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1501 Uppsatser om Keywords: Accruals - Sida 2 av 101

Demokrati, ett uppdrag för skolan : En implementeringssudie angående demokratiuppdraget i skolan

The current study sought to examine if post-produced semantic memory cues are a good aid for memory recall. It also focused on remembering units with a meaning, instead of just remembering lists of words. In the current study a factual text was used where the participants were tasked with recalling as much information as possible either with the aid of cues (keywords written by the participants themselfs), computer with Internet or no aids at all. The results showed that keywords are significantly better for memory recall. The results were discussed in regards to modern models describing semantic memory.

The Determinants and Impacts of Executive Stock Options

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

En utvärdering av två pearl growing-metoder i ISI Web of Science

The purpose of this thesis is to evaluate two pearl growing methods in ISI Web of Science. The methods tested are Find Related Records FRR, an automatic service that uses bibliographic coupling, and Author Keywords AK, where searches are performed using the two first keywords from this field. Both search methods were used on twenty initial documents and the first twenty hits were evaluated for relevance using a binary scale 0,1. The relevance criteria were based on specific information needs connected to every initial document. The measures used to evaluate the effectiveness of the search methods were Precision at DCV=10, P10, and Uninterpolated Average Precision AP.

Resultatmanipulering : En jämförelse mellan olika ägarstrukturer

Syftet med denna studie är att jämföra hur förekomsten av resultatmanipulering ser ut i företag med olika ägarstrukturer noterade på de svenska börslistorna under åren 2005-2008. Vi har valt att definiera tre grupper av företag: familjeägda företag, företag ägda av investmentbolag och övriga företag. För att identifiera skillnader i resultatmanipulering väljer vi att jämföra medelvärden på godtyckliga periodiseringar hos de olika företagsgrupperna genom ett oberoende t-test, sedan utförs regressioner för att försöka förklara potentiella skillnader. Studiens resultat visar i likhet med tidigare forskning att förekomsten av resultatmanipulering är lägre i familjeföretag i jämförelse med övriga företag. Vårt resultat tyder även på att det inte existerar någon signifikant skillnad mellan företag ägda av investmentbolag och övriga företag vad gäller förekomsten av resultatmanipulering..

Återkallning av Meningsbärande Enheter med Hjälp av Stödord och Internet : Ett kvasiexperiment för att undersöka återkallning av semantiskt meningsbärande enheter med externa hjälpmedel

The current study sought to examine if post-produced semantic memory cues are a good aid for memory recall. It also focused on remembering units with a meaning, instead of just remembering lists of words. In the current study a factual text was used where the participants were tasked with recalling as much information as possible either with the aid of cues (keywords written by the participants themselfs), computer with Internet or no aids at all. The results showed that keywords are significantly better for memory recall. The results were discussed in regards to modern models describing semantic memory.

Leder hög bonus till sämre redovisningskvalitet

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

EARNINGS MANAGEMENT : En studie om förekomsten av resultatmanipulering i svenska börsföretag före och efter införandet av IFRS/IAS

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

Ett verktyg för konstruktion av ontologier från text

With the growth of information stored over Internet, especially in the biological field, and with discoveries being made daily in this domain, scientists are faced with an overwhelming amount of articles. Reading all published articles is a tedious and time-consuming process. Therefore a way to summarise the information in the articles is needed. A solution is the derivation of an ontology representing the knowledge enclosed in the set of articles and allowing to browse through them. In this thesis we present the tool Ontolo, which allows to build an initial ontology of a domain by inserting a set of articles related to that domain in the system.

Ett nytt stadsbibliotek i Stockholm: En diskursanalys bakom visionen för ett nytt folkbibliotek

The purpose of this Master?s thesis is to examine and analyze the discourse concerning a new public library in Stockholm. The paper further discusses how this discourse corresponds with what is written about public libraries in a number of national and international documents. To do this I have utilized the discourse theory of Laclau and Mouffe. By using some of their instruments I have established the discourse around a number of keywords.

