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2294 Uppsatser om Negative earnings surprise - Sida 7 av 153

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In today's society, more and more people traveling with transports such as trains and buses. With this type of travel it often exists waiting at stations that in many cases perceives as negative. Previous research demonstrates that distraction can get people to experience the waiting as less negative. This paper aims to examine how waiting can be affected by distraction, and if it is possible to use a second type of waiting as a distraction. The authors have chosen to focus on travelers who are waiting.

Planering för brott eller trygghet? : en studie om brottsförebyggande åtgärder och samverkan i Markbacken

Den information som företag lämnar i sina finansiella rapporter ger dess intressenter en möjlighet att analysera företagets verksamhet. Det är då av stor vikt att informationen är tillförlitlig, vilket i sin tur är beroende av egenskaperna hos det som mäts.År 2004 kom nya normer för hur redovisning av pensioner skulle ske. En stor förändring var att företagen, istället för Finansinspektionen, skulle ta fram många av de antaganden som behövs vid beräkningen av de förmånsbestämda pensionsplanerna. Dessa antaganden kan ha en stor påverkan på företagens finanservilket innebär en risk att de används i earnings management-syfte.Syftet med denna uppsats är att undersöka huruvida ett företags finansiella situation påverkar dess val av aktuariella antaganden vid beräkningen av de förmånsbestämda pensionsplanerna.De kvantitativa data som undersökningen bygger på insamlades frånårsredovisningar från 75 koncerner av ett ursprungligt urval av 272. Det material som hämtades utgjordes av aktuariella antaganden samt andra finansiella variabler som rapporterades i årsredovisningarna för år 2004 och 2005.

Hållbarhetsredovisning : Med fokus på negativ information

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Opportunism vid nedskrivningsprövning av goodwill? : En kritisk studie av tidigare angivna förklaringar till avvikelser mellan en genom CAPM beräknad diskonteringsränta och den av företaget redovisade, vid nedskrivningsprövning av goodwill.

År 2005 implementerades IFRS 3 och IAS 36 i Sverige. I och med detta genomför företag nedskrivningsprövningar av goodwill. Dessa kan inbegripa nuvärdesberäkningar av framtida kassaflöden. Forskarna Carlin och Finch utförde år 2009 en studie på australiensiska börsnoterade företag för att undersöka om diskonteringsräntor, vilka används vid en nedskrivningsprövning, sätts opportunistiskt. Studien genomfördes genom att de visade på förekomsten av avvikelser mellan diskonteringsräntan som företagen redovisat och en av forskarna estimerad teoretisk diskonteringsränta beräknad genom the Capital Asset Pricing Model [CAPM].

Markägare i Stockholms län och deras inställning till biodiversitet och skydd av mark :

This report investigates what attitude private forest owners in the County of Stockholm, Sweden have towards biodiversity landconservation. Private landowners were asked to answer a questionnaire containing questions about there property and there attitude towards biodiversity. The results show that private landowners attitude towards biodiversity is affected by, amongst other things, the size of their property; a larger property have a more negative owner than a smaller property. A landowner that lives on his property has a more negative attitude towards biodiversity than a landowner that?s not living on his property.

Organisationsplan för Skanska Direkt Värmland

AbstractSkanska Sweden has decided to split the organization that earlier handled both large and small projects into two different subsidiaries. A consequence of this is that all construction service handling will from now on be enforced under the name Skanska Direkt AB. The management of Skanska sees this as an opportunity to develop the organization and in the long term achieve higher earnings.   The task which Skanska in connection with the reorganization wanted to be investigated was a proposal on how the organization of work with the insurance work in the future should look like.The organization that is handled is from production manager to professional workers and includes damage handling that has been obtained from insurance companies in the southern and northern parts of Värmland. The purpose with this work is to present a different kind of view to the problem with developing this branch of the company. The main target was to work out a proposal of an organizational plan for the damage handling in Skanska Direkt AB that is possible to apply, less sensitive for dismissals, results in higher earnings, obtains higher customer satisfaction and also a staff stab that develops their skills at their own.The report and work progressed as following:Opening theory study of strategies to obtain the objectives set.Restructuring of existing organization with theories as support.Interviews with the actors involved to verify feasibility of the developed organization plan  Organization chart, the result of work means that some workers at each location shall be responsible for a small group of workers and work independently. They shall manage the process of invoicing and calculate costs at the same time as they work out on the workplace.

