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482 Uppsatser om Income smoothing - Sida 10 av 33

Klädesfabriken : Textilförläggaren Anders Hansson på Mölneby i Östra Frölunda en protoindustrialist i 1800-talets Sjuhäradsbygden?

The purpose of this paper is to survey the textile based proto-industrialism in Sweden in the middle of the 19th century. This case study is founded upon Anders Hansson?s pre-industrial textile production at the estate of Mölneby, Östra Frölunda in the rural district of Kind in the province of Västra Götaland.Account books from the year 1853 related to Anders Hansson?s wool fabric manufacturing have been looked into and categorized using a quantitative research method. The research has also been supplemented with a number of interviews.The result of the survey shows that Anders Hansson?s business activities fit into Mendel?s theory of proto-industrialists at a practice level.By collaborating with a merchant in Gothenburg the fabrics were traded in unknown markets, as well as in more familiar neighbouring districts.

Inhyrning av maskintjänster : ett alternativ till att använda egna maskiner vid vallskörd?

The economic conditions for Swedish dairy farmers are constantly changing. The numbers of producers are declining and the economic conditions for dairy production are weakening debilitating. To improve the economic situation for a farm a hired contractor is a possible solution since previous studies show that machinery cooperation may be beneficial for the farmers. The aim of this study is to examine the possibility for farmers to cut costs by hiring a contractor for harvesting silage. A comparison between using own machinery and hire a contractor is the starting point of this study. Another aim is to discuss the farmer?s decision process when achieving today?s situation and to determinate what factors affect their decisions. The study is based on cases selected from four farms that today have chosen not to or only to some extent, hire a contractor for harvesting silage.

Aggregerad konsumtion : En ekonometrisk studie

The purpose of this study is to evaluate the real aggregated consumption and empirically determine its exogenous variables. A multiplicative analysis is done in the context of government stabilization policy to find out how policymakers can execute a stimulus package that will bring the best multiplicative effect to the economy The conclusion of the study is that real income, net financial assets and real-estate price index are all statistically significant. An effective expansive fiscal policy is a public-financed investment in the private sector. Coordination is going to be crucial when stimulus package is developed due to the fact that leakage in the form of imports will prevent the expected multiplicative effect..

Basel II- Behöver regelverket modifieras? : En empirisk studie om riskhantering i en liten bank och en stor bank i Sverige

Kommunikation, kompetens, förtroende och engagemang är alla viktiga faktorer förfastighetsmäklaren som påverkar kundmötet. Fastighetsmäklaren ska arbeta aktivt medvariablerna för att få vetskap om och tillfredsställa den säljande kundens önskemål. Ennoggrant utförd behovsanalys av kunden tillsammans med ett individuellt anpassat kundmöteär faktorer som påverkar kundens tillfredsställelse i positiv bemärkelse. Studien bevisar attvariablerna samverkar och påverkar antalet nöjda kunder inom fastighetsmäklarbranschen..

Fruits of knowledge : a case study of marketing strategies for small-scale mango farmers in the Nyanza Province, Kenya

This report is focused on marketing opportunities for small-scale mango farmers in the Nyanza Province in Kenya. Kenya is a large horticultural producer in the world. Horticulture is an important income for a large share of the rural population in Kenya but profitability is low due to inefficiencies in marketing systems and poor infrastructure. The conditions for growing mango in the Nyanza Province are very beneficial and there are two harvesting seasons. Mango offers good income opportunities for small-scale farmers in the Nyanza Province.The aim of this study is to identify marketing conditions that will enable prospering business for small-scale mango farmers in the Nyanza Province, Kenya.

Beslutsunderlag för energianpassade gallringar i Västerbotten

The demand for renewable energy is increasing in Sweden. This consequently increases the pressure for and willingness to pay for forest fuels. One method to extract forest fuel from suitable commercial thinnings is the "long top method? (LT-method). With this method saw logs and non-delimbed tops are recovered, i.e.

Samhällsekonomisk analys av ett djupförvar för använt kärnbränsle i Forsmark :

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

Finansiella värderingsmodeller : En empirisk studie

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

Förtroendebyggande i finasiella analystjänster

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.

På vilka grunder väljer föräldrar skola?

The study is made in Nacka, a suburb of the capital of Sweden, Stockholm, and focuses on ?the parental school choice" that takes place when children start in first grade at the age of six. New differences in the number of pupils attending various municipal schools have appeared after reforms in the early 1990s giving parents free choice of elementary school for their children. Some schools are located in areas where most children have a middle class background, while others are placed in less attractive surroundings where the parents have a lower educational status, and are more often immigrants. Parents living in the latter kind of surroundings can now send their children to schools further off, but located in more attractive areas. This leads to some schools get an increasing number of pupils and others gets a decreasing.

Sveriges bostadsmarknad - Befinner vi oss i en prisbubbla?

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.

Re-design av Rättviseförmedlingens webbsida : hur utvecklar man en webbsida med hänsyn till olika intressenter och deras behov?

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

Analys av fastighetsbolagens möjlighet att klara en ny lågkonjunktur. : En kvantitativ studie av fastighetsbolag i Europa

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

Kulturskolan i integrationens kraftfält

Title: Access to cultural education in a multi-ethnical context.The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classes in all forms of art and are called "Culture schools". There is a long tradition of teaching and making music to lean on as a music teacher in Sweden. This paper tries to explore how these rights are expressed in the governing documents of the Culture school of Malmoe.

Välkommen till Vischan! : Gotlandsgården i Roma

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

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