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255 Uppsatser om Non-tangible asset - Sida 9 av 17
Risk och tillväxt för högrisk- och lågriskportfölj : En kvantitativ studie på Stockholmsbörsen år 2008-2010
Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..
Social bokmärkeshantering på webben ? en översikt över webbplatser med användardefinierad taggning
The aim of this thesis is to examine collaborative tagging as a potential asset to libraries by a review of 10 social bookmarking sites and their features, and a discussion of these features? possible use when the environment changes from the web to a library. Previous research on collaborative tagging is presented, as well as overviews of social bookmarking, folksonomies and the concept of Web 2.0 and Library 2.0. The study itself is presented as a walkthrough of common features and how they work, followed by a schematic overview of which sites have which features. Finally each site is presented in a more detailed manner.
JCJ-Metoden : En differentiering av Scanias WACC
Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.
Det första uppdraget : om studenten som företagare
This is a 20 points graduation thesis, performed at the Department of
Urban and Rural Development at the Swedish University of Agricultural
Sciences in Uppsala. The main aim of this thesis is to examine what it is
like to combine studying with working and starting your own company.
Furthermore, I want to be able to convey this knowledge to others. An
important part of being a landscape architect is informing people, and
making rather abstract issues tangible.
The word 'entrepreneur' is originally French. Today, we think of
entrepreneurs, or contractors, as energetic people, who dare to try new
ideas. There are many reasons why people start their own company, but
the most common ones are the wish to fulfil oneself and to be able to
plan one's own time.
Ska vi byta väder? -Väderderivat som riskhanteringsinstrument
Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.
Informationssökning en del i vuxenutbildningen. En studie av vuxenstuderandes informationssökning i olika studieformer
The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.
Kapitalkostnaden på Stockholmsbörsen: En studie av marknadens implicita riskpremie i hög- och lågkonjunktur, samt hur den implicita kapitalkostnaden korrelerar med kapitalkostnaden enligt CAPM
This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.
Lika men ändå olika ? revisorns nätverk i stora byråer
Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work.
Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.
Verksamheters kemikaliehantering : En undersökning hur restauranger och lantbruk lever upp till lagstiftningen kring deras kemikaliehantering
Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.
Äga rum: Offentliga rum betraktade i ett politiskt perspektiv, fallet Pristina
In order to fully grasp the phenomena 'City' we must understand its political structure as an integrated part of its physical structure and vice versa. This thesis focuses on one crucial element of the City, the public space, and discusses it in relation to the public realm, or sphere, of the City. The aim is to see if it is possible to conceive public space as a spatial dimension of power, and if so, how to analyse this. With the help of the theoretical tool of two ideal types of the configuration of public space, "The city as civic public life" and "The city as authoritarian control" an empirical study is carried out on the case of Prishtina, capital of Kosovo.Conclusions made are that function and use of a city's public spaces can be understood in relation to changes in the political climate of the society. Furthermore, a void in the asset of concepts offered by the ideal types is found ? and therefore also need for new concepts to describe and understand a public space undergoing a dynamic transformation, as being a part of a city in political transition..
Hälsoinspiratören - en del av en hälsofrämjande arbetsplats
An individual´s health is an important quality and asset to the individual, as well as to organizations and communities. The health of a human being is affected by the whole life situation, where the work place forms a significant part. The work place is an arena that can contribute to creating ill-health. In the light of increasing work- related ill-health in our society, it is important today to work with health-promoting initiatives in order to improve the well-being of people. It is advisable that an appointed key person at the work place works with health-promoting efforts.
Förvildade husdjur : möjligheter och hot
Feral animal populations are distributed over many parts of the world and are often seen as a problem. Since they are a threat against other species, destroy farmlands and can spread dis-eases, they are often referred to as pests. Artificial selection has contributed to loss of genetic diversity in our domesticated animals. Feral animal populations are affected by natural selec-tion, which allows them to adapt to the environment. Their ability to adapt is a reason to see them as pests but can also be seen as an asset.
Smarta Textilier : kvinnor, teknik och regional utveckling i Borås
This thesis focuses on the mass media cover of ?Smart textiles?. The Swedish?smart? textiles are developed in Borås and are a mix of ordinary textile and new technology. I analyse the article with a text analysis method, looking at themes and the language?s propositions in focus. Context and the actors in the articles are also important in the analysis.Many women occur as developers of the new smart technical product, a field often knowed as a typical male subject.
Miljö- och Personalreglering i Förvaltningsberättelsen : - En studie av Svenska Börsnoterade Företag
The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.
Behövs kattetologer på djursjukhus i Sverige? :
Behaviour problems are often behaviours that cat owners don´t like, but are normal to the cat. The reason to why cat owners experience certain feline behaviours as problematic is probably due to the current practice in cat housing. The ways that cats are kept today causes somewhat of a compromise between cat and owner and inhibits the expressions of the cat's natural and normal behaviour. The cat owners may misunderstand their cats behaviour, for example the cat owners believe that their cats perform certain behaviours because of feelings of guilt, hate, revenge or maybe to protest against something or someone. An animal hospital may help solve behaviour problems, but also help the cat owners to undstand their cat´s behaviour in an other perspective.
The aim of this study is to investigate the need of a cat ethologist in animal hospitals.