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10160 Uppsatser om Positive Accounting Theory - Sida 44 av 678
Aktiva ägares påverkan på svenska börsbolags lönsamhet
This thesis investigates the effects of active ownership on the return on assets (ROA) of Swedish listed companies during the years 2003 to 2013. Active ownership is operationalized based on the probabilistic voting model that is used to calculate the minimum amount of shares the largest shareholder needs in order to possess control of a contested vote at the shareholder meeting. We study the three largest lists on the Nasdaq OMX Stockholm, having 1454 observations from 207 companies to test our hypothesis. The main result from the study is that there's a significant positive relationship between active ownership and ROA during the investigated period. The active owners' relative strength also proves to have a significant positive relationship to ROA..
Skriftlig ordination av fysisk aktivitet : En enkätstudie inom primärvården i Värmdö
AimThe aim with this essay was to find out what the personal in the primary care of Värmdö have for attitude to work with physical activity in prevention and treatment of diseases, how they work with the method today and how they think about working with the method in the future. Following questions were in focus of the study: How are they working in the primary care of Värmdö today with physical activity in prevention and treatment of diseases? What is the attitude to work with physical activity in prevention and treatment of diseases? And how do they want to work with physical activity in prevention and treatment of diseases in the future?MethodThe study includes all doctors, nurses and physiotherapists in Gustavsberg and Djurö primary care in Värmdö. To get answers on the question of issue was a questionnaire handed out. 82 % answered, which means that 45 of totally 55 employed in both primary care units answered the questinnaire.Results44 of 45 asked reported that they give verbal advice about physical activity to their patients today.
Effektiv ekonomistyrning inom den offentliga sjukvården : en studie av Habiliterings- och rehabiliteringskliniken på Blekingesjukhuset
The purpose with our study is to investigate in which way a public field of action has succeeded to make the economic management more effective and also find out which factors/activities that have contributed to get the result of the budget in balance. We also want to find out in which degree the balanced scorecard (BSC) has contributed to the positive result of the budget. Method: We had started out from the qualitative method theory which is based on the hermeneutic theory, because we will interpret and understand. With this starting point we have chosen to use a case study with semi-standardised interviews supplemented with information from different documents, and to get the theoretic connection we have studied literature in the subject field. The analyse and even the theoretic connection have then started from, for this study, a special analyse model.
E-boken 5 år senare : En studie om läsvanor och uppfattningar kring e-boken
This paper attempts to replicate a study from 2009 about users reading habits and the future of e?books. Due to the increased use of smartphones and tablets since 2009, there is a reason to reasearch if the perception and use of e?books has changed. The methods used is qualitative interviews complemented with an online questionnaire.
Fysisk bestraffning i Sydafrikanska skolor : En perspektivorienterad hermeneutisk analys kring läraresoch elevers förhållningssätt till fysisk bestraffning
The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .
Tidsperspektiv som prediktor för individuella skillnader i upplevd stress : En tvärsnittsstudie av äldre vuxna
Time Perspective is related to mental and physical health. This study examines the relationship between Time Perspective and perceived stress where Time Perspective was expected to predict the level of perceived stress. Past-negative, Future-negative, Future-positive and present-fatalistic were expected to be positively associated with perceived stress while Past-positive and present-hedonistic were expected to be negatively associated. Measures from the self-assessment forms S-ZTPI, PSQ-recent and CES-D from 445 participants (242 women, 203 men) between 60-90 years were used to examine the hypothesis of the study. Two hierarchical multiple regression analysis confirmed that Time Perspective is associated with perceived stress and in part 2 explains it's variance, one when adjusting for demographic data (.R = .37) and the 2 other when adjusting for demographic data and depressive symptoms (.R = .13).
Svenskt Sigills kvalitetssäkring av spannmål :
Today there is a limited demand for quality certified cereal in Sweden. The demand can in the future increase and become a requirement for the entire market. Since the first of January 2005, grain producers in Sweden are food producers and traceability is important for the food industry. It is possible for grain producers to certify the productions under the certification IP SIGILL. The purpose of this essay is to explore why some grain producers continue to be certified while other producers end the IP SIGILL certification.
