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3083 Uppsatser om Financial status - Sida 46 av 206
IAS 40 Förvaltningsfastigheter : En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
Översyn av uppvärmning
The heating of companies premises is today functional with electrical heating and heating offossil fuel. The energy cost for these kinds of heating in buildings has heavily increased duringthe last years and the influence on the environment has become more visual. This leads to thatenterprises today become more anxious to render energy more effective and find alternativesolutions to their ancient heating systems. This is something that Skandinaviska kraftprodukterAB in Halmstad has become aware of.The purpose with this examination is to find the most cost-efficient and environmental measuresfor the office and workshop premises of SKP AB. Where one of the bigger things is to find agood alternative for their current oil furnace, which was heating the workshop.
Ont begär : horsbrotten i Fryksdals härad och Jösse härad i Värmland under mitten av 1600-talet
The 17th century was a time of change in Sweden. During the century many of the Swedish laws were altered. In the beginning of the 17th century this alteration resulted in a more severe sentence for most of the committed crimes, but a mitigation of the sentence for some of those crimes was effected in the middle of the 17th century. The aim of this study is to see how two local courts in the judicial system during the mid 17th century in Sweden treated adultery, and those who committed the crime against the background of what the law regarding adultery stipulated. The source material used are court records from Fryksdals hundred and Jösse hundred in western Sweden, and laws regarding adultery during the 17th century.This research shows that the laws regarding adultery were in themselves not gender specific, and their main concern was the marital status of those involved.
Interaktiv konst : Åtta ungdomars möte med och skapande av interaktiv konst
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
Sambandet mellan psykisk ohälsa och hälsorelaterade levnadsvanor bland kvinnor och män i en skånsk befolkning
Bakgrund: Daglig rökning och låg fysisk aktivitet på fritiden är betydligt högre bland individer med psykisk ohälsa.
Syfte: Att undersöka dessa samband i ett köns- och socioekonomiskt perspektiv, samt eventuellt finna bakomliggande orsaker.
Metod: Använder data från en tvärsnittsstudie (Folkhälsoenkät, Skåne 2000) med en representativ population (n = 11 304) i åldern 18-65. Huvudvariabler är självrapporterad daglig rökning och låg fysisk aktivitet, samt psykisk ohälsa som bedöms via General Health Questionnaire-12. Analyser gjordes med logistisk
regression för att få oddskvoter och kontrollera för möjliga confounders.
Resultat: Samband finns mellan psykisk ohälsa och daglig rökning, respektive låg fysisk aktivitet bland båda könen, och bland socioekonomiska grupper. Kvinnor har signifikant lägre oddskvoter gällande båda sambanden. Individer med psykisk ohälsa har fler ofördelaktiga levnadsvanor än de med ej psykisk ohälsa, oavsett socioekonomisk status.
Barriers to Provide Cross Border Services/Case Study Nordea
There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.
Vitamin D - intag och status hos personer med inflammatorisk tarmsjukdom
Introduktion: I NNR 2012, har man höjt rekommenderat intag av vitamin D från 7,5 ?g/dag till 10 ?g/dag för personer från 2 år upp till 74 års ålder. Livsmedelsverkets matvaneundersökning Riksmaten bland vuxna 2010-11 visar att medelintaget av vitamin D i genomsnitt var 7,0 ?g/dag. Patienter med inflammatoriska tarmsjukdomar (IBD) har en högre risk för osteoporos på grund av medicinering med cortison samt brist på vitamin D.Syfte: Att undersöka om personer med IBD uppnår de nya höjda rekommendationerna gällande intag av vitamin D via maten och/eller kosttillägg och kosttillskott.
Ball and beam
The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.
Den man (inte) vill vara och den man är : En intervjustudie med manliga hem- och konsumentkunskapslärare
Bristen på manliga lärare i grundskolan har diskuterats i decennier. Hem- och konsumentkunskap (hkk) har beskrivits som kvinnligt kodat och bara var tionde lärare i ämnet är man. I uppsatsen undersöks därför hur manliga hkk-lärare beskriver vardagen i ett kvinnodominerat yrke. Studien bygger på semistrukturerade intervjuer med sju informanter.Merparten av männen har tidigare arbetat i restaurang- eller storkök, och för flera var ämnet ett biämne i lärarutbildningen. Informanterna visar glädje och stolthet i yrket och framhåller eleverna som drivkraft.
Fleet Management System : realtidspositionering för effektiv hantering av fordonsflotta
Detta examensarbete har genomförts vid Host Mobility AB i Göteborg. Host Mobility AB är ett ungt företag som utvecklar avancerade telematikdatorer och utvecklingsmiljöer för mobila applikationer. I dag erbjuder de flera olika telematikdatorer för olika tillämpningsområden och syften. Då Host Mobility endast har existerat i två år har de inte hunnit med att skapa en bred kundbas för sina telematikdatorer. Syftet med examensarbetet har varit att utreda och ta fram en systemlösning för ett mindre Fleet Management system vilket sedan skulle implementeras med Host Mobility AB:s telematikdatorer.
Förtäckt värdeöverföring : En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ?inte har rent affärsmässig karaktärför bolaget?
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
Statusbedömning och förbättringsförslag för startkedjemaskineri, startkedja och linspel för stränggjutningsmaskin
The main goal with the master thesis has been to do a status evaluation of the chain machinery with its start chain and wire to secure the production on a short basis due to that a reconstruction is not planned at this time. An evaluation of the condition of the start chain and the rollers in the chain depository has been done. An offer has been requested for a new start chain and the evaluation of the start chains may be a basis for the decision taking. The production has been able to go on, although it has arisen some problems which have been difficult to find the causes for. There is no gathered ?picture? of the machinery status and a mapping of each machinery has been compiled of comprehensive logs.
Autonom materialtransport med hög precision
The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.
Investeringssparkontot : För schablonbeskattning ? i tiden
Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.
Riskkapital : Roller, Involvering och Värdeskapande
In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.