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904 Uppsatser om Internally generated intangible assets - Sida 31 av 61
Redovisning av pågående arbeten och principen om rättvisande bild : ett revisionsperspektiv
The purpose of this quantitative study has been to investigate teenager?s perception of obsessions and compulsive acts. Teenager?s perceptions and experiences as well as connections between the taboos surrounding the topic and the perception have been examined. The study has taken in to consider gender perspective, in regards to certain topics.
Kapitalstruktur i fastighetsbranschen : En studie av svenska noterade fastighetsbolag 2005-2010
Recent studies made by Margaritis and Psillaki,have shown that a lower debt ratio and higher efficiency are correlated in their studies performed oncompanies in New Zeeland. Other researchers have been able to show a connection between other industries than the one used in our studies,among these are Titman and Wessler. These studies have been done with a great selection of companies in different industries and time periods. However most of these researchers have used traditional ratios and variables.This study aims to find and analyze connections between returns and lower debt ratios in real estate companies listed on the Stockholm stock exchange. Instead of the traditional debt-equity ratio we will construct our own taking long term debts and property assets.
Nätverkande, Deltagande och Interaktion : en studie baserad på Turismbranschens brukande av Social Media
This study is based on an inductive approach where the collected empirical data has been categorized in themes on which we have based the discussion in this paper. Using a qualitative method, nine appropriately selected respondents were questioned with an unstructured interview guide. The transition to a society characterized by interaction has caused a greater part for bilateral communication between consumer and consumer but also between consumer and company. The increased usage and integration on Internet has resulted in so called social media channels. User generated material is published on these media channels which leads to discussions about companies, products and services.
DU#kulturskolan : En kvantitativ studie om hur elever ser på sitt engagemang då de musicerar och undervisas på kulturskolan.
The Sand Catcher The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.
Avsättningars värderelevans
Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.
Välbefinnande och sexualitet för kvinnor i en parrelation. : En fenomenologisk intervjustudie.
The aim of the study was to focus on well-being and sexuality for a woman in a couple?s relationship. Seven women were interviewed and the analysis was carried out with a phenomenological approach based on lifeworld theory. The respondents reported their lived experiences of well-being. The result is summarized in five constituents: the relationship?s common living-space, looking for companionship, the relationship as touching, the intimacy of the relationship and the importance of other people for the relationship.
Fysisk förbättring utan svettning
The last decades the increased computerisation at the places of work has led to new physical loads in the working life and new demands on the working environment. The widespread usage of computers in the working life has led to more sedentary work and less daily movement.The purpose of the thesis is to develop a new product to a concept that in a low intensive and healthy promotional way will activate the body. The product will make a combination of healthy promotion activity and work during office hours possible and primary aims to those with a sedentary office work, which leads to that the body don´t get to be activated in the extent needed.Information has been gathered from studies already made in this area, interviews plus a study and an experiment. From the gathered information concepts and functional solutions has been generated and evaluated to result in a product concept.The thesis has resulted in a concept that consists of a work place unit where the user walks on a treadmill and works at the same time.A general conclusion which can be drawn is that the majority of persons that tested to walk and simultaneously work with a computor on the treadmill found this way of working attractive. Many were positively surprised and said that they would use such an physically activating work place implement if it was available at their place of work..
Strategier och strategiuppföljning i kunskapsintensiva företag. En studie av svenska srkitektbyråer
Bakgrund och problem: I takt med de utvecklade ekonomiernas framskridande och enalltmer långtgående automatisering har mycket av ekonomins fokus flyttats från de renodladetillverkningsindustrierna till service- och tjänstenäringarna, i vilka det intellektuella kapitaletofta är en viktig hörnsten. Med denna förändring har kritiska röster höjts angående attteorierna kring strategiformulering och strategiuppföljning inte täcker in de villkor somkunskapsintensiva företag arbetar under.Syfte: Syftet med denna studie är att utreda hur svenska arkitektbyråers strategier återspeglardet i branschen stora beroendet av intellektuellt kapital samt att undersöka hur byråernaarbetar med ekonomistyrningsmässig strategiuppföljning. Studien syftar även till att klarläggahuruvida, och i sådana fall på vilket sätt, denna ekonomistyrningsmässiga uppföljning skullekunna utvecklas.Metod: En deskriptiv forskningsansats har använts för att tillgodose studiens forskningssyfte.Resultatet understöds av kvalitativ data av såväl primär som sekundär karaktär. Primärdatanhar i första hand inhämtats genom intervjuer med företrädare för svenska arkitektbyråermedan sekundärdatan till stor del härstammar från forskningsartiklar.Teori: Det teoretiska avsnittet grundar sig på teorier rörande strategiformulering, intellektuelltkapital, kunskapsspridning samt prestationsmått som ekonomistyrningsverktyg.Resultat: De undersökta arkitektbyråerna har inga genomarbetade strategidokument ellertydligt formulerade strategier. Istället arbetar de utifrån olika kärnvärden.
Motpolerna möts i resursfördelningssystemet : En jämförelse mellan tre olika skolor i Karlskoga
The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.
Redovisning i Ideella Föreningar
Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.
Väsentlig anknytning : Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status
In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.
Human Resources i en kontroversiell verksamhet : En studie som visar vikten av anpassning till omgivningen
Background and Problem: Human Resources are considered one of the most important assets when competing with other companies. There are a lot of studies made in general on the subject while studies considering a specific context are missing. To consider the context when adapting a HR-strategy is interesting as the structure of the organization and the environment affects both the organization and the individuals within it. To study how the controversial context affects an organization is particularly interesting as the context is subject for discussion in the society.Aim: The study's purpose is to investigate how Human Resources are handled in a controversial business and to identify success factors when adapting the strategy to the controversial context.Methodology: The study started out by collecting theories connected to the subject with Fombrun, Devanna & Tichys HR-cycle. Interview questions where made based on the theories and answered by three of the case company's employees, whom all are well familiar with the case company's HR-strategy.Conclusion: We have come to the conclusion that there are no remarkable differences when handling Human Resources in a controversial context then in earlier published theories.
LMSim, cacheminnessimulator för utbildningssyfte
Cache simulator is a tool to increase the understanding of a cache memory. Therefore cache memory simulation is included in the course Computer Engineering IS1200 at the Royal Institution of Technology. The purpose of this project is to develop a cache memory simulator for education. The existing MipsIt and Mips Simulator which is currently used in IS1200 has been the main source of inspiration. This resulted in the development of the cache memory simulator LMSim.
Kreditbedömning : -en studie om hur banker kontrollerar informationen från fastighetsbolagen
The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.
Formgivning av funktion : De potentiella skydden
Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.