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3059 Uppsatser om Pension systems - Sida 3 av 204
"Den som är satt i skuld är icke fri" : En studie om de svenska elnätsföretagens kapitalstrukturer
Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system. Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..
Aktuariella vinster och förluster : Valet av redovisningsmetod enligt IAS 19 samt borttagandet av korridormetoden
Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.
Samverkande, motverkande eller kompletterande? : En uppsats om relationer mellan styrsystem
Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system. Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..
Energivinst vid hybridisering av hydrauliskt system
Today's high oil prices and more stringent environmental requirements have led to that manufacturers of mobile construction equipment try to make their products more energy efficient. With this in mind a project about hybridization of hydraulic systems has been formed. The purpose of this project was to analyze the savings that can be achieved by hybridization of hydraulic systems. A reach stacker truck (Kalmar DRD450-80S4XS) were simulated in some load cases with conventional hydraulic systems and with three types of hybridized hydraulic systems. Different parts of the hydraulic systems were also analyzed separately.
OSE och Linux : En studie om prestanda
There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..
"Ont i magen, ingen koll, långt bort" : En studie om hur medarbetare upplever ett pensionsmöte
Pensionsområdet upplevs av många som svårt och jobbigt att sätta sig in i. Framtida pension består av de olika delarna allmän pension, tjänstepension och privat pension och det ser olika ut för alla beroende bland annat på arbetsplats och intjänande. Studiens fokus är tjänstepension och den grupp som har möjlighet att välja en alternativ pensionslösning. Studien är undersökande till sin natur och syftar till att utforska och beskriva medarbetares och experters syn på mötet mellan en medarbetare och en försäkringsförmedlare. Mötet ämnar ses som en potentiell arena för kunskapsutveckling kring tjänstepension och tjänstepensionsbeslut.
Aktuariella antaganden : En studie om svenska koncerners val
Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.
Electrolux och patenten. En studie av Electrolux patentstrategiska agerande 1950-1970.
Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.
Beskattning av carried interest : Riskkapitalbranschens ersättningsform och dess plats i gällande svensk skatterätt
In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.
?MED ?LDERNS R?TT? En socialantropologisk studie av svenska pension?rers upplevelser av tid i relation till pensionen och ?lderdomen.
Vi lever i ett samh?lle d?r teknologiska uppfinningar hela tiden h?jer hastigheten, inte bara i
arbetet utan ocks? i vardagen. Denna studie syftar d?rf?r till att unders?ka om samtidens norm
om produktivitet genomsyrar alla ?ldrar och livsstadier genom att fokusera p? pension?rer.
F?r att bidra till f?rst?else av normer kring produktivitet hos ?ldre ?mnar studien f?rst?
pension?rernas subjektiva upplevelser av tid och hur den ?nskas spenderas i relation till
?lderdomen. Genom ett utforskande av dikotomin produktivitet/reproduktivitet och hur den
f?rh?ller sig till rekreation samt agentskap och ett temporalt perspektiv avser studien att
unders?ka ?lderdomens kapitel och pensionen med nya glas?gon.
Application Lifecycle Management: : En studie av två Application Lifecycle Management system och deras stöd för systemutveckling i projektform
Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.
En väg till förbättring : Systemanalys ur ett användarperspektiv
In almost every workplace today IT-systems have strong and significant roll in theeveryday work. It is therefore important that the systems have a good functionalityand that they work as an aid for the users. This thesis aims to study the systems atthe company Telge Nät and to analyse them from a usability perspective. By using thisperspective it has been obvious how difficult it is to make improvements on usability,once the system is in place. Even other larger improvements of the systems aredifficult to make at this stage and this is something that the users are aware of.
Användarkvaliteter inom söksystem : En kvantitativ studie av söksystemen på Södertörns högskola och Stockholms universitet
This essay is about testing the validity of an article written by Jonas Löwgren, called The use qualities of digital design. The study we have executed is about testing the featured qualities of digital design in the article on two search systems located in the library of Stockholm University and Södertörn University respectively to see how they are able to be applied on search systems. To acquire the information for the study, we handed out a written inquire among users of those systems. The result of this quantitative study shows us that many that five of Löwgrens qualities is likely to be present on the systems. Our conclusion is that five of these are appliable on search systems.
COLLABORATION IN BANKING INFORMATION SYSTEMS - INVESTIGATING THE FUTURE OF BANKING SYSTEMS IN INDIA
Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take?s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank.
Jämförelsestudie mellan AP-fondernas Sverigeportföljer och storbankernas Sverigefonder 2002-2006
The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.