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232 Uppsatser om Perceptual compensation - Sida 3 av 16

Utveckling av nyckeltal : - ett redskap för prestationsmätning i idrottsförbund

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

I Kölvattnet av IFRS 2: En Studie av Optioner som Incitament till VD i Svenska Börsbolag

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Ändringarna i expropriationslagens ersättningsbestämmelser : Har lagändringarna lett till några effekter för Trafikverket?

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Teknisk förstudie för bearbetning med industrirobot

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

De-Icing Management Tool V2 : Utveckling av grafiska gränssnitt till ett system för hantering av avisning

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Informationsstyrning av en försörjningskedja i ett icke tillverkande företag.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

Döva och normalhörandes bedömningar av manipulerade illusionsbilder

Abstract The present study examined if early deaf people and people with severe hearing loss perceive visual information differently than hearing people. An experiment was conducted with eight deaf participants and eight participants with normal hearing. The participants were between the ages of 18-74 years. The participants were asked to look at fifteen different images portraying manipulated illusions, and then assess if the images were of the same size. Subsequently another image depicting a different illusion with a face hidden in it was presented to the participants.

Byggnadsminnesförklaring - skyddsbestämmelser, ersättning och överklagande

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

Döva och normalhörandes bedömningar av manipulerade illusionsbilder

Abstract The present study examined if early deaf people and people with severe hearing loss perceive visual information differently than hearing people. An experiment was conducted with eight deaf participants and eight participants with normal hearing. The participants were between the ages of 18-74 years. The participants were asked to look at fifteen different images portraying manipulated illusions, and then assess if the images were of the same size. Subsequently another image depicting a different illusion with a face hidden in it was presented to the participants.

Fasadism som kulturv?rd

This study is an investigation of how fa?adism can be understood as an act of conservation and compensation in Sweden, through the definition of fa?adism as the act of retaining or reconstructing an existing fa?ade with the construction of a new building behind the fa?ade. The study is executed through an investigation and analysis of the definition of fa?adism, arguments for and against fa?adism related to authenticity, and through an analysis of how current legislation, policies and charters regarding conservation and/or compensation can support or counteract fa?adism. The first part of this study is executed through a literature study of fa?adism on an international level.

Ekonomisk kompensation vid föräldraledighet, vadå? Utifrån arbetsgivarens perspektiv

The purpose with this essay was to analyse the view of parental leave in the public and private labour market. How does the economical compensation affect the parent's use of parental leave, with focus on the fathers "earmarked" months? Were there any differences in private companies and public organisations? We chose to look at past research and theories about father/men's usage of "60 day parental leave" from a point of gender and equality perspective. In regard to our questions we preformed qualitative, semi structural interviews. We picked people at random to interview at both private companies and public organisations that had or had not extra economical compensations except what the social insurance office paid during parental leave.

Ansvarsskyldighet för aktieägare : Personligt ansvar och skadestånd

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Perceptuell bedömning av tal och röst hos vuxna med 22q11-deletionssyndrom

Speech anomalies have been described as characteristic symptoms forthe 22q11 deletion syndrome. However, research on speech and voice in adultswith the syndrome is still scarce. Previous research has indicated that speech andvoice anomalies seen in children with the syndrome might have neurologicalcauses. The aim of this study is to investigate speech and voice in a group ofadults diagnosed with the 22q11 deletion syndrome, with extra focus onanomalies with possible neurological cause. The researched group consisted of24 adults between the ages 19 to 38 with a verified 22q11-deletion, 16 womenand 8 men.

Leder hög bonus till sämre redovisningskvalitet

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

De norska grottmålningarna och ljuset

The relation between the cave and the circumpolar light conditions has long been a part of the interpretation of the meaning of the Norwegian cave art. This paper explores the relationship by trading the concept of a sensory dichotomy between light and darkness for that of a perceptual relationship between the paintings, the environment and the light..

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