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255 Uppsatser om Non-tangible asset - Sida 14 av 17

Tvåspråkighetsutveckling: Albansk-/svensktalande ungdomar berättar om sin utveckling av tvåspråkighet utanför skolan

We consider the meaning of leisure time for the human linguistic and cultural development of great meaning, in particular association with bilingual. We are both bilingual and have had the privilege to use and develop our knowledge likewise our experience during our education.The purpose with our school essay is to investigate what the youth tell us about their bilingual development outside School time. Our target group is Albanian-/Swedish speakers from upper secondary youth. Based on our own experience we know that upper secondary School contributes to an increasing awareness about themself and their own language and identity.In our empirical study, have we used qualitative strategy and build our interview guide on the basis of the semi structural method. Furthermore we have carried out two different group interviews which consisted each between 6-7 interviewees.

Respondentgruppers inställning till IASBs förslag om förbud mot återföring av tidigare nedskriven goodwill

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Köper studenten köprekommendationen? : En studie om aktierekommendationer

Bakgrund: Aktierekommendationer är vanligt förekommande i finansiell media samtidigt som teorier säger att man inte systematiskt kan över- eller undervärdera en aktie. Trots detta visar studier att finansmarknaden influeras av aktierekommendationer då handeln ökar efter en annonsering, vilket innebär att de finansiella kunskaperna en student har lärt sig under sin utbildning inte påverkar lika starkt när den sedan väljer att följa en aktierekommendation.Syfte: Syftet med denna studie är att undersöka vilka faktorer som påverkar ekonomistudenters uppfattning av aktierekommendationer och hur stor påverkan valet av utbildningslinje har för hur studenten bedömer aktierekommendationer.Referensram: Referensramen kommer ge en förförståelse samt behandla de teorier som är väsentliga för att utreda studien. Referensramen innefattar prisbildning, EMH, behavioural finance, risk, kulturella influenser, utbildningens influenser och skolornas bakgrund.Metod: För att bäst kunna besvara och undersöka syftet genomförs studien som en förklarande surveyundersökning med en kvantitativ ansats. Undersökningen utförs genom en elektronisk enkät som skickas ut till studenter.Empiri: Det empiriska materialet består av enkätsvar från studenter från fyra olika ekonomiska utbildningslinjer som bearbetats med stistiska metoder.Slutsats: Valet av utbildningslinje påverkar studentens uppfattning om aktierekommendationer. De faktorer som påverkar är tron på den effektiva marknadshypotesen, studentens finansiella intresse, kön, riskbenägenhet, teoretisk kunskap samt kultur.

Distriktssköterskans erfarenheter av samtal med patienter, med hypertoni

Hypertension is one of the most common reasons for visiting primary care. It is one of the most important modifiable risk factors for cardiovascular disease, suffering and death. Lifestyle change, such as increased physical activity is the foundation of treatment of hypertension. Lifestyle change starts as a process in which patients can be helped by a nurse through conscious communication, educate and support increased physical exercise.AimThe aim of this study was to investigate the district nurse´s experiences of interacting with patients with hypertension about physical activity.MethodIndividual qualitative study. Ten nurses from health center were interviewed.

Riskhantering : Hur applicerar svenska fondbolag teoretiska riskhanteringsmodeller i praktiken?

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

It´s a way of understanding the universe while leaving the universe unexplained : Sökandet efter det autofiktiva jaget i Jeanette Wintersons Oranges Are Not the Only Fruit

In this essay I examine the auto fictive self in Jeanette Wintersons Oranges Are Not the Only Fruit. I do this through a close reading of the novel using Mieke Bals narratological terms;narrator, story, fabula, time and order. These narratological terms have been merged together with central themes of the book. I look at the readers understanding of the novel, the relation between fairytale and realism, symbols, intertextuality, the mother-daughter relationship and silences and I analyze these themes in their relation to autofiction and the auto fictive self.  Gemma Lopez Seductions and Narratives has been a key reference, mainly her theories on self-creation in narratives, and the construction of the self, trough language. The narrative is the place where the self can transgress and reshape, which gives the narrative a subversive power. I analyze this presumed power, and look at how the story shapes an opportunity for the subject to see itself.

Risk och avkastning : En portföljbaserad studie av Fama-French Trefaktorsmodell på den svenska aktiemarknaden

?Capital Asset Pricing Model? (CAPM) beaktar den centrala marknadsrisken för att förklarasambandet mellan risk och avkastning hos tillgångar. Avkastningskravet betingas enligtmodellen en marknadsriskpremie vid investering i aktier eller andra tillgångar som erhåller risk. Senare studier (Banz 1981, Davis, Fama & French 2000) visar å andra sidan att aktiertill hörandes företag av olika storlek och värde utsätts för en annan typ av risk. Dessa forskare föreslår således att en värde- och storlekspremie bör inkluderas i en ny modell.

