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2576 Uppsatser om Open Book 6 Accounting - Sida 22 av 172

Kapitalstrukturens inverkan på företags lönsamhet och värde : En empirisk studie över svenska börsnoterade fastighetsbolag

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

Folk i allmänhet har taskig smak En studie av vanliga läsares kvalitetsvärdering av skönlitteratur

The aim of this study is to investigate ordinary readers' evaluation of quality in literature. The main issue is which criteria ordinary grown-up readers use when they are defining their likes and dislikes in literature. The analysis is based upon qualitative interviews with six readers, two men and four women, between 21 and 59 years of age. The study is hermeneutic. Since theoretical works concerning evaluation of literature among ordinary readers are sparse, the philosopher of arts and religion Hugo A.

Faderskapsanalys av tallfrö från Västerhus fröplantage : Skillnaden i pollenkontaminering mellan öppen pollinering och pollinering inom ett avgränsat system

In this study, pollen contamination (measured by the number of seeds pollinated by pollen not belonging to any of the clones on the seed orchard) is compared between open pollination and isolated pollination environments in a Scots pine (Pinus sylvestris) seed orchard called Västerhus, located outside Önsköldsvik. In this seed orchard a tent experiment is taking place. Skogforsk has built six large tents covering 12-14 trees with each tent. Fertilization patterns were compared between one tree in a tent with a supplementation of pollen from five clones not represented in the tent and another tree of the same clone subject to open pollination outside the tents. By using DNA markers the paternity was determined for 48 seeds from each tree.

Faderskapsanalys av tallfrö från Västerhus fröplantage : Skillnad i pollenkontaminering mellan öppen pollinering och pollinering inom ett avgränsat system

In this study, pollen contamination (measured by the number of seeds pollinated by pollen not belonging to any of the clones on the seed orchard) is compared between open pollination and isolated pollination environments in a Scots pine (Pinus sylvestris) seed orchard called Västerhus, located outside Önsköldsvik. In this seed orchard a tent experiment is taking place. Skogforsk has built six large tents covering 12-14 trees with each tent. Fertilization patterns were compared between one tree in a tent with a supplementation of pollen from five clones not represented in the tent and another tree of the same clone subject to open pollination outside the tents. By using DNA markers the paternity was determined for 48 seeds from each tree.

E-boken och folkbiblioteken ? samtalen mellan Svensk Biblioteksförening och Svenska Förläggareföreningen om ny ersättningsmodell för e-böcker

This paper investigates the ongoing talks between the Swedish libraryassociation (Svensk Biblioteksförening) and the Swedish Publishers?Association (Svenska Förläggareföreningen) regarding a new payment modelfor e-book loans in Swedish public libraries. The current model allows an ebookto be lent an infinite number of times and for each loan the library paystwenty Swedish kronor to the supplier, Elib, which in turn passes half of thatsum on to the publicers.The reason for the talks is that both libraries and publishers have reason to bedispleased with the current model. For the libraries it has proven to be aneconomic challenge, for the already strained library economies, sincepayment is made directly by the individual library from the media budget.The publishers also have reasons to want a change of model since thecompensation they receive from the libraries is not enough for them tocontinue publishing e-books and making a profit. They argue that to protectthe commercial e-book market the principle of free loans has to be replacedby a model that introduces ?friction? in the form of limitations on how manytimes a title can be loaned.This study is based on interviews with representatives from both sidesinvolved in the talks, along with a representative from Elib and a librarian.An analytical tool has been constructed by the author to aid in the process ofuncovering arguments and standpoints in the interviews.

Orienten vs Orienten : Svenska tidningars framställning av muslimer utifrån konflikten i södra Thailand.

For centuries Islam and Muslims have been subject to islamophobic attitudes in the west. The purpose with this study was to see into the making of open and closed attitudes against Islam and Muslims from a conflict in southern Thailand, and also to so see if Muslims are portrayed as more violent than the Buddhist groups in the conflict. The aim of the study is also to see if Muslims fall into a violent stereotype. This was studied by looking at five Swedish newspapers coverage of the conflict, during a given time. To be able to look into this, two theories will be used, the first one is the Runnymede Trust theory, which is about open and closed attitudes against Islam and Muslims.

Några svenskars fritid- En strike för det sociala kapitalet?

The title of this study came about from the title of Robert Putnams book Bowling Alone, where Putnam mentions that less people are bowling in teams than before. Bowling is still a large leisure activity in the USA but people tend to bowl more and more in small groups and less in organized teams. This study deals with social capital and leisure time. Its aim is to find out if some Swedish people create social capital on their leisure time and also how do they spend their leisure time. Robert Putnams book Bowling Alone serves as main background material along with the work by Bo Rothstein.

