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1716 Uppsatser om Intellectual Capital Reporting - Sida 31 av 115

Ett kompatibelt control package? - en fallstudie av Metso Power AB

Bakgrund: Under senare år har många företag valt mer processorienterad inriktning påverksamheten, framförallt i syfte för att förbättra kundvärdet. Många företag har enmer hierarkisk struktur i utgångsläget, vilket innebär att vertikal och horisontellstruktur kombineras. Ett vanligt misstag är då att nya processorienterade styrmedelinförs, utan att existerande vertikalt orienterade styrmedel tas bort. Detta leder tillatt företagets styrmedel sänder ut motstridiga styrsignaler. För att öka företagetsmöjlighet att uppnå uppsatta mål, så krävs det att dess styrmedel är kompatibla.I sämre tider är det vanligt att företag formulerar mål med Net Working Capital somgrund.

Olympiska spelen i Berlin 1936- Nazisternas propagandaolympiad. : En pressundersökning om svenska tidningars rapportering kring Berlinolympiaden 1936 under Nazitysklands regi.

The purpose of this study is to examine four Swedish newspapers' views on the Nazi regime in Germany during the 1930's, and examine what information the Swedish public received through their reporting about the Berlin Olympics in 1936. The survey method of the study examines four Swedish newspapers with different political views, and how they described the Olympic Games in Berlin, Germany in 1936 during the Nazi Germany regime. The theoretical perspective used in the study is the agenda setting theory, where the focus is on how the Olympic Games were depicted in the Swedish press against the agenda setting theory. The results show the difference in reporting about the Berlin Olympics, based on the newspaper's views of the Nazi Germany regime. Aftonbladet and Svenska Dagbladet show a positive attitude toward Nazi Germany, while Ny Dag shows great displeasure toward the Nazi Germany regime. Arbetet shows, like Aftonbladet and Svenska Dagbladet, a relatively positive attitude toward Nazi Germany, even though the newspaper sometimes expressed criticism directed against Hitler and his regime..

Socialt kapital hos Svenska skogsägare : från grannar till sektorsråd

Social capital is a relatively new concept that has received considerable attention in various community branches. The concept relates to people?s contact and relationship with each other, where their social network is seen as a resource. An extensive network of contacts and trust between people often go hand in hand. People with high social capital have high trust in their fellow human beings and vice versa.

Eftersom vi inte väljer våra föräldrar, hur väljer vi då till gymnasiet? : Hur den sociala bakgrunden påverkar niondeklassares val

The social imbalance recruitment has been a current topic for years. Since much research has focused on the higher education's problems with this, this thesis aims to investigate if you are already at the high school choice were influenced by your social background. To get a further dimension to this topic, the French sociologist Bourdieus thoughts on people's possession of, what he calls cultural capital was used, and we made use of it in the sense of parental education. Through a survey conducted in four ninth grades in two municipalities with different characteristics in terms of socio-economic conditions, we asked questions about their choice to high school. What programs did they choose? What factors were important? And which person had influenced them? The results showed a pretty clear dividing line between the pupils who came from homes with strong cultural capital to those who did not in the same sense.

På andra sidan tröskeln : En kvantitativ innehållsanalys av fem svenska tidningars gestaltning av Sverigedemokraterna före och efter valet 2010

The Swedish right-wing party the Sweden Democrats gathered much attention during the Swedish general election of 2010. The party?s immigration policy clashed with other major Swedish parties perceptions and the Sweden Democrats got major coverage in Swedish media even before the election had taken place. Despite controvercies surrounding the party, they eventually succeeded in getting into the parliament.This study explores how the coverage of the Sweden Democrats in five large Swedish newspapers has changed between 2009 and 2013. This was done by studying two periods, each period taking place a year before the next general election.

Internet - riskfaktor eller friskfaktor? En litteraturbaserad studie kring samband mellan internetbruk och psykisk hälsa bland ungdomar

The mental health has during the recent years decreased among Swedish adolescents while theinternet has become a common tool for communication between people. Aim: The overall aim is toidentify the relationship between internet use among adolescents and their mental health. Method:A literature based study within a defined research field. Result: The scientific hypotheses whichexist is based on whether social capital increase or decrease due to internet use. The healthoutcome is positively affected by internet communication, especially for boys and socially anxiousadolescents.

H?llbarhetsrapportering i svenska industrif?retag

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

Implementeringen av Basel II-regelverket i Sverige : En jämförande studie över svenska storbankers kapitaltäckning

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

Carnegie: En studie av tillämpningen av "verkliga värden"

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Rapportering mellan revisorer för en internationell koncern : Hur kan införandet av ISA 600 komma att förändra rapporteringen

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Interaktion i flexibla organisationer : En studie kring interaktion mellan etablerade och nyetablerade personalgrupper

The work aims to problemize and increase the understanding for the new labour market's flexible organising. By using Elias and Scotson's theory, the new organisational form of hiring doctors in healthcare will exemplify the developments taking place with many temporary jobs and how it affects the intrinsic structure of a work to be studied. The essay will focus on examining how the interaction affected between established nurses and new temporary doctors given the new form. How the interaction of the recently established group possesses a higher social-, economic- and cultural capital than the already established working group? The method is a qualitative study with three long and deep semi-structured interviews.

Att försvara sitt ursprung - en musikalisk resa i Transsylvanien

Title: Defending one's origin ? a musical journey to Transylvania.A journey to the Transylvanian part of Romania was pursued with the intent to investigate the cultural aspects of the historically and politically rooted set of relations between the Hungarian peaking minority and the majority of the population, the Romanian speaking group. Music pedagogical ambitions within the two cultures were used as reflections of these phenomena. In trying to shed light on my questions and extract the relations between the dominating and the dominated in this specific cultural and social context I have used the central themes of Bourdieu ? capital, habitus and field.

Vad påverkar möjligheterna till en framgångsrik crowdfunding-kampanj?

För entreprenörer som arbetar med projekt i en "start up"- fas kan det vara svårt att lyckas med finansieringen. Detta beror på att det inte finns någon ekonomisk historik att visa upp för finansiärerna. För att lyckas få in tillräckligt med kapital för att kunna finansiera ett projekt kan man vända sig till olika typer av investerare. De vanligaste sättet är att man antingen vänder sig till banker, venture capital-bolag eller affärsänglar. Vad som motiverar dessa aktörer är olika, men det gemensamma för dessa aktörer är att det är svårt att få dem att investera i ett projekt.Under senare tid har det dock skapats ett nytt sätt för entreprenörer att få in kapital till sina projekt.

Axess och feminism : En kritisk granskning blir kritiskt granskad

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

Utan dig och mig är det ingenting : En kvalitativ studie om projektet Vimmerbymodellens betydelse för ensamkommande ungdomar

The aim of this study has been to investigate the significance of the newly started project Vimmerbymodellen for unaccompanied young refugees. This regarding to how the unaccompanied young refugees are participating in creating networks and meeting points in the local community. Vimmerbymodellen is described as an integration project where the nonprofit sector collaborates with the municipality. The empirical material has been collected through semi-structured qualitative interviews where five unaccompanied young refugees and four involved adults have been interviewed. The empirical material from these interviews has thereafter been analyzed through the concept of social capital, identity and empowerment.The main result of this study shows that participation in the project is expected to contribute to the creation of networks and meeting points which has significance for unaccompanied young refugees.

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