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1396 Uppsatser om Intellectual Capital Statement - Sida 23 av 94
Civilsamhället i Estland och Ryssland : en jämförande fallstudie
The aim of this study is to investigate differences that exist in Estonia and Russia with regard to civil society, democracy and corruption and try to find out what can be possible causes to the vast differences in these two countries. Many political scientists claim that civil society plays a key role in democratic transitions. This paper takes its point of departure in 1991, when the Soviet Union collapsed and Estonia and Russia became independent. Since then Estonia has had a flourishing economy which attract many foreign investments, with Sweden as the greatest investor. The country has also managed well to adjust quickly from totalitarianism to democracy.
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.
Smärta och beteenderelaterade faktorer före och två år efter diskbråcksoperation
Omkring 10-20 % av personer med lumbalt diskbråck opereras. Operationen syftar främst till att behandla utstrålande smärta i nedre extremiteter. Beteenderelaterade faktorer kan påverka smärtupplevelsen vid långvariga smärttillstånd och viss forskning finns om hur resultatet av diskbråcksoperation påverkas av olika biopsykosociala faktorer.Syftet med denna studie var att undersöka hur smärtintensitet var associerat till vissa beteenderelaterade faktorer före och två år efter lumbal diskbråcksoperation, samt om dessa faktorer preoperativt kan predicera smärta efter diskbråcksoperation. Studien är en longitudinell deskriptiv kohortstudie där associationer analyseras. Data samlades in med en enkät före och efter operationen.Preoperativt besvarade 59 personer enkäten, två år senare upplevde 20 personer ingen smärta och besvarade därför inte de beteenderelaterade frågorna.
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.
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.
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.
Förenklad revision av mikroföretag? : En kvalitativ studie sedd ur fyra revisorers perspektiv
Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.
Yttrandefrihet kontra lojalitetsplikt : Vilken princip väger tyngst när det kommer till kritiska uttalanden om arbetsgivaren via sociala medier
In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.
Förtroende och tillväxt - det kausala sambandet
In this essay I examine the causal relationship between confidence in institutions and growth in Sweden 1989-2002. By examining the causal relationship between these two variables, valuable indicators of the causal relationship between trust and growth can be obtained. The institutions which are used in this essay are chosen according to the theory on institutions for public administration building trust and social capital. The chosen institutions are primary schooling, the police and medical service. A Granger causality model is used to measure the causal relation and the results from the tests show that there is no causal relationship between growth and confidence in institutions.
Faktorer som påverkar kapitalstrukturen i nordiska fastighetsbolag
The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..
Kapitalstrukturens effekt på lönsamhet : En studie av svenska företag
In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.
Effektiva gränsorganisationer: en fallstudie av regionkontoret North Sweden European Office
Regional European Offices with the purpose to represent regions and municipalities in the EU-system have had a substantial expansion over the last years. One example is the North Sweden European Office for the counties of Norrbotten and Västerbotten, consisting of seven different headmen who are representing both the private sector as well as the public system. This diverse leadership representation makes North Sweden a very good example on a so called Quango, organisations that stand under simultaneous influence from both public and private sectors. These Quangos opens up new possibilities to solve public problems, but they also bring together two different working models which is not always easy to handle for a Quango. According to earlier surveys some characteristic Quango problems within North Sweden exist, for example the ability to prioritize and thereby be as effective as possible.
Ska åkerier leasa eller köpa? : Optimal kapitalstruktur för företag med stora investeringar
This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.