Bollnäs GIF Bandy- ett starkt varumärke? : En studie av en bandyförenings varumärke och dess betydelse för det lokala samhället

AimThe aim of this study is to give a picture of how the brand of Bollnäs GIF apprehends according to the sports club, the municipality of Bollnäs, the Swedish Bandy Association and the local business owners. Following questions has been used: How does the brand of Bollnäs GIF apprehend? Which existing soft value has the brand? What does the association contribute for the community, for local business owners and for the local development? How can the association develop the brand best in the future?MethodThe study is based upon ten interviews with persons representing organization that is concerned. These are: Bollnäs GIF, the municipality of Bollnäs, the Swedish Bandy Association and local business owners. I have analyzed the results compared to selected brand theories.ResultsThe existing value of the sports club-brand is the history and tradition that lies within the brand and the communion and the commitment the sports club creates in the Bollnäs.

IFRS 3 konsekvenser på svenska företag med avseende på förvärvad goodwill

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Leder IFRS till en mer värderelevant redovisning för fastighetsbolagen? : En studie över kostnad för eget kapital samt börsvärde i förhållande till det egna kapitalet

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

Gäller den mångkulturella skolan även för lärarna?

Med denna uppsats har vi närmat oss ämnet ?den mångkulturella skolan? ur lärarens perspektiv. En mångkulturell skola tolkas ofta som en skola med elever från många olika kulturer. Tyvärr glöms ofta de utlandsfödda lärarna bort. Syftet med denna studie är att undersöka utlandsfödda lärares uppfattningar om sin roll i den mångkulturella skolan.

Vårdcentralschefers perspektiv på distriktssköterskors förskrivningsrätt

Background: In 1994 came the general prescription law in force for the district nurses with specific training in pharmacology and pathology in Sweden. According to The National Board of Health and Welfare from 2004 follow-up of the use of the prescription law revealed that nearly half of the district nurses used their prescription once a week. According to previous research the district nurses and patients were positive to the district nurses administration of prescriptions. Doctors, contrariwise, were not as favorable to the district nurses administration of prescriptions. The responsibility of the heads of the health centers is to promote the district nurses to prescribe and make sure that it works in a satisfactory manner.

Franska dotterbolags etableringar på den svenska marknaden.

Today?s globalisation has opened up borders between countries as can especially be seen with the opening of the European Union. This has increased possibilities of communication and transportation, which has provided companies with greater expansion opportunities throughout the world. However, difficulties may occur when companies choose to establish abroad, for instance when French companies establish in Sweden through subsidiaries, the lack of knowledge and understanding, when it comes to the business culture, customs, and values within the host country, as well as the culture and the structure within the company, may contribute to misunderstandings and inability to work in an amalgamated manner. These barriers are a cause of unsuccessful penetration within foreign markets.

Gröna upplevelser för alla : en trädgård för habilitering och återhämtning

Jällaskolans upper secondary School is situated on a big farm just outside Uppsala. The School is focused on agriculture, forestry, gardening, animal care and science. Jällaskolans staff has whished for a school garden for educational purpose where students can practice their gardening skills and learn more about plants. But most important, a specially adapted outside environment such as a garden, would be a great advantage for the students with special needs. This garden could even be an asset for other visiting school classes in the region.

Prestationsmätning som medel för kvalitetsutveckling i tjänsteföretag

Strömstad is a small city located on the Swedish west coast. Urbanization and development is acurrent issue for the municipally, as for many other in the current situation. The municipal housingcompany Strömstadsbyggen is one of the parties involved in the extensive development that mustbe implemented to meet the changes and developments which the issue holds.One area that is of interest in the discussion is Rådhusberget - this due to the existing infrastructureand unique qualities that the area holds. In order to achieve the best solutions possible for the area,Strömstadsbyggen wishes to listen to what the existing tenants at Rådhusberget thinks and feelsregarding the area and its future potential.This thesis has therefore been carried out in collaboration with Strömstadsbyggen and has beenaimed at identifying the current tenants' thoughts and opinions in the existing area of developmentand infill potential. The aim of this work was also to investigate how the tenants value their homeand local environment in its current state, and what their wishes are for the possible futuredevelopment of Rådhusberget.To achieve analyzable results concerning how the tenants perceive these aspects, an extensivesurvey have been carried out which were sent out to all tenants in the area.

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