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2971 Uppsatser om Long-lived intangible assets - Sida 7 av 199
Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar
The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.
Personer med Multipel Skleros upplevelser av att leva med sjukdomen, samt deras upplevelser av stöd och bemötande från vårdgivare : En intervjustudie
The aim of the study was to describe what it's like to live with Multiple Sclerosis (MS) and experiences of social support and being received and met by health personnel. The method was a qualitative interview study of descriptive design and was analyzed using qualitative content analysis. Three women and two men (26-75 years) with MS from two municipalitiesin central Sweden participated in the study. The main results showed that the participants felt the disease limited everyday life. The majority described feelings of injustice being affectedby the illness, but they now have a new perspective on life.
Möjlighet till lika möjligheter : En kvalitativ studie om resursskillnader bland barn på förskolan
Child poverty in Sweden as a social phenomenon has been highlighted in various debates and in poverty research during the recent years. Children's economic vulnerability has gotten more place in research. An interest to highlight child poverty awakened and this study highlights child poverty through a resource perspective among children in preschools. This study aims to examine how preschool teachers perceive the child's assets to various resources as well as how preschool teachers perceive the impact of the preschool where they work on children's access to these resources. The study is qualitative and has used interviews as a tool.
Humankapitalets roll vid företagsvärdering
This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.
Identifiering av immateriella tillgångar : En explorativ studie om förvärvsredovisning enligt IFRS 3
Bakgrund: När IFRS-regelverket blev tvingande för svenska börsföretag år 2005 fanns förhoppningar om att immateriella tillgångar och goodwill, som uppstod vid förvärv, skulle redovisas på ett mer transparent och jämförbart vis än tidigare. De studier som gjorts på området har dock visat att dessa förhoppningar inte har besannats fullt ut. Syfte: Syftet med studien är att jämföra hur börsföretag identifierar och redovisar förvärvade immateriella tillgångar med de uppfattningar som finns hos företagens nyckelpersoner, angående samma tillgångar. Vidare syftar studien till att ge svar på varför eventuella skillnader, mellan sättet att redovisa och nyckelpersoners uppfattningar om immateriella tillgångar, förekommer. Metod: Studien har klassificerats som explorativ då den syftar till att undersöka ett relativt outforskat område.
Socialtjänstens utmaningar i mötet med minoritetsgrupper : ? En kvalitativ studie om muslimska kvinnors upplevelser och erfarenheter av bemötandet inom socialtjänsten.
The purpose of this study is to investigate the lived experiences and treatment of Muslim women in their encounters with the social services. The primal themes for this study was: How does Muslim women experience the treatment of their case in the social services in a situation of need? How can the encounter and experience with the social services affect the clients trust in the social services? What is the ideal treatment of women with a Muslim identity by the social services?The aim of this study was to investigate and capture the respondents lived perceptions and experiences with the social services, and thus the qualitative interview methodology was implemented to answer the research questions and hypotheses. Seven interviews with Muslim women were conducted in various districts of Stockholm, a city in northern Sweden. Five of the respondents were of ethnic Swedish origin and two were of other ethic origin.The results show that the majority of the respondents experienced a negative response at least once when in contact with the social services.
Resursrelaterad informationshantering i uthyrningsverksamheter : En studie av verksamhetsstödjande IT-system och identifikationsteknologier
The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.
Känslan av att aldrig passa in : En kvalitativ studie om unga finska romers erfarenheter av att tillhöra en minoritetsgrupp
Romanies have long lived outside the fabric of society and have long been exposed to discrimination in Sweden as well as the rest of Europe. The purpose of this study is to elucidate the experiences of young Finnish romanies in their everyday lives as well as their perceptions of living as a minority group in Stockholm today. Previous scientific researchers have often concentrated their studies on the romanies as a group, so we, the authors have chosen to concentrate our research on the individual?s own experiences. We, the authors have chosen to use a qualitative approach, to give us the opportunity through using open ended interview techniques to comprehend and interpret the individuals own accounts.
Marknadsundersökning för SCA Skog AB avseende utbor i Mälardalen :
The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992,
22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.
