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1199 Uppsatser om Intellectual Capital - Sida 10 av 80
Kapitalstruktur inom Svenska industriföretag : - en studie av Modigliani & Millers teorem
This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.
Socialt Kapital och de Svenska Hjälpkassorna : En historisk undersökning om föreningar, socialt kapital och ekonomisk utveckling
The purpose of this research is to examine some historical aspects of Robert Putnam?s thesisabout voluntary associations and social capital. According to a micro perspective theory ofsocial capital the trust and reciprocity required and created by associations is important toexplain the disparity between institutional performance and socioeconomic development ofsocieties. The social patterns governing this therefore set a precedent for the future. Using themutual sickness benefit societies in Sweden as variable for voluntary associations around1884, the essay discusses the possible links between social capital, associations and long termeconomic development.
Skolans betydelse för vårt sociala kapital
ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.
Det svenska kapitalkravet underminerat och förlegat? : En jämförande studie av den svenska och engelska bolagsrätten i ljuset av etableringsfriheten
The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.
Det smarta kapitalet : En studie av nyetablerade IT-företags syn på relationen till sitt riskkapitalbolag
Background: The growth of the venture capital industry has given birth to new relations between investors and entrepreneurial firms. Venture capital firms are by definition investors serving as an active partner which implies a deeper relation between investors and entrepreneurs than has been the case previously. This new situation leads to a number of questions. Do venture capitalists really act as active partners with a long term interest in the venture? Do they add any value besides capital? How important is their influence in the portfolio company's decision making process? Purpose: The purpose of this study is to give a deeper understanding of the relation between venture capital firms and IT companies in the start-up phase.
Working Capital Management Inom Svenska Företag : En kvantitativ studie av Sveriges 200 största företags arbete medWorking Capital Management
Den här uppsatsen syftar till att redogöra för i vilken mån Sveriges storföretag prioriterar arbetet med att optimera sitt rörelsekapital. Studien var av en explorativ sort där målet var att identifiera och uppmärksamma tidigare okända mönster och samband angående hur kapitalrationaliseringsarbetet utförs utifrån perspektiven fokus, ansvar och mätningar.Informationen som studien bygger på inhämtades genom en enkätundersökning som skickades ut till CFO:n på de 200 största svenska företagen rankade efter omsättning, exkluderat finansiella företag. Svarsfrekvens bland respondenterna blev 25 % då exakt 50 företag valde att svara på enkätutskicket. Enkäten skickades elektroniskt och besvarades genom att svara på ett webbaserat program.Resultatet från studien visade att majoriteten av Sveriges största företag prioriterar Working Capital Management. Till vilken nivå de väljer att fokusera på Working Capital Management beror på det enskilda företagets förutsättningar som till exempel vilken bransch de opererar inom..
Allokering av kapitalinkomst - en effekt av århundradets skattereform
The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.
En författarcociteringsanalys av forskningsfältet socialpsykologi
The aim of this thesis is to use the bibliometric method author cocitation analysis (ACA) and investigate the cognitive structure in a research field, which is called the intellectual base. The research field in this investigation is social psychology. The main question is: what is the nature of the cognitive structure, which contains of the intellectual base. This question is divided in two sub questions: ? Which are the most prominent authors in the research field? ? Which sub areas, based on groups of the most cocited authors in the research field, can be identified?An investigation with ACA is used to describe the general experience of consensus of later authors in a research field.
Räntabilitet och kapitalstruktur i svenska börsbolag: En analys av utvecklingen från 1990 till 2004
The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.
Skrivförmåga hos vuxna med intellektuella eller kommunikativa funktionsnedsättningar inom daglig verksamhet
The aim was to examine writing ability and some of its underlyingfunctions in adults with intellectual or communicative disabilities at dailyactivity centres by comparisons with children and adults without disabilities.66 adults with intellectual or communicative disabilities, 39 children and 14adults without disabilities were included. The following tests/tasks wereexecuted: Test for Reception of Grammar-2, graphomotor task, nonwordrepetition, Rapid Automatized Naming and Writing elicited by pictures. Thepicture elicited narratives were examined regarding length, spelling,syntactic complexity, interpunctuation, content and general impression. Theresults demonstrated that adults at daily activity centres performed lowerscores than adults without disabilities. The group generally didn?t differ fromthe children, but they made a smaller proportion of phonologicallyacceptable misspellings and achieved lower scores on nonword repetitionand Rapid Automatized Naming, which could indicate limitations inphonological processing ability.
Att se var eleverna befinner sig och leda dem framåt. : Ett arbetslags arbete med formativ bedömning i grundsärskolan inriktning träningskolan.
AbstractThe aim of the study was to examine how a school team works with formative assessment in compulsory school for pupils with intellectual disabilities. The study had a particular focus on formative assessment in relation to pupils with moderate and severe intellectual disabilities. Since there is a lack of research within the field of formative assessment and pupils with moderate and severe disabilities this study may contribute to new knowledge in this field. A sociocultural perspective has been used as a theoretical framework. A central concept in the sociocultural perspective is that people develop knowledge in interaction with other people and that communication and language is important. The methodical framework was inspired by an ethnographic approach and the empirical material was concocted by participatory observations and by interviews.
Forskningsbiblioteket som mötesplats : En ny sida av forskningsbibliotekets uppdrag?
The purpose of this thesis is to investigate how the research library of Linnæus University is used by students as a meeting place. Building upon Putnam's theory of bonding and bridging social capital and Audunson's conception of high and low intensive meeting places, it aims to explore the research library's potential for creating social capital and thus strengthening both learning and democracy in a university context. Borrowing part of the survey design from a study conducted as part of the Norwegian PLACE project, this study collects responses from 134 students as to their use of the library as a meeting place. The results show that the Linnæus University library is used for a variety of meetings of both high and low intensity, why it should provide a good setting for the creation of social capital. There seems to be a connection between how often one visits the library, as well as to which department one belongs, and how one uses the library as a meeting place.
Kapitalreglering - Finansmarknadernas räddning, eller bara ett spel för galleriet?
Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.
Riskkapital : Roller, Involvering och Värdeskapande
In order to drive innovation and growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.
Marknadsföring av fond i Sverige. Om avvägningen mellan effektivitet och konsumentskydd
This paper aims to explore the reception in Sweden of the work and ideas of neuroscientist Antonio R Damasio, expressed in his four published books. The material used is mainly articled and reviews published in Sweden between 1995 and 2011 regarding Damasio?s books. To analyze the reception, paradigm theories by Kuhn, and Bourdieu?s ideas regarding field, habitus and capital has been used.