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1716 Uppsatser om Intellectual Capital Reporting - Sida 40 av 115
Flit, fylleri och förbundsstatspotential : En undersökning av den nyzeeländska Sverigebilden i samband med skandinaviska emigranters ankomst till Wellington år 1871
This Bachelor?s thesis elucidates the subject of Swedish migration to New Zealand in 1871. Drawing on the work of Anthony Grigg, who has assessed the public opinions regarding the arrival of Scandinavians in 1871-1876, this study aims to highlight the image of Sweden and Swedes conveyed in New Zealand at this time. Through a hermeneutic engagement with newspapers of the day, it is concluded that Swedes in general were being portrayed as industrious, thrifty and well suited for the forestry labour expected of them. It is also shown, however, that Swedes and Sweden to a limited extent were being associated with notorious drinking habits and inferior intellectual abilities.
Venture Capital ? handlingsalternativ vid en börsnedgång
Fram till och med våren 2000 utgjorde aktier i småbolag populära investeringsobjekt för såväl privata som institutionella placerare. Svenska venture-capitalföretag tjänade stora pengar på att börsintroducera sina portföljbolag. Den kraftiga börsnedgången förde med sig ett minskat antal börsintroduktioner. Dessa förändringar innebar att venture-capitalföretagen fick finna andra handlingsalternativ för att kunna genomföra en exit från portföljbolagen. Mot denna bakgrund frågar vi oss hur venture-capitalföretagen handlar då en marknadsnotering av portföljbolagen inte längre är genomförbar på grund av det rådande börsklimatet.
Granskning av Parken Zoo i medier : En kvantitativ och kvalitativ studie om mediernas bevakning av Parken Zoo händelsen
The purpose of this study was to investigate how media has followed the Parken Zoo incident and analyse how media convey the issue about the Parken Zoo incident. The different results have been compared. To answer the purpose of the study three issues has been formulated: how do the different media relate to the ideal of objectivity? Who come across and get to speak in the different media? What differences and similarities are in the media? The theories that have been used in this study are mainly McCombs theory of agenda setting, Strömbäck?s theory of framing and theory of media logic, Kovach & Rosenstiel theories of journalism and Manning?s theory of objectivity. The methods that have been used are a combination of a quantitative content analysis and a qualitative semiotic analysis.
Revisionsbranschens relation till massmedia - En studie om hur revisionsbranschen påverkas av massmedias rapportering
Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.
Beroende i leverantörsrelationer : En studie om IT-outsourcing och organisationers storleksmässiga betydelse
This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..
Skogsmarksgödsling : en ekonomisk analys av olika gödslingsstrategier för ett skogsinnehav i norra Sverige
The purpose of this study is to analyze the economic effects of different fertilization programs both on stand- and forest-level. The study is applied on an objective sample of inventory data for a forest area in Kalix in northern Sweden. The forest area belongs to the forest company Sveaskog. The study includes different economic models and will be used as a support when the company decides how to invest and how much to invest in fertilization.
The study investigates the economy of five different fertilization policies. For each program the rate of interest invested in fertilization and the cost for the extra produced volume has been calculated.
Kan man lite på ryska siffror? : en kritisk granskning av RAS ich IFRS
This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..
Styrning och venture capital : En studie om styrningen förändras av venture capital i svenska företag
Syftet med studien var att studera lärares agerande gentemot elever under idrott- och hälsalektioner samt även ur ett könsperspektiv. Frågeställningen var hur lärare bemöter elever i form av positiv och negativ förstärkning och om skillnaden mellan pojkar och flickor. Som metod valdes observation då denna metod kändes som den mest relevanta för att få så riktiga svar på frågeställningen som möjligt. Observationerna genomfördes på totalt 5 lektioner som vardera var 45 min långa. Inför observationerna hade ett observationsschema i form av ett avprickningssystem utarbetats.
Framgångsfaktorer inom Wallenbergsfären
AbstractThe purpose for this study has been to discover and reveal what exactly it is that have made the Wallenberg family so successful in the Swedish business world for more than 150 years. We have narrowed our research by limit it to only find and concern the specific features of the Wallenberg family and not their entire corporate group. There is no research made before regarding this matter, as far as we could see, which is one of the reasons to why we find this study relevant. In order to answer our question we have chosen to use a qualitative approach in which we have interviewed three people. These three people all have deep and thorough insight in the Wallenberg family.
Disclosure Tone in Environmental Reports ?A study of companies in the energy sector
Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.
Toleransens betydelse i socialt stödutbyte En kvalitativ studie bland sju Tamangfamiljer i Kathmandudalen, Nepal
Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.
Omvandling av ett villkorat aktieägartillskott till ett ovillkorat
A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..
Hur mycket naturbetesmarker har vi idag? : skattning av areal via nationella, stickprovsbaserade inventeringar samt jämförelse mot befintliga informationskällor
To reach objectives within EU?s Habitatdirective and the national environmental objectives, more information about semi-natural pastures is required. The expression semi-natural pasture is used for pastures that during the latest time are uncultivated and unfertilized. Semi-natural pastures are important in many respects for example to conserve the biodiversity and for our cultural history. The aim of my study was to compile and calculate the area of semi-natural pastures by use existing sources of information.
Professionella som byter bransch : Hur vill de bli styrda?
The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.The analysis suggests the following:? A professional changing industry will become professional again.? The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education.? Management of professionals needs to account for the integrity of the horizontal specialization of the professional.
Cultural Capital? - On the view of culture and cultural policy in Lund's application process to become Sweden's European Cultural Capital of 2014.
The aim of this Master's thesis is to examine the ways in which culture and cultural policy are being articulated in the process of Lund's application to become Sweden's European Cultural Capital of 2014.I have used Dorte Skot-Hansen's three cultural political rationalities: the humanistic-, the sociological- and the instrumental rationality, as well as and Jenny Johannisson's extension of those into three cultural-political discourses, as sensitizing concepts in my analysis. The questions raised are: How are the three rationalities/discourses articulated in the chosen central documents and in the process surrounding them? Which themes and arguments dominate the chosen documents?The main objects of my study have been four texts that have been produced in the applicationprocess: a Prestudy, a Plan of action, a Broschure and a Cultural policy. Along with them local political protocols, newspaper articles and other related material have been used. The research method applied was a qualitative eclectical textual analysis with emphasis on the content and on tracing the way the rationalities were expressed in the material.The rationalities were all found to be articulated in the four texts.