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702 Uppsatser om Going concern warning - Sida 5 av 47

Anaerob rening vid StoraEnso Skoghalls Bruk

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.

Vinstvarningars påverkan på företag i Large och Small Cap? :  

Den här studien undersöker hur vinstvarningar påverkar stora och små företag. För att förklara dess påverkan på företagen har den effektiva marknadshypotesen och behavioral finance använts som grund. Avgränsningen har gjorts till Stockholmsbörsen då inga tidigare studier haft fokus på den. Empirin visar att företag i Large Cap påverkas med i snitt -4,63% och företagen i Small Cap med -8,42%. Large Cap visade signifikanta abnorma avkastningar under eventdatumet och dagen efter medan Small Cap endast visade signifikans under eventdatumet.

"Rätt man på rätt plats" - men hur väljer man rätt?

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.

Lagen om omhändertagande av berusade personer m.m., dess rättsverkningarna och EKMR : Frågor om rättssäkerhet

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.

Optimering av maskinprocess

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

Metod för val av sunda yt-material

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

Likvärdighet och valfrihet : Är oron för en sänkt likvärdighet sedan det fria skolvalets införande befogad?

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.

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.

Initiativ till förändring av det vetenskapliga publiceringssystemet : med fokus på högskolebiblioteket

This masters thesis shows that the changes in the scientific publishing system have affected the academic libraries. Both technological change and the increased prices on scientific journals have forced academic libraries to take action. Some Swedish academic libraries have started publishing the university s own research material. The issue has in many cases been treated more as a library concern, than as a concern for the university as a whole. Neither has there been a national coordination of these matters in Sweden.

Revisionsbyråers kvalité: en studie om Going Concern-varningar och anmärkningar på finansiell stress

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

Tankar om demokrati, effektivitet och legitimitet -En idéanalys av debatten om EU:s framtid i två länder

In recent years the concern about the future of the European Union and itssupposed lack of democracy, efficiency and legitimacy has increased. Thisconcern has resulted in extensive debates and the establishment of a conventionwith the task to create a draft treaty for a European Constitution.The aim of this essay is to study how the three theoretical concepts,democracy, efficiency and legitimacy, have been described and used in the debateabout the future of the European Union. My main interest is to see how theseconcepts are described in a debate regarding a political system that goes beyondthe borders of the nation-state. I have made a comparative textual analysis of thedebates taken place in Sweden and Spain during a period of over two years. Ihave, for instance, found out that openness and clearness have a prominentposition as democratic values together with equality and justice (in Spain) and theinstitution of accountability (in Sweden).

Miljöhänsyn vid offentlig upphandling :

One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.

Brister i veterinär intygsskrivning : en granskning av ärenden i Veterinära Ansvarsnämnden 2000 - 2007

After having reviewed the cases in the Veterinary Disciplinary Board of Sweden regarding certificates year 2000 to October 2007 I have found that these cases more often than in all other cases result in disciplinary action. The punishment is to a greater extent the more serious form, i.e. warning. When I examined the reasons for imposing the punishments and the material that constituted the foundations of the reports, I came to the conclusion that the statistics above do not depend on a general lack of knowledge in the Swedish veterinary profession. A possible cause is that the demands set upon the veterinarian are exceptional and that the responsibility board has a physical object to examine (the certificate) and regulations that describe how the certificates are supposed to be formulated. The fact that the knowledge about how to write veterinary certificates does not generally seem to be lacking does not exclude that lessons can be learned by examining the mistakes made by others.

Going concern : En revisors dilemma

Syftet med studien är att, genom de didaktiska frågorna vad? och varför?, studera synen på begreppet språk i läroplanen för förskolan i Sverige och Finland. En jämförelse av dessa två styrdokument, Läroplan för förskolan Lpfö 98 (Reviderad 2010) (Skolverket 2010) och Grunderna för planen för småbarnsfostran (Stakes 2005), visar på likheter och skillnader i idéer om språk. Metoden för analysen är kvalitativ, och lingvistisk textanalys kombineras med idéanalys. Resultaten visade att likheterna i de studerade styrdokumenten rörde sig om flera gemensamma teman men ordvalen och betoningarna skiljde sig.

Nya metoder för vibrationsmätning på vindkraftverk

This project has revolved around finding better ways of overseeing vibrations of the gearbox at a wind power station. The gearbox has been a huge problem at the stations located at Gässlingen and the sooner the warning of an incoming breakdown is at hand the more money you can save from preparations. The work has been carried out together with Askalon AB in cooperation with consults from ÅF. Askalon is a company with a department focused on overseeing vibrations and it is in collaboration with that department the work has been carried out. During this work, new positions for the sensors and new methods of gathering and analyzing data have been worked out. This was then implemented at a wind power station to be tried out on site.

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