Miljö eller avkastning? : en investeringsjämförelse mellan gammal och ny energi
The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society. It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market? In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .
Websockets och Long Polling : För nätverkskommunikation i situationer med hög trafik och realtidskrav
Då webben nu består av dynamiska hemsidor och kraftfulla applikation blir ävenkraven på kommunikationshastigheter större. Detta arbe har tittat på den äldre ochpoppulära tekniken Long Polling och ställt den i förhållande till HTML5s nyawebsocket API. Igenom att bygga ett multiplayer spel för webbläsaren utan någrapluggins ställdes teknikerna mot varandra för att se vilken som presterade bäst ochvisade sig mest effektiv för användning i den typen av applikation. WebSockets visadesig klara av alla tester med marginal mot de värden relaterad forskning visat på ärminimum kraven för att kunna realisera realtidsapplikationer. Long Polling föll kortoch visade sig vara svagare på alla punkter i förhållande till WebSockets..
Övergången från natur till kultur
Göbekli Tepe is an 11000 year old religious center where Totem has been exercised. It was raised by megalithic hunters and collectors that still during the construction lived in small-scaled mobile groups in order to find food and therefore should not have had time to raised costly stone monuments. The religious center consists of four enclosures with two T-pillars decorated with pictures of different animals and birds. Any dwellings have not been found. The place has been constructed by a well-organized elitist organization that has been capable of raising constructions in order to exercise their religion in a way we did not thought was possible such a long time ago. Analysis and findings from the near east existing from this time shows however that social changes happen in the communities around the region. Can archeological finding from the excavations on the religious center give any answer or clue regarding how man came to develop from hunter and collector to farmer? Do the findings reveal that the religion has changed Mans way to think and organize so that she was prepared to introduce the agriculture that occurs? The aim of thesis is to clarify whether Göbekli Tepe has played any role in the complex origin of agriculture..
Mervärdeskapande i traditionell livsmedelshandel : En fallstudie inom den svenska dagligvaruhandeln
Background: It has been shown that companies that lived under protected conditions for a long time have had difficulties to adapt to major changes. With that in mind an even more extensive low-cost competition in the Swedish grocery market will make a threat for the traditional grocery stores' long-term survival. The question then becomes, which strategies will be successful and lead to higher customer loyalty.Problem: Are the traditional grocery stores using strategies that can compete in addition to pricing and will those strategies lead to long-term survival?Objective: Is to analyse and evaluate two traditional grocery stores' strategies and to examine whether these are consistent with customer demand.Approach: First we have created a more fundamental understanding of the situation in the Swedish grocery market. Then we have implemented two interviews in each grocery store.
Drömmen om att segra över marknaden : En jämförelsestudie mellan aktierekommendationer och insidertransaktioner som portföljstrategi
The purpose of this paper is to compare two different portfolio strategies consisting of insider transactions and stock recommendations and examine whether they posses any information advantage. The portfolios are balanced once every three-, six- and twelve- months in the period of 2007-2009. Our results show a pattern for these investment strategies. The portfolio consisting of insider transactions generates a positive return in equity in a negative market environment and the opposite reaction in a positive environment. The result for the portfolio consisting of stock recommendations show a positive return of equity in positive environment and the opposite effect in negative environment. The pattern that has been observed can be classified as an anomaly.
Antikroppsstatus mot kattpest hos lejonen i Kolmårdens Djurpark :
The lions at Kolmårdens zoo are vaccinated against Feline Panleukopenivirus
(FPV). In 1994 there was an outbreak among the lions at the zoo of FPV disease.
A retrospective study has been made to measure the antibodytiters in vaccinated
lions and lions that lived during the outbreak. An ImmunoPeroxidase Monolayer
Assay (IPMA) was used to analyze the titers in the sera from the lions.
Lions were divided into five groups. Group 1, 2 and 3 contained lions vaccinated
one, two and three times respectively (a total of 40 animals). The lions of Group 4
were born in 2004 (six lioncubs) and were vaccinated according to different
regimes and the changes in antibodytiters were followed as respose to vaccination
during the spring 2005.