Arbetsmotivationens betydelse för engagemanget i en organisationsförändring
The purpose of this study was to examine the relation between self-determination theory and its three basic needs: competence, autonomy and relatedness, and commitment to change in an organizational change. Another purpose was to examine if the quality of the communication and the effects on the organization and way to work can predict commitment to change. Considering that organizational changes is very common today there is an interest to ease and improve the change process. The survey contained the scales Commitment to change scale and Basic need satisfaction at work scale and the participants were 39 office-workers who recently had gone through an organizational change. The result indicated that it?s possible to predict commitment to change from self-determination theory, communication and effects on organization and way to work.
Pluralismens utmaningar - En teoriprövande studie med Belgien och Schweiz.
This thesis is set out as a testing of the crosscutting cleavages theory on twocontemporary cases. The aim is to test the explanation process of the crosscutting theory applied to the political and social situations in Belgium and Switzerland and furthermore to examine potential conflicts in pluralistic states. Our main questionis: How can the crosscutting cleavages theory explain the different outcomes ofsocial coexistence, even with the states numerous similarities? We have examined the two federal states through their social divisions of language, region, religion and socio-economy. Our findings show that both Belgium and Switzerland possess divisions in the above mentioned variables, which in most cases are cumulative structured.
Kapitalstrukturens inverkan på företagsvärdet : -En kvantitativ studie av den svenska aktiemarknaden
Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.
Friskvård som framgångsfaktor
De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..
Människovänliga stadsrum enligt Jan Gehl
How do you build cities that are exciting and nice to live in? What factors in the physical environment is it that make you feel comfortable in some of the places in the city, but in other places not comfortable at all? Why do some cities have a rich public life in their public realm, while the public realm in other cities is abandoned and empty? How do you plan environments that support people?s physical and mental health? These are questions that I put to myself, and that people who are interested in or working with physical planning should ask themselves. That is why I have been studying an authority on the subject, the Danish Professor Jan Gehl, who has been researching and working with peoplefriendly public realms for 50 years. He is best known for his book Life between buildings that has been a text-book in the education of architects for more than 30 years, and to have initiated Copenhagens most famous pedestrian street, Strøget, to show his theory of how people will use the public realm, if it?s only got the right qualities.
Höga hus med deformerbara fundament på pålar : Pålkrafters avvikelse visavi klassisk teori samt förskjutningar beroende av vindlast
When forces in foundation piles are calculated according to classic theory, thefoundation are assumed to be infinitely rigid which means that the foundation will notbend. High buildings need their whole width to be stable and use the ground floorwall as a foundation. But when, for example windows are needed in the ground floorwall, the stiffness of the foundation decreases which change the forces in the piles. Inthis report the difference of pile forces versus classic theory has been analyzed, and ifpile forces can be calculated as in classic theory. Further on, the effects of the wallmovement were analysed and how the buildings crack safety would be affected by themovement at the ground floor.
Förberedelser inför den väpnade striden : Två verktyg; Idrottspsykologi och samtal om döden
The combat mission is an extreme situation with high demands of the soldier. Killing might very well be necessary. Before a mission a soldier can experience stress due to these factors. The purpose of this paper is to find methods to handle stress due to an upcoming combat mission and to the prospect of having to kill. The main questions of this essay: -How can certain parts of the physiological psychology improve a soldiers ability to perform a mission? ? Is the Swedish soldier mentally prepared to kill? The theory for this essay has been described using litteratur by experts within the field, and the results thereafter discussed.
Logistikeffektivitet : hos företag utan egen produktion
This report is about logistic efficiency in companies without own production. The authors have interviewed employees working at two companies, Telias store in Skärholmen and Orion Diagnostica AB. The purpose of the report is to find out which logistic functions the two companies are using to create efficiency.Today?s markets are more global. Different parts of a product can be made in different parts of the world.