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904 Uppsatser om Internally generated intangible assets - Sida 29 av 61

Do CEOs Get Paid for Performance?

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

3D-visualisering i markprojekteringsprocessen

The thesis has been made for NCC Teknik in Gothenburg. The NCC Corporation is one of the largest leading companies in Scandinavia within the construction industry. NCC is active throughout the whole construction process, where one part is to carry out soil investigations prior the construction of various buildings, for example residential buildings. NCC Technology wants to visualize the samples taken at the construction sites in 3D for clients, authorities and also internally to show in a simple and understandable way how contamination is spread out in the soil.The thesis includes the area of Limhamns läge in Malmö, previously an industrial area. The area has previously included a concrete factory and the contamination from that factory has lingered in the soil.

Emotionella sprickor och utbrott - i en sorg

Intangible feelings of sorrow and grief, caused by events like separation, death, loss and trauma, all leave some kind of traces in us and they play an important role in our development. The individualistic society here in Sweden has shaped us to keep our feelings inside and at bay; since our childhood we have learnt that showing emotions like tears, sorrow and sadness are signs of weakness and can make others and yourself feel uncomfortable. With the starting point from my own experience and understanding of how we can deal and handle grief, I take a closer look on how jewelry, objects and rituals can be of importance in a grieving process and our lack of visual outer display of grief in today?s society. Through Sara Ahmeds theory I found a new possible way of understanding emotions and how they shape us.

Miljöinformation i förvaltningsberättelsen :

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

Uppfattningen av den svenska redovisningstillsynen och tillsynens påverkan på goodwillredovisning

Bakgrund och problem: Efter införandet av IFRS 2005 har redovisning av goodwill visat sig vara ett problematiskt område rörande redovisning av förvärv och nedskrivningar. Studier har visat kopplingar till att tillsynen har inverkan på nedskrivningar. Den svenska tillsynen som sköts av börserna har kritiserats av både börsens övervakningschef såväl som av Föreningen för god sed på värdepappersmarknaden. Studier har visat att ett starkt tillsynsorgan bidrar till en jämnare tillämpning av IFRS.Syfte: Syftet med uppsatsen är att nå klarhet i hur den svenska redovisningstillsynen uppfattas av Large Cap-bolag i Sverige och hur tillsynen påverkar bolagens redovisning av goodwill.Avgränsningar: Studien har avgränsats till svenska börsnoterade bolag på Large Cap-listan som redovisar goodwill.Metod: Primärdatan är insamlad genom kvalitativa semi-strukturerade intervjuer med alla respondenter förutom med en person som intervjuades via ett mejlformulär. Primärdatan har sedan indelats i kategorier och analyserats med hjälp av tidigare studier inom området.Resultat och slutsatser: Uppfattningen av redovisningstillsynen hos de tillfrågade respondenterna är att tillsynen är bristfällig i sättet granskningen utförs.

Spela för nöje eller spela för kunskap? : Lärares uppfattningar av IT-baserade matematikspel och dess konsekvenser på elevers kunskapsutveckling

Sveriges Radio stores their data in large archives which makes it hard to retrieve specific information. The sheer size of the archives makes retrieving information about a specific event difficult and causes a big problem. To solve this problem a more consistent use of metadata is needed. This resulted in an investigation about metadata and keyword genera-tion.The appointed task was to automatically generate keywords from transcribed radio shows. This included an investigation of which systems and algorithms that can be used to generate keywords, based on previous works.

Illiterata invandrares informationspraktiker

The subject of this two year Master's thesis in Library and Information Science is the information practices of illiterate immigrants in everyday life. The purpose is to examine how immigrants seek, identify, understand and value information sources and information, and how the practices have changed with their arrival in Sweden. It furthermore focuses on the barriers that illiterate immigrants meet in accessing and understanding information. It moreover investigates the strategies they use to overcome them.For this purpose twelve qualitative research interviews were carried out, with illiterate immigrants as well as with service providers. The theoretical concepts of the essay is information practices, which means that the information process is within a context, and information poverty, that people in different context do not have adequate and equal access to information and information sources.Using McKenzie's model of information practices, the essay concludes that illiterate immigrants are active in their information process, especially when they interact with information.

Agent eller assistent? : En studie om kvinnors inflytande i musikbranschen

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

De dömdas öde : en rättsmedicinsk tolkning av skeletala skador från avrättningsplatsen Galgberget i Visby

This scientific essay contains an interpretation of injuries caused by weapons and traumas on the bones from the execution site Galgberget in Visby, Gotland. The site was used from about the 13th century to 1845 AD. The purpose is to examine the injuries and describe them, also to investigate what may have generated them. An important question is what bodily position the individuals had at the time of the injury. The methods presented in this essay can be associated with experimental osteology, also the basic methods such as sex- age- and stature- assessment has been applied where?s possible.

Fastighetsaktier och inflation : Kortsiktiga och långsiktiga samband

The purpose of this paper was to examine the inflation hedging capabilities of property shares. A common notion is that property is a good hedge against inflation. Indeed, positive correlations have been found for direct investments and inflation. However, property shares are generally perceived as a perverse inflation hedge. This discrepancy has often been quoted as evidence of property shares divergence from the development of the underlying property market.

Inferno Shield : Konstruktion av avtryckare med sladd

This thesis was performed at Indusec ABin Stockholm. Indusec AB is a companythat develops security solutions.Together with the Police of Sweden theyhave gotten the assignment to develop anapplication based on one of theiralready existing product Inferno soundbarrier. This application is supposed tobe mounted on a ballistic shield thatthe police use, the application consistsof a speaker box (the sound barrier) anda trigger with wire. The trigger withwire is the part that will be addressedin this thesis. The application willthen be used as a tool to surprise atarget at various skirmishes.The project consists of three majorphases, pre-study, concept generationand modeling.

Kromatografi av polära läkemedel och metaboliter med HILIC-teknik

The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.

Patenträtt : En förbränningsmotors patenterbarhet

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Organiserad brottslighet och terrorism : En komparativ diskursanalys av synen på dessa fenomen i svenska riksdagstryck

The aim of this study was to find out if the use of the concepts ?terrorism' and ?organized crime' has changed after the event on 11 September, 2001 when terrorists attacked World Trade Center and Pentagon. In this study I make use of discourse theory in a way which is inspired by the writings of Winther Jorgensen and Phillips. Knowledge acquired through this research has been primarily generated from two Swedish Government Official Reports concerning questions arising from introducing secret police surveillance. In these reports, there are many opinions from authorities whom have given their thoughts on introducing new ways of policing which are very interesting to analyze.

Via Paris till Irak : en alternativ väg för rekonstruktionen av det postkonfliktuella samhället?

AbstractThis study examines the conclusions made by Roland Paris in his case study of fourteen major post-war reconstruction efforts following the end of the Cold War, and applies them to the current reconstruction process in post-war Iraq. Paris found a common denominator of the fourteen cases ? a belief that a rapid liberalization process, turning war-torn states into liberal market democracies, would foster sustainable peace. Paris calls this belief ?Wilsonianism? after Woodrow Wilson, who was one of the first advocates of it.

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