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1716 Uppsatser om Intellectual Capital Reporting - Sida 12 av 115

Vetenskapsjournalistik i radio - Vad får vi veta? : En innehållsanalys av vetenskapsradions nyhetssändningar hösten 2004

AbstractPurpose/Aim: The aim of this essay is to paint a picture of science news reporting in the Swedish Public Service science programme, vetenskaps-radion. Key issues to be adressed are: What areas in science are prioritised? How much of the total broadcast time are devoted to each area? Are there any differences in reporting between weeks? How well does the swedish science radio match common interets? Are the news in the form of short ?soundbites? or are they more lengthy in-depth?Material/Method: Quantitative analysis of radio programmes. The variables used are based on the different major areas in natural sciences.Main results: This study shows that most broadcast time is devoted to news regarding biology and medicine and that the news rather are in the form of short snippets of news than more lengty in-depth stories. This is put in light of how journalistes tend to present news and that the subjects involved has to relate to peoples everyday lives.

Stockholm : The Capital of Scandinavia?

Bakgrund: I denna uppsats presenteras läsaren till Stockholm Visitors Board varumärke som under några år använts och marknadsförts internationellt för att locka företag, besökare och investerare till Stockholms stad. Författarna har undersökt varumärket ?Stockholm - The Capital of Scandinavia? för att ta reda på vad de danska och norska turistorganisationerna anser om detta. De utländska organisationerna är VisitNorway, Wonderful Copenhagen och VisitDenmark. Samtidigt har en utredning pågått för att se om något motarbete gjorts från ovan nämnda organisationerna.Med facit i hand kan författarna konstatera att dessa organisationer är likasinnade i sitt sätt att arbeta.

Utvärdering av taxonomi och systemstöd för riskbaserad analys inom den svenska Luftfartsinspektionen

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

Kapitalstruktur i små företag : En kvantitativ och en kvalitativ studie

Background: In the current labor and business policy debate in Sweden there is a major focus on the need for it to become easier to set up small firms, and that it needs to become easier for small firms to hire staff. In order to set up and run a business, funding is required. Firms can choose to work more or less actively with this issue, but they all need to relate to it. There are basically two ways to fund a business, either through equity or through debt. The ratio between these two sources is called the firm?s capital structure.Purpose: To chart the capital structure of small firms in Sweden.

Kapitalstruktur och finansieringsformer : -En kvalitativ studie av ledningens syn på kapitalstruktur och finansieringsformer i svenska Large Cap och Small Cap bolag

Funding is essential for companies to function. All companies must relate to the funding issue, whether they are working with it in an active manner or not. Funding can be done in two ways, either through equity or debt and the ratio between these are called capital structure. Already in 1958 Modigliani and Miller concluded that a company?s capital structure does not change the value of the company, thus the company?s debt in relation to equity is irrelevant.

Internationella skillnader i uppfyllelsegraden av IFRS upplysningskrav för goodwill : En jämförelse mellan Sverige och Storbritannien

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Webbplattform för statusrapportering på Sandvik IT

Denna rapport handlar om framtagandet av en webbaserad rapporteringsplattform för Sandvik IT. Uppsatsen bryter ner och illustrerar de delar i processen som krävs för konverteringen från en dokumentbaserad till en webbaserad rapporteringsmetod genom att utgå från Sandvik IT?s rapporteringsscenario. Den dokumentbaserade rapporteringsmetoden utgörs av Excel och den webbaserade av Reporting Services. Många implementeringstekniska delar som kan vara av intresse för utvecklare tas upp.

Värdemaximering vid exit: En studie av av hur venture capital-bolags exit via trade sale påverkas av produktlansering i portföljföretag.

Venture capital-bolag tjänar sina pengar genom att investera i företags tidiga utvecklingsskeden, för att senare sälja sin del för en större summa än de investerade. Detta gör att tillfället då venture capital-bolaget säljer är väldigt kritiskt för hur mycket de skall tjäna på sin investering. I detta skede spelar självklart en mängd faktorer in på vilket pris som erhålls. Enligt samtal med flera venture capital-bolag har vi identifierat en faktor som verkar ge extra stora problem; huruvida de skulle genomföra en produktlansering av företagets produkt före de säljer eller om venture capital-bolaget skulle vänta med lanseringen och sälja först. Syftet med uppsatsen är att undersöka hur venture capital-bolags exit via trade sale påverkas av produktlansering i portföljföretag och därigenom ge svar på om venture capital företag ska göra exit före eller efter att portföljföretagets produkt lanserats.

Varje mynt har två sidor : en undersökning om hur den kommande generationsväxlingen påverkar turismföretag

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

Medborgarandans roll i demokratiskt institutionsbyggande : -Fallet Kosovo 1999 och framåt

AbstractThe purpose with the study is to see if it is possible to create well functioning and democratic government and parliament in Kosovo, within a near future thru social capital. I have some research questions that will help me reach my purpose: 1. Are Kosovo?s institutions effective and democratic today?2. Does social capital exist in Kosovo today?3.

Matchningen Miljöteknik - Venture Capital på den svenska marknaden

Uppsatsen behandlar miljöteknikbranschen och venture capital branschen. Vi undersöker vilka investeringsvariabler venture capital investerare intresserar sig för och hur de prioriteras vid investeringsbeslut. Resultaten används för att undersöka hur väl miljöteknikbolagen på den svenska marknaden motsvarar investeringskriterierna. Undersökningen har genomförts kvantitativt genom att enkäter har riktats till 83 venture capital bolag på den svenska marknaden och till 200 miljöteknikbolag. Frågorna har vi ställt i matchande par till respektive bransch för att tydliggöra skillnader och likheter och utan respondenternas vetskap om syftet att matcha branscherna för att undvika vinklade svar.

Kapitalstruktur inom Svenska industriföretag : - en studie av Modigliani & Millers teorem

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

Socialt Kapital och de Svenska Hjälpkassorna : En historisk undersökning om föreningar, socialt kapital och ekonomisk utveckling

The purpose of this research is to examine some historical aspects of Robert Putnam?s thesisabout voluntary associations and social capital. According to a micro perspective theory ofsocial capital the trust and reciprocity required and created by associations is important toexplain the disparity between institutional performance and socioeconomic development ofsocieties. The social patterns governing this therefore set a precedent for the future. Using themutual sickness benefit societies in Sweden as variable for voluntary associations around1884, the essay discusses the possible links between social capital, associations and long termeconomic development.

Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Skolans betydelse för vårt sociala kapital

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.

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