IFRS 15 - Revenue From Contracts With Customers : En kvantitativ undersökning gällande den nya intäktsredovisningen

Målet med vår uppsats är att ur ett sociologiskt perspektiv undersöka den upplevda tryggheten i Halmstad utifrån unga kvinnors syn. Vi vill även undersöka diverse strategier som används för att hantera situationer som känns mindre trygga. Vi använde oss av kvalitativa intervjuer där åtta unga kvinnor i åldrarna 18-25 intervjuades. Det framgick att de unga kvinnorna upplever att Halmstad är en relativt trygg stad, men att det trots detta helst inte vistas i centrum kvällstider utan sällskap. De unga kvinnorna använde sig av olika strategier i hopp om att förebygga otrygghet.

Penumbra Suecica : Den negativa fo?reningsfriheten i Sverige mo?ter Margin of appreciation

This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .

Händelser som påverkat musiklärares undervisningssyn - Intervjuer med fyra fiollärare

Events that have effected music teachers? view on education - Interviews with four violin-teachers. The purpose of this research is to find out what forms the violin-teachers view on how education shall be operated. Through qualitative interviews, four violin-teachers from around Sweden have told about their growing up, higher musical education and what is current. The result shows that the higher musical education and their own teachers throughout the years are factors that have partially shaped their views.

  Människobehandlande organisationer :   - En studie i upplevelser av positiva och negativa kontakter ur ett klientperspektiv

This is a qualitative study that includes participants that are in connection with a non-civic organization in Sweden. The study aims to capture the participants? subjective experiences regarding human service organizations. The starting point is to catch both their positive and negative experiences, and then try to concretize what directed their perception in both ways. Is there any specific organization that is represented in positive and the negative column? Is it possible to explain the experience by looking at the organization and the organizational goals? Is it possible to see variables that might explain the perception?The study has a narrative focus that seeks the answers in the organisational context rather than in the stories themselves.

Baby Versatile Concept

Sometimes one get sucked in old thinking which results in that the development brakes down. This is exactly what has happened in the industry Baby Versatile Concept will enter. With innovative solutions on elementary problems and new developed functions the marked not yet seen will the product take land. Though the problem already from start had high potential it was no surprise that, by the realization of the ideas in mars, interested venture capital of four hundred thousand Swedish kronor. Already by the start of the project a concept patent was planned and will now be realized.

?I ain?t goin? in there!? : HIV-infekterade patienters upplevelse av vården

Background: HIV is a worldwide spread disease with many deaths. People with the disease have previously been met with attitudes, stigma and discrimination in various contexts. A caring relationship should be built on empathy, respect and communication, where the patient is not seen as their illness, but as a person. Today, there are laws that are there to protect the patient, however, there is a lack of knowledge about what is current. Health care workers knowledge in the 2000s has improved, but there is still a lack of knowledge.Aim: To illustrate how patients with HIV experience health care.Method: The literature review was conducted with twelve scientific articles of which two articles were quantitative and the other qualitative.Results: The results revealed three main themes; Different expressions of fear, Perceived negative attitudes and stigmatization, as well as The wish to be lovingly treated in health care.

Hantering av negativ eWOM på Twitter - Ett sätt att skapa kundrelationer

Consumers are facing a wide selection of brands trying to get their attention. An increasing amount of corporations are incorporating non-traditional media in their marketing strategies as an attempt to build relationships with their customers. However, along with the new opportunities to enhance consumer emotions about the brand, social media has brought along new risks for corporations to face. This paper investigates the consequences of different ways of handling such electronic word-of-mouth (eWOM) crisis on Twitter. Furthermore, we investigate potential differences depending on the credibility of the source that sent the message.

Vad påverkar och karaktäriserar positiva personer

People with positive affect seem to have great advantages in life. Goal achievement, the main cause of well-being for all organisms, seem to be a typical trait of these people. The purpose of this study was to examine (i) what influences positive affect, (ii) the relation between positive affect and goal achievement, and (iii) characteristics of individuals with positive and negative affect. Five individuals with self-rated positive affect and two with negative were interviewed. The responses were classified in fifteen themes.

Kan olika virussjukdomar blockera varandra? En studie baserad på övervakningsdata

Background: Infectious Diseases Institute points out that the potential of various viraldiseases possibly can block each other. It is said that the virus that causes common cold,Rhinovirus, may have saved many people from the flu. If this assumption proves true, itwould explain why some viral diseases in some countries have been slow to take off and pointto a new way to struggle influenza. Objective: The main purpose of this study, based onreported cases of RSV and influenza type A, type B and H1N1, investigate whether viraldiseases can block each other, i.e. difficult season of flu may delay and / or mitigate thespread of RSV in Sweden.

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