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786 Uppsatser om Multiple valuation - Sida 18 av 53

An assessment of public procurement of timber buildings : a multi-level perspective of change dynamics within the Swedish construction sector

The construction and use of buildings in the EU accounts for half of the EU?s extracted materials and energy consumptions, and a third of greenhouse gas emissions. In the past decade, the construction sector has responded to such concerns by focusing on post production energy efficiency. However, new findings indicate that upstream construction processes influence emissions significantly ? necessitating a shift in focus to include material choices and building processes.

Värmepumpars inverkan på elkvaliten

Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..

Utveckling av reglersystem till quadrokopter

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.

Konkursprognostisering : En empirisk studie av småföretag i Sverige

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

Redovisningskonservatism -En studie om redovisningens försiktighet i Sverige

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

Internationalisering av redovisningsregler för svenska börsnoterade företag : effekterna på redovisningen av varumärken efter införandet av IAS 38

SyfteSyftet med denna uppsats är att analysera vilka effekter införandet av internationellt gällande redovisningsregler har på den svenska redovisningen. Detta ska belysas genom studerandet av hur IAS 38 har påverkat redovisningen av varumärken.MetodStudiens kommer att bedrivas med en kvalitativ ansats där datainsamlingen kommer att ske genom intervjuer och skriftliga källor.SlutsatserStudien visar att implementeringen av IAS 38 ej görs på ett enhetligt sätt och att inte samma metoder för att värdera varumärken används av företagen vilket skapar problem med jämförbarheten mellan olika företag. Vidare visar studien att varumärken är en av de vanligaste tillgångarna som identifieras vid förvärv och att företagen oftast överväger en särskiljning av varumärket från goodwill vilket visar att implementeringen av IAS 38 är på god väg. Slutsatser som dras av studien är att det kommer att krävas tid och även en specialisering inom revisionsbranschen för att implementeringen av internationaliseringen ska få full effekt, vilket är att skapa enhetlighet, jämförbarhet och ett rättvisare värde på företaget på en internationell nivå..

Vad styr den etiska fondefterfrågan? : Om vilka faktorer som som påvekar den etiska fondförmögenheten.

This paper examines what affects the demand for five Swedish ethical funds between the years 1997-2007. The purpose of this study is to examine if there is a relation between fund value and other values than just financial. This study examines if the number of conflicts in the world and the media?s coverage of the climate change debate could have an impact on the demand for ethical fund. A multiple linear regression shows that we don?t have a significant result from the examined variables except for household wealth.

Utveckling och design av WiGID

The Center for Genomics and Bioinformatics (CGB) is an academic department at Karolinska Institute. Generally stated, the CGB department is committed to the generation and management of genetic information by approaches aiming at elucidating the connection between genes, protein and function.WiGID is a genome information database that is available through WAP (Wireless Application Protocol).Our version of WiGID is based on WML, PHP and PostgreSQL as a database server.One of the changes on the old WiGID application was the creation of a relational database with seven tables and one view, instead of the file that represented the database on the old version. We also changed the script language from python to PHP.The search engine ability has been extended with three new search alternatives for a user to choose from. Each choice leads to other, sometimes multiple choices.A GUI has been created for the administrator, to be able to insert information into the database.The structure of the search engine is primarily for narrowing down the search result on the phone display, thereby making the search efficient..

Private Equity - Investeringskriterier och värdeskapande

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

Har Sverige implementerat Regeringens handlingsplan för resolution 1325? : En undersökning om Sveriges bidrag till kvinnorna i Mazar-e Sharif

The purpose of this essay is to examine whether Sweden work according to the Swedish governments action plan on UNSCR1325 and whether Sweden implements this action plan according to an implementation theory.Initially you will find an explanation of the used method, definitions and the theory used for the study. The second part contains the research where the studied material is analyzed.The study itself is based on reports, literature and material from web pages.The result of the study shows thatSwedenworks according to the government?s action plan on UNSCR 1325.Swedendoes this trough good contact with women, multiple ways of interaction such as MOT, all female MOT: s and Gender Field Advisers who follows patrols.My conclusion shows that Sweden implements the Swedish action plan on UNSCR 1325 according to the implementation theory..

En fallstudie om kompetensförsörjning : Hur ser kompetensförsörjningen ut på fallföretaget och på vilket sätt skulle ett webbaserat verktyg avsett för detta gagna företaget?

This essay contains material of how the competence maintenance works on a chosen company and how a web based tool developed for its use can help companies with competence insur-ance. As competence maintenance is a major factor to have a long term profit it´s necessary to be aware of the company?s future needs in the competence sector. This essay describes the company?s competence maintenance occupation needs taken from internal documents; it also identifies the need for competence maintenance and presents multiple areas of possible im-provements.

Blod, svett & tårar : En studie av vad som skapar varumärkestillknytning till träningscenter

We have examined how the dependence, identity and social bonds affect customer loyalty and attachment to a training centre. The method used is a survey on SATS Karlstad city where 128 respondents were asked, out of which 118 surveys were used in the final analysis. The data was analyzed using ANCOVA and multiple regressions.The result showed significant relationships on attachment between identity and dependence. Social bonds had no significant effect on the attachment a member have towards training centre. Customer loyalty was measured by how long the individual has been a member and his or her training frequency.

Abnorm avkastning för konkurrenter till budmottagande företag - En empirisk studie av företag listade på Nasdaq OMX Nordic

This paper aims to investigate abnormal returns for rivals to bidder targets in connection with the announcement of the bid. The study is based on 38 bids placed between September 2006 - January 2011 and 137 rival firms listed on Nasdaq OMX Nordic. We measure cumulative abnormal returns, CAR, for rival firms through an event study. We find that rival firms earn significant positive CAR in connection with the announcement of the bid. This is in line with the two-sided signaling effect presented by Akhigbe et al.

Miljöutredning vid FORIA AB : En nulägesanalys av miljöaspekter från transporter

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

Bolagisering : - På vinst och förlust

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

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