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23513 Uppsatser om Information asymmetry theory - Sida 4 av 1568
...alltså vad menar du egentligen med informationssökning?... : En undersökning av lärarstudenters utbildning i informationssökning och skolbibliotek
The purpose of this Master's thesis was to examine how and what trainee teachers are being taught about information seeking and school libraries related to problem-based teaching method in compulsory school. The questions at issue were: How have trainee teachers learned about information seeking? How have trainee teachers learned about using school libraries? We also wanted to know which education they have got in information seeking and school libraries. We examined this through both literature and empirical studies. We used a qualitative method in order to answer the questions at issue.
Informationskompetensen i användarundervisningen
This master thesis investigates the user education. Christine Bruce has presented a theory of information literacy in her research which has resulted in seven different aspects of information literacy. In this study I wanted to investigate what aspects there were and what they looked like in a practical educational situation. The methods used for this study were observation and a questionnaire. I analysed the observations by using Bruces aspects of information literacy to group the observed activities into the different aspects.
Revisorsyrket i förändring
Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.
Årsredovisningens nytta : För ickeprofessionella investerare
Syfte: Uppsatsen ska undersöka hur svenska icke professionella investerare använder årsredovisningen i sina val av kapitalplacering och vilken nytta årsredovisningen har i valet. Uppsatsen ska även undersöka om icke professionella investerare har några problem i tolkningen av årsredovisningar.Metod: Uppsatsen använder både kvantitativ och kvalitativ metod i form av intervjuer och enkät.Slutsats: 50 % av de icke professionella investerarna anser att de har nytta av årsredovisningar vid kapitalplaceringsbeslut. VD-ordet, förvaltningsberättelsen och revisionsberättelsen används mest. Det som upplevs svårast är värderingar i balansräkningen, kassflödesanalys och noter.Förslag till fortsatta studier: Genomföra en liknande undersökning med intervjuer av icke professionella investerare. Ta reda på vilken hänsyn det tas till investerare med lägre ekonomisk kunskap vid upprättandet av årsredovisningar. .
Kreditbedömningen av mikroföretag : Kreditbedömningens faktorer och påföljden av den slopade revisionsplikten
Introduction: 1 November 2010 came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..
Institutionella ägares inverkan på redovisningskonservatism - En empirisk studie av företag noterade på Stockholmsbörsen
The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).
Teknologistudenter och informationshantering en studie om informationskompetens vid Linköpings Tekniska högskola influerad av grounded theory
The main purpose of this study is to investigate and understand how technology students handle information especially when they are working with their Masters thesis. A further purpose is to examine how technology students use library resources of the Linköping University. The research method used is grounded theory, where description of the method is an integral part of the study. Twelve qualitative interviews were made with newly qualified graduates from the engineering programs of Linköping Institute of Technology. The respondents were divided into two groups, A and B, with six in each group.
En för alla - Alla för en? : Krissamverkan och intern informationssamordning mellan nätverkande myndigheter
The purpose of this thesis is to study the context that affects crisis communication through an organizational perspective. It also tries to identify factors of success and difficulties when it comes to coordinating information between governmental organizations during a crisis. Carried out as a case study of the Swedish governmental network Krissamverkan Kronoberg, the method used are source analysis and qualitative interviews with members from different organizations in the network. The results have been analyzed through Organization theory, Network theory and theory in Crisis Communication. The context that effects governmental organizations ability to cooperate during a society crisis is characterized by knowledge, understanding, utility and willingness. In addition to this a successful coordination of information should be based on resources, competence and continuity. The main problems when it comes to cooperating and coordinating during a crisis situation lies in what we would like to call organizational egoism, existential uncertainty and defensive behavior. .
Att tala för döva öron. Döva och hörselskadade studenter om bibliotek, information och kultur
The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.
APPLE : Abnormala avkastningar på Apple Inc av diverse händelser?
This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.
Påverkar goodwill kapitalkostnaden?
Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.
Förstagångsföräldrars informationspraktik ? en kvalitativ studie
This thesis deals with information practices of first time parents. The term information practice covers topics ranging from the information a parent need and use, the information they actively seek for through to information attained through browsing, monitoring or simply being aware. Four problem areas have been formulated. What information do first time parents need? How do they get hold of information and how do they use it? What factors decide what sources they use? How do the first time parents validate the information they get? The following theoretical framework have been used; Marcia J Bates? model of information practice and Reijo Savolainen?s Mastery of Life theory.
Öppenhet och kostnad för eget kapital: En studie på den svenska marknaden
Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.
Be Wise condomise: a study in Botswana on the spread of AIDS information and how the information is being received
AIDS is a huge problem in the world and it is spreading rapidly, especially in Africa. Botswana is one of the worlds worst-hit countries, with over one-third of the inhabitants infected by HIV/AIDS. The measures that have been taken to stop the spread of AIDS are to inform and enlighten people on how the disease is spread and how to protect oneself. The aim of this thesis is to investigate what different ways of informing people about AIDS different organisations make use of in Botswana. The thesis also addresses how some receivers of the AIDS information experience it.
Twittrande bibliotekarier: informationshantering 2.0?
The present study is embedded in the research field of Personal Information Management (PIM) and its goal is to contribute to this research area by showing information management aspects in untraditional contexts, as in the social networking site Twitter. The aim and purpose of this two year's master thesis was to investigate the beha-viour of librarians within the context of Twitter. The objectives of this thesis focus on the query of the informa-tion management aspect of Twitter, and on the investigation into whether Twitter offers the possibility to reach a state of flow while using it, as well as inquiring into the relationship between Mihaly Csikszentmihalyis flow theory and PIM. The theoretical framework of this thesis is centred upon the flow theory and the conditions that are necessary to reach a state of flow. To fulfill the purpose of this thesis a directed content analysis is applied as an investigative method, where its in-depth research aspects will be applied upon the empirical material, which contains 429 tweets.