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2294 Uppsatser om Negative earnings surprise - Sida 8 av 153

Krigföringens principer i Försvarsmaktens reglementen och doktriner för armén 1915-2010

Idag är krigföringens principer en vedertagen del av svensk doktrin. Så har det inte alltid varit. För ungefär ett sekel sedan tvistade militära tänkare i väst om det överhuvudtaget fanns något som kunde kallas för krigföringens principer. Det finns än idag de som hävdar att det inte finns några principer, eller att krigföring är en konst och inte en vetenskap. I Försvarsmaktens doktriner är dessa principer dock en väsentlig komponent.

Att tänka om angående personligt riktad reklam i en kluttrig miljö

Previous research does not show a clear picture of the perception of personalized advertising as studies give different results - there are both positive and negative aspects. The purpose of this study is to improve the knowledge and understanding of the impact of personalized advertising in the new Internet era. The aim is to answer whether personalized advertising has more positive than negative effects on Facebook or if marketers today should rethink regarding this issue. An experiment with three advertisements was defined where one ad was with no personal targeted content and the other two included personally targeted content. These ads were analysed with the theories word of mouth, information overload and psychological ownership to see if interesting results could be found regarding ad attitude, click intention and purchase intention as well as to investigate if the attitude to Facebook could have an impact on the results.

Färgkonnotationer i spel : Hur val av färg påverkar hur vi upplever en spelkaraktär

The purpose of this bachelor thesis is to identify the relationship between color and semiotics and how a person?s opinon, regarding a game character?s different characteristics, can be affected by the use of various colors. Prior to this study people were asked, through an online survey, to write down words that they associated with different colors. The colors were then divided into four different groups depending on whether they had been associated with positive-strong words, positive-weak words, negative-strong words or negative-weak words. In order to further shed light on the effect of colors, the four palettes, consisting of the colors associated with the different words, were then used separately to give color to two characters: a man and a woman.

Spoiler alert : En analys av kvinnliga karakta?rer i tv-serien Homeland ur ett nationsperspektiv

This essay is a comparison according to the ideological thoughts about womens position in the society of Mao Zedong och Josef Stalin. The material I have analysed is writings by Mao and Stalin, in a wide range from leaflets to orders to the armies of the states of China and the Soviet Union. The method I have used is an ideological analysis where the attitude towards women is the target for my survey. The attitude towards women generally was not unified in the world during the time for Mao and Stalin. In many countries the women was intended to take care of the children and the home, not be active in working and fighting.

Aktieåterköp och undervärdering: : En empirisk studie av signalling-teorin

This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

Sjuksköterskors upplevelse av att arbeta på en akutsjukvårdsavdelning

Background: Previous research demonstrates that negative stress in the current situation is common among nurses working in emergency care. The stress is demonstrated to be associated with poorer provided care for patients and impaired health of nurses. Aim: The purpose of the study was to highlight nurses' perception of stress and their work for a good nursing care on an emergency care department. Method: An empirical design with qualitative approach has been used. Five semi-structured interviews were conducted with nurses and forms the basis of the results of the study.

?Lika lön för lika arbete? : En jämförelse av kvinnosynen i texter av Mao Zedong och Josef Stalin

This essay is a comparison according to the ideological thoughts about womens position in the society of Mao Zedong och Josef Stalin. The material I have analysed is writings by Mao and Stalin, in a wide range from leaflets to orders to the armies of the states of China and the Soviet Union. The method I have used is an ideological analysis where the attitude towards women is the target for my survey. The attitude towards women generally was not unified in the world during the time for Mao and Stalin. In many countries the women was intended to take care of the children and the home, not be active in working and fighting.

Vindkraftetablering och uranborrning i Dalfors-Dalarna; Acceptans bland närboende

The dependency of fossil fuels has to decrease in order to reduce emissions of green house gases. Wind turbines generate electricity with low environmental impact, but the local opinion in Sweden is sometimes an obstacle to new developments. The acceptance of nuclear power increases at the same time. Mining uranium is once again on the agenda and prospectors are currently drilling for uranium. This cross-sectional study deals with acceptance of wind farms and uranium drilling.

Attributionsstil och priming-effekt: En experimentell studie om välmående

The aim of this study was to examine differences between happy and unhappy people, with respect to individuals interpretations, their attributonal style and in what way the priming effect is related to their attributional style and well-being. The participants were 74 senior high school and 21 undergraduate college students. Participants were asked to read a short story, some words were in bold type, and thereafter for their subjective perception of the words in bold type loading and memory of them in a recognition list. Attributional style was operationalized with an own constructed instrument. The results show that happy individuals interpreted more words as positive than negative in comparission with unhappy individuals.

Dold marknadsförings effektivitet i sociala media

In this paper the authors examine three questions: 1) Is stealth marketing messages posing as status updates on Facebook a more effective way of advertising than traditional web banners? 2) What impact has learning about stealth marketing practices in social media on consumer attitude and post purchase behaviour? And finally 3) Will different generations respond differently to these questions?Our findings show that stealth marketing in social media is not more effective than traditional web banners. Furthermore, the result indicates that when consumers find out about stealth marketing practices it will have a negative impact on future purchase intensions and brand image. Most consumers will also have strong feelings of being deceived, which could instigate harmful post purchase behaviour such as negative word-of-mouth and possibly, based on some earlier cases, boycotts.The result of our research shows that the brand perceptions and future purchase intentions of Generation Y, persons between 18 and 30 years of age, are affected in a less negative way than the brand perceptions and future purchase intentions of older generations when finding out about stealth marketing practices in social media. However Generation Y:s reaction is still negative and they do consider traditional web banners to be more credible than status updates on Facebook.

?En metod är precis så bra eller så dålig som dess utövare : Hur fiolelever uppfattar sin undervisning

The purpose of this essay was to find out how violin students apprehend their tuition and if it is possible to achieve good results without negative comparison or competition.The examination is based on eight in-depth interviews with violin students between 8 and19 years of age. All of the students had a strong will to develop and to feel satisfied with their achievements. Almost all of them agree that some degree of comparison and competition between violin students does exist. Although some of the students had seen negative sides of such competition, they agree on comparison as a good thing as long as it´s positive..

Längden på revisionsuppdraget och revisionskvaliteten : Finns det något samband?

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Välbefinnande och Kognitiv Prestation : En experimentell studie om positiv sinnesstämning främjar kreativitet och flexibelt tänkande

The purpose of the study was to investigate, through an experiment, if positive mood promotes creativity and flexible thinking. Participants were a total of 93 college students. The main hypothesis was that subjects induced with positive mood would perform better than subjects induced with negative mood, at a test reflecting creativity. To further explore the implications of priming (subliminal manipulated moods), a neutral control group was included. The cognitive test used in the study was Duncker´s The Candle Problem, a test which aims to get the subjects to apply flexible and creative thinking.

Svenska börsbolags redovisning av pensionsskulder enligt IAS 19 : Finanskrisens påverkan pådiskonteringsräntan

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

Kunskap i biologi hos invandrarelever : En undersökning på en grundskola i Västra Götaland

The main purpose of this study was to examine the knowledge in biology by immigrant pupils. My investigation is based on the pupil and I have focused on positive and negative factors that affect their performance in biology.The study is based on marks in year 2006/2007, a survey and interviews made with four immigrant pupils at a compulsory school in Västra Götaland.The study indicates that the result in biology of immigrant pupils is lower compared to Swedish.Difficulties in language, the commitments by their parents and their surroundings are the main factors that affect their results negative..

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