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8068 Uppsatser om Rational action theory - Sida 56 av 538

Fastighetsbolagens val att redovisa till verkligt värde eller anskaffningsvärde : En studie om vilka faktorer som påverkar företag i deras val av redovisningsmetod

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Hundratusen rullar fram i Sverige : Det enda som stoppar rörelsehindrade är omgivningen

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

Dell from a intellectual capital perspective (working title)

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

Internetförmedlad depressionsbehandling : En jämförelse mellan fysisk aktivitet och beteendeaktivering

Depression är en av vår tids vanligaste folksjukdomar, trots det söker bara hälften av alla drabbade vård. Ett sätt att nå ut till fler är genom internetbaserade behandlingsmetoder. Syftet med föreliggande studie var att undersöka effekten av fyra behandlarunderstödda internetadministrerade behandlingar vid mild till måttlig depression. Två av behandlingarna bygger på fysisk aktivitet och två på beteendeaktivering. Inom varje betingelse har rationalen manipulerats.

Filmen Thor (2011) : En religionsvetenskaplig analys av filmkaraktärenThor

Denna uppsats syftar till att göra en religionsvetenskaplig analys av filmen Thor från 2011.De grundläggande metoderna som använts i arbetet är en diskursanalysmetod som är influerad av Simon Lindgrens populärkulturella arbetsfält, och en komparativ studie av Joseph Campbells teoriom monomyten.Våra tolkningar och arbetet kommer fram till att Thor passar in i Campbells teori om monomyten.This essay aims to make a religious scientific based analysis of the movie Thor from 2011.The basic methods used in this work are a discourse analysis, influenced by Simon Lindgren?s popular culture field of expertise, and a comparative study of Joseph Campbell's theory of the monomyth.Our interpretations and this work concludes that Thor fits into Campbell's theory of the monomyth. The results imply that Campbell's theory proves to be applicable in modern times narration on film. Events and actors in the film fit with several elementary parts in a hero-myth according to Campbell..

Hur står sig Modigliani och Millers teori om kapitalstruktur under hög- kontra lågkonjunkturer? : en studie av 30 börsnoterade bolag på den svenska marknaden

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Ökad återvinning? En statistisk analys av två teoretiska vägar framåt! : Studenters syn på återvinningsfrågan

Denna studie har som syfte att ge underlag för beslut om hur återvinningsföretag borde gå tillväga i sina försök att höja återvinningsgraden. För att kunna uträtta detta, kommer jag att undersöka Tonglets och Barrs teorier och rekommendationer. Jag kommer även att leta efter bevis som stödjer att det finns en bristande överensstämmelse mellan individers avsikter och deras beteende..

Attityder och föräldraledighet : - en studie om individers attityder och vad som händer med jämställdheten när man får sitt första barn

Syftet med den här studien har varit att se hur attityder påverkar föräldraledigheten när individer får sitt första barn. Är det så att par som har en jämställd attityd innan de får barn också är mer jämlika när det gäller fördelningen av föräldraledigheten? Tidigare forskning har visat på att det finns ett samband mellan attityder och fördelning av föräldraledighet. Men då har man mestadels mätt attityderna i samband med att individen varit gravid eller haft en pågående föräldraledighet. Då det verkar hända något med jämställd-heten i relationen när man får barn, har den här studien mätt attityderna innan individen fick barn.

Den gröna konsumentmakten - medborgarens ekologiska insats

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

Bemanningsföretagens strid i kampen för det mänskliga kapitalet

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..

Trakthyggesfria skogsbrukssätt : kunskap, förutsättningar och attityder

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

Facebook-reklam ? irriterande men användbar : En kvalitativ fallstudie om vad generation Y gör med reklam

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

The accruals anomaly in Sweden

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

"Det var en gång?" : En textanalys om hur VisitSweden använder storytelling i framställningen av svensk matkultur och dess aktörer

This qualitative study examines how emergency people are framed in Swedish evening-, and local newspapers during the forest fire in Va?stmanland, Sweden 2014. The study also includes if there is any difference between the framing due to the location of the newspaper. The study is based on qualitative text analysis. The theoretical basis is representation, framing theory, media image, media logic and a few conceptions from crisis communication theory.

När elev och vårdnadshavare blir-de andra

One of sociology´s to assess the effects of political decision. According to sociologist Anders Persson the society is changing, and in that change social fear appear. In the reaction of social fear some people are being excluded. In that more narrow frame for normality laws are created that makes some parents and their children ?the other?. Nine years ago the sociologist Eva Kärfve published a book that was very critical to the newborn psychiatrics diagnosing of children as a way of segregating groups in society.

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