Sweden.Especially older wind power plants, deriving revenue from Nord pool, find themselves today in a complicated Financial situation.
?Som en alien i ett par för små skor?En kvalitativ studie om hur missbrukare upprätthåller sin värdighet
Aim: The aim of this study was to examine whether addicted in society maintain their personal dignity. Many studies about this issue have beenfocused on how hard it is to be an addicted, but few have focused on how an addicted handle this situation. Our preconception before this study was that addicts are a stigmatized group not treated with dignity. With this as starting point, our aim has been to let the addicted with their own words describe how they handle their situation and witch strategies they use to uphold their dignity.Method: A qualitative approach is used; we have condicted five semi structured in- depth interviews. The information we have obtained through interviews, we have in the analysis weighed against the theories we believe are relevant to our preconception.We have then categorized the collected information after those themes we found central in the interviews and which we have found can be related to the main questions of this study.Result: The results show many strategies about how people with drug- and alcohol abuse handle their situation.
Utbytesstudenters upplevelse av sin situation ur ett psykologiskt perspektiv
Detta arbete handlar om varför utbytesstudenter som kommer till Luleå tekniska universitet har valt att studera just där samt hur de upplever sin situation vad gäller studiesituation, socialt liv, traditioner, fritid och personlig utveckling. Föreligger det skillnader med avseende på kön, civilstånd, nationalitet samt hur lång tid de vistats i Luleå? En enkät på engelska skickades ut via e-post samt utdelades i ett klassrum. Resultaten visade att det var främst motiv som kan förknippas med inre motivation som var av betydelse för att studera i Sverige och Luleå. Signifikanta skillnader mellan kvinnliga och manliga studenter påträffades.
Kompetensuvecklingssituationen för lärare i Idrott och hälsa
This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.
Hållbarhetsredovisning i stålbranschen : Att börja hållbarhetsredovisa med intressenternas behov i fokus
Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.
Marknadseffektivitet och det systematiska felet : Finansanalytikers och Ekonomijournalisters marknadspa?verkan
Forskningen kring effektiva marknader a?r uppdelad; ena sidan pa?sta?r att marknaden a?r fullsta?ndigt effektiv och det inte ga?r att skapa na?gon form av o?veravkastning. Andra sidan ha?vdar tva?rtemot att endast historisk information reflekteras i dagens priser. Pa? kort sikt kan det finns en viss ineffektivitet och de flesta erka?nner att marknaden inneha?ller anomalierSyftet med denna studie a?r att underso?ka om det existerar systematiska fel betra?ffande informationsflo?den som pekar mot att den svenska aktiemarknaden inte a?r av semi-stark form eller stark form av effektivitetVi utga?r fra?n tre metodologiska sta?llningstaganden; utga?ngspunkt, forskningsansats samt kunskapssyn.
Det svenska jordbrukets framtid :
The Common Agricultural Policy the European union´s common agreement about the
agriculture financial support. A major change is about to take place in the next 3 years. This
reform affects the first 15 members as well as the 10 new members in CAP2.
This study contains a future of how agriculture will look like in Sweden in 10 years. The
study is mainly based on interviews with key-persons3 in Sweden. The first part describes the
CAP-reform in theory, the second part the interviews and the last is a conclusion of the
material.
The future will see larger farm units.
Internrevision i statliga myndigheter : Vad bidrar den till?
The aim of this study is to examine the opinion of teachers as to the situation of young people suffering from Aspergers syndrome in the Sixth Form(gymnasium. In order to find this out I have chosen to interview four teachers with work experience of Aspergers in three different gymnasium in middle Sweden. They were confronted with the following questions: What resources are available for these pupils in the gymnasium? How do they experience that the school situation functions and how would they as teachers like the school situation to function for these young people at school?The result shows that special teachers have an extremely important function to fulfil. Those interviewed felt that there are sufficient resources available, for example guidance and further education for techers as well as both support and means for helping the young people.However, every teacher does not understand this handicap.
Konsekvenser av principbaserade regelverk: En studie av säkringsredovisning på en svensk storbank
IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.
Barn i sorg : Hur bemöter jag som pedagog frågor som elever ställer i samband med en närståendes bortgång
This essay is about children in grief. This subject is very wide, therefore I have chosen to focus on childrens questions in relation to losing someone close to them. I got the idée for this study in 2004 when the tsunami hit south Asia.The result in this study reflects three different pedagogues experiences about how they have experienced childrens questions when they have lost a person near to them. During this study I have reached the knowledge that as an adult you should answer childrens questions straight and honestly. It is important that children get information about what has happened, they must get a chance to participate.
?Att slänga bensin där det redan brinner? : En studie av expansionen i Åre by och turismens påverkan på Åres samhällsutveckling
This essay is about children in grief. This subject is very wide, therefore I have chosen to focus on childrens questions in relation to losing someone close to them. I got the idée for this study in 2004 when the tsunami hit south Asia.The result in this study reflects three different pedagogues experiences about how they have experienced childrens questions when they have lost a person near to them. During this study I have reached the knowledge that as an adult you should answer childrens questions straight and honestly. It is important that children get information about what has happened, they must get a chance to participate.
Företagsrekonstruktion : En rättslig analys av franchiseförhållandet vid en rekonstruktion
A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.