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1438 Uppsatser om Investment appraisal techniques - Sida 14 av 96

Analyzing the future of technology and society. Scania and the case of the Russian fuel market.

Issue of study: The development of technology and society is closely linked. Mutual dependency and complex interrelationships make straightforward analysis of issues regarding the future of technology and society hard to perform. Therefore, the study addresses the question of how organizations should describe and analyze the interactions of technology and society in order to gain a better understanding of what the future may bring. Purpose: ? To develop a method for analysis of the future course of issues regarding technology and society in interaction.? To apply and test the developed method through a case study, where it is used to analyze the future of the Russian fuel market.

Investeringsalternativ för gårdsbaserad bioanläggning vid SLU

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

Har marknadsvärdering enligt IFRS ökat fastighetsbolagens finansiella risk?

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Informationsdelgivningsreglerna i MiFID II : Uppnår informationsdelgivningsreglerna behovet om ökat inesterarskydd?

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

VÄRDERING OCH REDOVISNING AV FÖRVALTNINGSFASTIGHETER I KONJUNKTURNEDGÅNG

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Scenografi, min käre Watson! : En studie i scenografiska teknikers påverkan på spelare

This study explores Environmental Storytelling techniques and whether these can beused in combination with each other to lead a player through a game scene in aspecific pattern, affect the player?s narrative and exploratory view and explorewhether Self-paced Exploration can be combined with these techniques.It is a qualitative study conducted by six gaming sessions with accompanyinginterviews in which six people get to play one of three versions of the same gamescene. The only differences between the scenes are the different guidance techniquesused. The informants' movement patterns are identified and interviews recorded byaudio, as well as screen recording. The results shows that Environmental Storytellingtechniques can very well be used to control the player's exploration patterns, bothnarratively and navigation purposes and Self-paced Exploration can be utilized to agreater efficiency in combination with these..

Investeringar i småskalig vattenkraft vid befintliga dammar : - En studie av teknik-, ekonomi- och miljöfrågor

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

Att läsa är inte någon oskyldig aktivitet. Om synen på litterära tekniker, läsare och läsning hos tre samtida svenska poeter.

This Master?s thesis explores three contemporary Swedish poets? ? Lars Mikael Raattamaa, Anna Hallberg and Johan Jönson ? understanding of their work as a political activity. By using Jonathan Culler?s theory on literary competence and literary conventions as a theoretical tool for an idea analysis, the three poets' arguments for or against certain literary techniques, and their ideas about readers and reading, are explored and discussed. In what ways are established literary methods questioned by the three poets? In what ways are established theories on readers and reading questioned? In what way can their poetic work be regarded as political? As a background, the debate about poetry in Swedish newspapers and literary magazines is presented, as well as the common focus on readers and reading in social sciences and in humanities and arts.

Utveckling av beslutsstöd för kreditvärdighet

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

SCA Skogs arbetsmetoder för att fastställa nyttan av en väginvestering

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

Biogasinvesteringar i Linköping : samhällsekonomiskt lönsamt eller inte?

Since some years Linköping has invested in biogas production, mainly from offal's, residuals from food industry and manure. The municipality goes for biogas in the local traffic and in all transportation. It is also possible for private car owners to run their cars on biogas. The purpose of this essay is to perform a cost-benefit analysis and examine if the project has been beneficial from a social point of view. The effects have been identified, measured and monetarily valued. The essay is limited to include the year of 2006 only.

Finansiärer ur ett hållbarhetsperspektiv : En aktörsstudie av Europeiska Investeringsbanken, Nordiska Investeringsbanken och Svensk Exportkredit

 Today a major part of the energy produced steams from fossil fuels, finite resources, and a change towards an energy sector based on renewable energy is necessary. Sweden is one of the leading countries with regards to investments in renewable energy but most other countries have a long way to go. This makes it interesting in developing renewable energy projects in new markets in countries like Poland where still a lot of fossil fuel is used. Large infrastructure development projects are very costly and therefore external investors needs to be involved. The investors play an important role in changing the usage of fossil fuels towards renewable energy sources.

Används ekonomiska planeringshjälpmedel i lantbruksföretag : beslutsunderlag med hjälp av kalkylmetoder

In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers. This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment. The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.

Klientbemötande i socialt arbete : Metoder, tekniker och reflektioner kring makt som syns i de sju nyexaminerade socionomernas utsagor om klientarbete under den teoretiska och verksamhetsförlagda utbildningen

The aim of this study is to increase knowledge about how a group of newly graduated social workers reflect on the practical daily work and their positions working with clients who are in need of social and/or economic resources. More precisely the purpose is to find out how these seven newly graduated social workers viewed working with clients during theoretical and practical studies. The aim is to analyze which techniques and methods could be seen in these narratives. Furthermore the aim was to find out if and how these seven social workers reflected on the power relation between social worker and client.The material of this study consists of seven semi-structured interviews. Throughout gathering the data and analyzing it, the qualitative method in form of narrative approach was used.

Kostnadsnyttoanalys över införandet av passiv RFID inom Försvarsmaktens beklädnadsförsörjning

The Armed Forces is looking to improve control of where articles are and the monitoring of their condition within its clothing supply. That is why Försvarets Materielverk is working on a motion to tag the Armed Forces clothing with passive RFID-tags. A cost/benefit analysis has been made in this report in order to find out whether the investment is economical justifiable and what costs and benefits arose. The analysis tool that was used is based on the PENG-model. The analysis had three scenarios with the difference that each scenario included various amounts of clothing to tag.  There has also been made an analysis where only the benefits regarding decreasing amount of lost clothes and simplified inventory were included.The result of the first analysis was that none of the scenarios was profitable during the first year.

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