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1716 Uppsatser om Intellectual Capital Reporting - Sida 28 av 115
Företagsansvar inom den globala klädindustrin : alternativa aktörer höjer ribban
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Samma eller likartad verksamhet : en studie av skatteeffekterna vid generationsskifte i fåmansföretag
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Fråga en man istället : En kvantitativ studie om hur könsfördelningen ser ut i SVT 1 Rapport och TV4-Nyheterna.
The purpose of this study was to investigate if female and male reporters and interviewees get the same amount of time in the news feature in the Swedish news programs TV4-Nyheterna and SVT 1 Rapport. The aim of this study was also to investigate if there is a breakdown of the reporting lines between male and female reporters, that is, if they are reporting on various topics. In our study we also determined if the two television channels in any way are different when it comes to gender.Our main theory was that men are overrepresented both among reporters and interviewees and that they are dominant in both hard and soft news. We thought that SVT 1Rapport would have a better gender balance than TV4-Nyheterna because SVT 1 has been working on gender issues for a long time.We were using a quantitative content analysis to examine the 19:30 news on SVT 1 Rapport and 22:00 news on TV4-Nyheterna for two weeks in November 2010. We examined domestic and foreign news and determined how much time each sex got.
Opportunistisk justering av diskonteringsräntorvid nedskrivningsprövning av goodwill : En studie av skillnader mellan företags redovisade diskonteringsräntor och teoretiskt framräknade diskonteringsräntor
Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.
Skolkuratorers anmälningsskyldighet om barn som far illa
Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors.
Manipulerar företag sina resultat - En studie av förekomsten av Earnings management i samband med nyemission på den svenska marknaden
The thesis aims to examine the occurrence of Earnings Management (EM) preceding Seasoned Equity Offerings (SEOs) on the Swedish capital market. EM refers to activities and adjustments carried out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering performance are severe.
Värdepapperisering i Sverige : Finns det en marknad?
As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.
iPod - Var mans leksak? : Den sociala bakgrundens betydelse för användning av och attityd till Apples mp3-modell
AbstractPurpose/Aim: My study aims to analyse, using Pierre Bourdieu´s theory, whether the social background plays a significant part in the attitudes and use of Apples mp3-player iPod. The study also aims to determine whether it is possible to group the focus groups used in my study and iPod into Bourdieu´s model.Material/Method: The reference material used in this paper is mainly gathered from books concerning Pierre Bourdieu´s theories. I have also had four focus groups of two different characters, to study their attitudes towards Apples mp3-player iPod. I have then applied the results of the focus groups to Bourdieu´s theories and models concerning habitus, social fields, capital and lifestyles, and studied whether there are any divergences in attitudes between the groups.Main results: My findings are that the focus groups as well as iPod can be put into Bourdieu´s model. According to the responses from the people in the focus groups, the attitude and usage of iPod do not mirror people?s social class or background, which goes against Bourdieu´s? theory.
Venture capital och lågkonjunkturens påverkan på Venture capital i Sverige
Venture capital investerar via fonder i nya, små och medelstora onoterade företag under en tidsbestämd period. Genom ett aktivt ägarengagemang tillför de kompetens, nätverk, ägarstyrning och kreditabilitet. Därigenom skapar de tillväxt inom portföljbolaget samt förutsättningar för en positiv avkastning via exit. Inom dagens svenska ekonomi har det blivit allt vanligare att innovativa unga företag med utvecklingspotential finansieras via venture capital. I december 2008 visade Konjunkturinstitutet en rapport om konjunkturläget som skvallrade om fördjupad internationell finanskris med svagare BNP-tillväxt, ökad arbetslöshet och bekräftade att Sverige nu gick in i en lågkonjunktur.
EU-rättens domstolsbegrepp : en jämförelse av begreppet "domstol" i artikel 267 FEUF och artikel 47 stadgan
The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects. The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.
Investment Ready - En studie av riskkapitalmarknaden för såddinvesteringar
Entreprenörer på den svenska riskapitamarknaden har länge hävdat att det är problem för företag i tidig fas att locka till sig kapital från investerare. Detta brukar benämnas the eguity gap. På senare tid har problemet också försökt förklaras utifrån brister hos efterfrågan av kapitalet, dvs entreprenörerna. Med detta menas då att entreprenörerna och deras projekt inte är investment ready. Vi har haft för avsikt att utreda vad investerarna anser om den svenska riskkapitalmarknaden för sådinvesteringar och vilka de vanligaste bristerna i de investeringsförslag, som inkommer till Venture Capital-företag och Affärsänglar, är.
Nedskrivningsprövning av goodwill : En studie av diskonteringsräntor på Nasdaq OMX Stockholm
Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.
Sekularism och politisk islam. En analys av antagonismen mellan två diskurser i Turkiet - den kemalistiska och den islambaserade
This paper concerns the divide between secularist and anti-secularist groups in Turkey, which is related to a greater antagonism between a Kemalist and an Islamic political discourse, dominant in Turkish politics since the 1980s. The main aim of the paper is to analyse the causes of the conflict using the discourse theory of Laclau and Mouffe. The second aim is to analyse the contents of each discourse and identify the main points of conflict between them. The empirical material used in the study consists exclusively of secondary sources treating the topic, and these are analysed using the theory of identity conflicts, which is part of Laclau and Mouffe's theory. It will be argued that the attempts of Kemalism to impose strict secularism by hegemonising the concepts of ?modernity? and ?Islam? led to the creation of an alternative political discourse based on political Islam.
Psykosocial arbetsmiljö och säkerhetsklimat: en explorativ studie på mindre flygplatser i Sverige
The aim of this paper is to examine the psychosocial work environment and safety culture in minor Swedish airports. The purpose is also to investigate the relationships between these two. The paper deals with theories regarding psychosocial work environment, organizational culture and safety as well as safety culture and safety climate. The participants are air traffic controllers working in minor airports in Sweden. The psychosocial work environment was measured with Copenhagen psychosocial questionnaire (COPSOQ) and the safety culture with the safety culture assessment questionnaire (SCAQ).
Hållbarhetsredovisning i stålbranschen : Att börja hållbarhetsredovisa med intressenternas behov i fokus
Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.