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1716 Uppsatser om Intellectual Capital Reporting - Sida 23 av 115

Pedagogers anmälningsplikt : - att anmäla barn som far illa

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports.

Att fylla tidningarna med kris : En studie av kriskommunikation, nyhetsmedier och deras källor

The purpose of this study is to discover and explain the influences of media coverage of organizational crises on crisis communication, and vice versa. The study also shows how mediated crises develop, and how media framing and news sources affect this development.Carried out as a case study of three Swedish mediated crises, the methods used are quantitative and qualitative content analysis of media content from four Swedish newspapers and four organizations' press releases from the studied crises.Mediated crises develop through their specific pattern regardless of, but not independent from, the organizations' crisis communication. The crisis communication is used as an elite source in media reporting from the crises, but it can not control the mediated crises. However, it influences framing, and the possibilities to influence media reporting are better in the pre-crisis phase and the culmination..

How Venture Capitalists can use their Network in order to reduce the Information Asymmetries between themselves and the Venture Management Team

The purpose of this study is to increase the understanding of how venture capitalists can use their network in order to reduce information asymmetries between themselves and the venture management team. A qualitative approach with semi-structured interviews, consisting of open questions, have been used to receive gradate information in order to reach our explorative purpose. Our theoretical framework consists of relevant studies made on the dynamics of networks and the problems that can arise in the complex relationship between a principal and an agent. We have been interviewing two venture capital firms and therepresentatives from two business angel networks. We also made an additional interview with an influential financial actor in order to try to verify our conclusions Our conclusions are that an extensive network can be used by venture capitalists in order to; verify ventures? technologies, complement the competences in the venture management team, and arrange co-investments, resulting in reduced information asymmetries between themselves and the venture management team.

Venture Capital bolags investeringsstrategi och dess preferenser till valet av exitstrategi i svenska cleantech sektorn.

In recent years, awareness of the climate change has increased around the world. Environmental issues have been taking into consideration, both by individuals and companies. Therefore the demands for new environmental friendly technology have increased, also known as cleantech. To further establish and develop cleantech it requires capital. Venture capitalists have as well seen the potential.To increase the number of Venture capital investments in cleantech, it is important the investments generate good returns.

Finansiering av småföretags internationalisering

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Vägen mot Lean Accounting : En mogen stig?

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Optimal kapitalstruktur : En undersökning tillämpad på skandinaviska och tyska företag

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Rapportera Mera?: En kvalitativ studie av hur svenska finanschefer uppfattar kravet på kvartalsrapportering

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

Varumärket Stockholm : The Capital of Scandinavia

Stadsmarknadsföring är ett begrepp som har blivit allt vanligare de senaste åren. Det skrivs mycket litteratur om ämnet och de flesta städer har idag utvecklat ett varumärke i syfte att försöka hävda sig i konkurrensen om turister, invånare och företag. I den här uppsatsen utvärderas Stockholms marknadsföring. Uppsatsen tar avstamp i litteraturstudier som har gjorts som beskriver hur marknadsföringen av en stad bör gå till generellt, för att senare kunna analysera hur Stockholm har valt att marknadsföra sig. Det råder en del missuppfattningar kring vissa av de begrepp som handlar om stadsmarknadsföring som jag kortfattat försöker reda ut.

Asymmetrisk information, moral hazard och riskhantering ? för Venture Capital-bolag

Syfte: Studiens syfte är att undersöka ?venture capital?-branschen och hur omfattande problemen med asymmetrisk information och ?moral hazard? är samt hur risk hanteras. Syftet är också att arbeta fram en hypotes för framtida kvantitativ forskning. Ansats/metod: Med en deduktiv ansats har en kvalitativ studie genomförts. Datainsamling av empirisk primärdata har skett genom semi-strukturerade intervjuer. Teoretisk referensram: Det teoretiska kapitlet tar upp grundläggande teorier kring asymmetrisk information, ?moral hazard?, ?agency costs? och riskhantering.

Förståelse för den nya goodwillredovisningen och IASBs arbete : Kritik satt i ett globalt sammanhang

En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

Är företagets lönsamhet och finansiella ställning avgörande för beslut beträffande företagets expansion?

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

Daglig verksamhet : En väg till arbete, eller ?

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The Role of Most Favoured Nation Treatment

Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatmentAuthor: Andreas HelmerssonSupervisors: Cecilé Brokelind and Rikard LarssonProblem discussion and problem Formulation: The recent year?s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitive companies must take advantage of talented people, new technology and new markets around the world. Not only companies but also countries and regions, such as EU, need to take advantage of globalisation and the advantages that come with the increase in FDI around the world. Studies have shown that FDI does not only make companies more competitive but it also stimulates the economic growth of the region where the FDI takes place.

Spindeln mellan teknik och människa : En studie om hur interaktionsdesigner beskriver sitt yrke

In this bachelor thesis we have studied how interaction designers describe their profession. The research material is based on nine interviews with interaction designers. Questions cover areas such as interaction design tasks, what abilities they consider important, how they describe their relationship to the users, and cooperation with colleagues. We have analyzed the results using key terms such as habitus, field, and capital, as described by sociologist Pierre Bourdieu. The interviewees express humanistic views, and ask for more cooperation between interaction designers, as well as other people within the field of IT production.

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