Kallbad som turistattraktion : En studie om destinationsutveckling av Stockholms stad

Stockholm is considered as a tourist destination which has a lot of offers to attract tourists and if it utilizes it water better it can give a wonderful and unique experiences and cold baths may become an image to it.The aim of this study is to shed light on the open-air swimming-baths and shores of Stockholm. Also how to use this advantage as it?s a city based on many islands, the purest water in Europe and this makes Stockholm as a destination a very attractive place for tourism. For a better understanding of our study, we have studied the quality and quantity to see how people began to exploit open-air swimming-baths throughout history everywhere in Europe and specifically of Stockholm city sea shore. We did a study on the history traditions of open-air swimming-baths and how it can be a tourist attraction through books and interviews, scientific articles and our personal observation, so that we can analyze how to develop sustainable tourism in the future and how Stockholm city can make development of opportunities for the future.

Livet mellan husen : ett utvecklingsförslag för Disagården

The open air museum of Disagården is situated in the Old Uppsala parish, Uppsala municipality, are projected to portray a double row village, before the land enclosure, on the Uppsala plain during the 1860s and 1870s. Disagården operates under the County Museum of Uppland and serves as an exhibit of Uppland's farming culture during the late 19th century. However, an open-air museum is a complex institution where many interests are linked together. Disagården aims to simultaneously portray an historical environment while offering broad public appeal. The Disagården open air museum was inaugurated in 1931 and consists of relocated buildings that together form three farm complexes "Gränbygården", "Skuttungegården" and "Bärbygården". The thesis explores how the close surroundings of a typical farm in Uppland looked during the 1860s and 1870s. This historical depiction has then been applied to Disagården in a development suggestion creating a foundation from which Disagården can structure the close cultivation of the different farms. The basis of the development program has primarily been compiled through archival and literary studies but also through on-site visits and interviews. How did the concept of open air museums start and what were the ideas behind the concept? Which external influences affected the situating of cultivations and buildings? Which crops and species were present on the farms in Uppland during the specified time period? What was the relation of the different structures to each other? Which organizations had influences on the farmer's household of the Uppland plain? The thesis attempts to clarify the answers to these questions. The influences affecting on the farmer's household in Uppland were probably numerous.

Finansiella analytikers användning av redovisningsrapporter : En studie av möjliga konsekvenser med ett utökat informationsinnehåll

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Neutralitet med förhinder : En undersökning i hur bilden av Sveriges neutralitetspolitik under andra världskriget har förändrats i läroböcker i historia

Sweden?s role during the Second World War has been a matter that has been under much debate since the war?s end in 1945. The debate has however ebbed and flowed and established a discourse that Sweden was forced to give in to German demands and did so to avoid conflict that would have severely damaged Sweden. However, in 1991 a Swedish journalist Maria-Pia Boëthius published a book known as Heder och Samvete in which she explained that the Swedish concessions to Germany during the war were made out of profit rather than giving in to German demands. This sparked a debate that ended with the establishment that Sweden compromised and even broke its neutrality in favor to gain profit from the war.

På väg till den tredje grisen : Studie av en transmedial konstpromenad för barn

Art in the city can be invisible until we talk about it. Letting children see public art in the context of play and narrative is a way to enhance creative thinking and knowledge as well as making the art visible. By creating a prototype for an art walk for children this study was able to create a scenery of children using different kinds of mediated narrative combined with a physical environment and movement. The theoretical framework of the project was picture books (Rhedin, 1991) transmedia (Jenkins 2006, Ryan 2004) and public art (Kwon 2002). The project?s aim was to create an empirical context for primary school children to explore public artwork.

Vad gör en bilderbok lättläst? : En studie av adaptationen av Astrid Lindgrens Emil i Lönneberga

AbstractThe aim of this study is to investigate how a picture book for children is transformed into an easy-to-read version for children who have just started reading. I examine two versions of Emil of Lönneberga. One of the books is the orginal picture book of Emil in Lönneberga and was written by Astrid Lindgren (1963), while the other is an easy-toreadversion of the book, as adapted by the author Helena Renvall (1977). I have conducted a comparative study as a text and picture analysis of the material, with the focus on the adaptation of the original story. The adaptation in this case is a revision intended to make the story easier to read and more accessible to today?s children.

External thoughts

External Thoughts is a studio based project with its purpose to throughworkshops establish contacts and create a dialouge about the content of contemporarygraphic design. The project also aims to apply a design curaticalmethod where the designer is both client and contractor, client and designer.We also wanted to investigate the design content as open-source and examinethe school versus the Internet?s future role in the design and for thedesigner. The project is a collaboration with Rasmus Östgård Ohlson fromBeckmans..

Kostnadskalkylering på Banverket

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

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