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657 Uppsatser om Income statement - Sida 21 av 44
Retargeting : När annonsering bygger lojalitet
ABSTRACT Title: Retargeting- When display advertising builds loyalty Authors: Mikaela Johansson och Anna Svensson Kjällberg Advisor: Thomas Helgesson Level: Bachelor´s in thesis in Marketing, (15 Swedish credits) Spring 2014. Keywords: Retargeting, branding Question: In branding, how should small e-enterprises work with retargeting? Purpose: The purpose with this essay was to identify how retargeting should be used in small e-enterprises when branding. This was done by comparing two e-enterprises practical use of retargeting, with two brand consultants and two retargeting consultants theoretical knowledge within each expertise. Method: A qualitative method with a deductive approach has been used to answer the problem statement. Theoretical framework: Earlier theories about retargeting, brand building and recommended practices, related to marketing on the internet, were presented in the frame of reference. Empirical framework: Primary data were presented by two respondents representing each area: Companies, Retargeting consultants and Brand consultants.Conclusion: The marketing tool allows companies and their brands to get the chance to appear in wide area networks on the internet. The tool is primary used for a sales purpose but the tool also has potential in brand- building purposes.
Kommunikationsfärdigheter hos förskolebarn : Funktion, kontext och kommunikativa handlingar i samspel
According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in account were:Which differences and/or similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool? To be able to answer the questions, I adopted observations and audio recordings from children aged five.
Odlingsstrategier på organogena jordar : en studie om beslutsfattande bland KRAV-anslutna lantbrukare
This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.
Leder hög bonus till sämre redovisningskvalitet
This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.
Motivation : En studie om behov, mål och motivationsfaktorer
Title: A study about needs, goals and motivational factorsCourse/Subject: Business Administration concentration Leadership, 15 hpAuthors: Ulrika HerolfTutor: Anders BillströmKeywords: Needs, Goals, Intrinsic and Extrinsic Motivational FactorsBackground and problem Motivation is a large subject and in my investigation on the matter I found that needs, goals, intrinsic and extrinsic motivational factors frequently occurred. By that I got interested in research if any of these four key terms was more central for an individual?s motivation within a working team or if all four was as equally central.Purpose: The purpose of this thesis is to investigate which motivational factors that is important to an individual?s motivation. I will do this by investigate the terms needs, goals, intrinsic and extrinsic motivational factors. I want to investigate this by interviewing a number of employees within a working team, including a manager. My hope is that my thesis will interest managers in working teams, future managers and co-workers that want to learn more about motivation.Problem statement: What factors are important to individual motivation in a working team? Methodology: I conducted a qualitative study where I gathered data from five persons.
Kokvigeproduktion baserad på köttraser : en fältstudie
Most of the beef production in Sweden has been integrated with milk production. Since the 1990:s, the number of dairy cows has decreased. A specialised beef production has developed in purpose to compensate for this decrease. The consumption of beef have increased in the last decade, but the Swedish production has no followed this trend. In 2004, the percentage of beef self-sufficiency in Sweden was 60 %.
Nyckeltalet - en studie av effektivitetsmätning i insamlingsorganisationer
The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.
Styrning i fotbollsorganisationer - byråkrati, klan eller marknad?
Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.
Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån
Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.
Alternativa skogsbruksmetoder i Norden : ett välbehövligt komplement?
Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used.
The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.
Synen på den kroppsliga hälsan : En intervjustudie med patienter i metadonbehandling
Aim and Problem statement The study aimed to investigate views on physical health amongst patients in methadone maintenance program, which is a subject little explored. Previous studies suggest that methadone patients are at risk developing illnesses related to the metabolic syndrome and an unhealthy lifestyle. Methadone also has side effects such as weight gain and irregular levels of glucose. Method This qualitive study included seven interviews with patients in the methadone maintenance program in Uppsala. Qualitive content analyses were performed Findings Content anlyses gave the theme: The view on physical health is a stuggle after normality were ambivalence of lifestyle changes and alienation causes instability in helath.
Unga föräldrar : En kvalitativ studie om ungt föräldraskap sett utifrån professionellas perspektiv
The purpose of this paper was to examine how young parenthood is represented by the professionals and their thoughts and experiences from meetings with the young parents, and how the professionals work with this group of parents. As professionals we refer to those who work with young parents, and the definition of young parents are parents in the ages 15-24. The paper also discusses what needs these parents have, and what kind of support the society offers, according to the professionals. The method we worked with was interviews and we interviewed six professionals to find out how the professionals looked upon the young parents and their situation. Earlier research has stated that young parenthood is associated with many risks and disadvantages for both the parents and their children.
Hedgestrategier på den nordiska marknaden : En jämförande studie av hedgestrategier
Målet med en hedgefond är att i alla marknadslägen generera positiv avkastning vilket även brukar kallas absolut positiv avkastning. Det finns en rad olika investeringsmetoder även kallade hedgestrategier som förvaltarna använder sig av för att uppnå detta mål. Syftet med den här uppsatsen är att undersöka de olika investeringsstrategierna på den nordiska marknaden med fokus på överavkastning och riskjusterad avkastning. För att få perspektiv på hedgestrategiernas utveckling kommer de även jämföras med ett lämpligt marknadsindex. Den undersökta perioden begränsas till 2004-01 till 2007-01 vilket ge tillräckligt mycket data för att kunna använda likaviktade avkastningsindex för varje enskild hedgestrategi Undersökningen visar att inga av hedgestrategierna lyckades att generera en bättre snittavkastning än marknadsindex under den sammanlagda perioden.
Evaluering av Secure Connection Manager : med fokus på användarvänlighet och effektivitet
In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.
Utomståenderegeln i 57:5 IL
AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.