Implementeringsprocessen av etiska riktlinjer : En kvalitativ studie av den svenska försäkringsbranschen

Level:This is a final thesis for a bachelor degree in Business Administration. The thesis is orientedin the field of marketing and written at the University of Gavle.Authors:Caroline Gustafsson & Caroline Tell LjungbergDate:May 2014Tutors:Lars-Johan Åge, Jonas Molin & Jens Eklinder-FrickTitle:The implementation process of ethical guidelines ? A qualitative study of the Swedishinsurance industryPurpose:The aim of this study is to create an understanding of different approaches to design andimplement organizational guidelines / codes to help the employees to behave ethically and deal withethical dilemmas.Method:By starting from the study's aim, it was appropriate to use a qualitative approach toconducting the survey. The study's empirical study consisted of semi-structured interviews. Weinterviewed ten companies in the Swedish insurance industry.

Stämmer verkligen resultatet? Earnings management och bolagsstyrning i svenska börsföretag

Syfte:Att på den svenska marknaden undersöka effekten av resultatmanipulering, efter införandet av Svensk kod för bolagsstyrning. Metod:Kvantitativ datainsamling använd's för att utföra regressioner del's för beräkning av EM, del's för identifiering av signifikanta förklaringsvariabler. Informationen hämta's bland annat från årsredovisningar, SIS Ägarservice och Datastream. Studien har en deduktiv ansat's. Teoretiska perspektiv:Ett antal bolagsstyrningsteorier har behandlat's rörande agentprincipalförhållanden, institutionellt ägande samt separation av ägande och kontroll.

Nei til EU : Är det rationellt för Norge att stå utanför EU?

The purpose of this study is to illustrate why Norway is not a member of the EU from a rational choice perspective. In order to fulfil this purpose, two questions will constitute the framework of the study. These are:1. What are the arguments of the EU-opposers in the Norwegian EU-debate?2.

-Jag älskar att vara kvinna! Eller, vad är det för kvinnligt med Kvinnobiblioteket?

"What's feminine about the Women's library?" This library, Kvinnobiblioteket, is abranchoffice at Björkskatan in the city of Luleå, and the introducing question is thestartingpoint of this essay. To find some possible answers is its object.One way of describing what's feminine about Kvinnobiblioteket is through presenting itsobjective, ambitions and methods of working. That is done mostly in a chapter headlined"Kvinnobiblioteket", and shows how the women's perspective concerns for exarnplepurchase of books and magazines, displaying of books, the opening hours, design etc.Although the focus in the survey is not in the former kind of description, but in the interviewsbeing made during a two week long period of time with ten women at Kvinnobiblioteket(both library user and personnel) at spring 1995. The results of the interviewsthen have been compared with theories from psychological-, feminist-, literature- andlibrary and information sciences, as we11 as to former surveys and essays.The material together leads to some keywords that seem to be important when trying tofind out what's female about the women's library.

Bildämnets betydelse för elevers kognitiva utveckling En litteraturstudie av aktuell forskning kring estetiska ämnen

Purpose: The purpose of this paper is to create an understanding of how customer engagement, communication / interaction and customer insight are driving forces behind the use of Social CRM from a leadership perspective.Method: The purpose of the study, we believed it was appropriate to use a qualitative approach to conduct the study. The empirical data were collected through semi-structured interviews. The sample consisted of 10 companies located in the Gävle area who are active on social media. The interviews were coded to obtain keywords and patterns. These patterns and keywords are then analyzed to arrive at the study's results.Results and contributions: Our results suggest that all the identified benefits, customer engagement, customer insight and communication are driving forces to make use of social CRM.

Specialpedagogens vardag : vision och verklighet

In this essay I follow the traditions of the continental didactics and use phenomenology and hermeneutics to examine how I, as a Special Educational Needs teacher, can develop my skills in making teachers adopt a more inclusive approach. The teachers and I have often got different agendas; I seek to change the teaching in order to fit the students, whereas the teachers wish for me to help the students manage the prevailing teaching practice. Traditionally this has been a task for the remedial teachers. In Sweden there is a difference, however a lack of clarity formally as well as practically, in the definition of these two professions, which indeed makes my assignment ever so challenging. One of the tools I have often applied is to plan and teach together with the teachers, to function as a role model.

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